Aladdin's Castle, Inc. v. Dir. of Revenue

In Aladdin's Castle, Inc. v. Dir. of Revenue, 916 S.W.2d 196, 198 (Mo. banc 1996), the Court determined that Aladdin's Castle was not liable for use tax on prizes that were given to customers who won tickets by playing games. Aladdin's Castle, 916 S.W.2d at 198. Customers could play the games only by purchasing and using tokens. Id. Because the cost of the prizes was factored into the cost of the tokens, consideration had been paid to Aladdin's Castle. Id.