For more than 80 years, a nonprofit private club called Saddle & Sirloin has offered members equestrian services, shooting sports, trails, events and dining. But for the past six years, a tax dispute that has reached the Missouri Supreme Court also has occupied the group’s attention.
Founded in 1940 by members of the American Royal Livestock Show, Saddle & Sirloin originally was at 105th Street and Mission Road in Leawood.
In 2000, developers bought that land, which later became the home of Mission Farms. The club moved to its current location at 14401 Holmes Road on 320 acres just south of Martin City and north of Loch Lloyd Country Club.
The dispute centers on the state’s taxation of membership dues and the club’s quest to receive a refund. The court’s decision could determine whether other private clubs must pay state sales tax.
Saddle & Sirloin members pay dues in exchange for access and an ownership stake that includes the right to participate in the club’s operation and control. That ownership stake is at the heart of the club’s argument that it should receive a refund for sales taxes on membership dues.
The club argues that Missouri law does not treat dues paid to a private club as taxable. The club seeks a refund of $239,804 for sales taxes it paid on dues from December 2003 through November 2006 and from September 2009 through August 2012.