Legal Opinion
Medic House, Inc. v. Director of Revenue
Supreme Court of Missouri
Decided November 20, 1990No. 72646PublishedCited by 7 opinions
1Opinion of the Court
HIGGINS, Judge.
Medic House sells and rents durable medical equipment for home use. At issue in this case is an assessment by the Director of Revenue of sales tax for the period July 1, 1984, through June 30, 1987, on sales and rentals of a variety of items, including crutches, wheelchairs, walkers, beds, canes, oxygen, commodes, underpads, and exercise machines. Medic House challenged the assessment by filing a petition with the Administrative Hearing Commission alleging that the transactions were exempt from sales tax under section 144.-030.2(18), RSMo. Following a hearing, the *82Commission…
2Cases cited4 opinions
- Akron Home Medical Services, Inc. v. LindleyOhio Supreme Court · 1986
- Associated Industries of Missouri v. State Tax Commission of MissouriSupreme Court of Missouri · 1987
- CATHOLIC MED. CEN. OF BROOKLYN & QUEENS, INC. v. RockefellerDistrict Court, E.D. New York · 1969
- Catholic Medical Center of Brooklyn & Queens, Inc. v. RockefellerCourt of Appeals for the Second Circuit · 1970
3Cited by7 opinions
- Miss. State Tax Com'n v. Medical Devices, Inc.Mississippi Supreme Court · 1993
- City of Jefferson City, Mo. v. Cingular WirelessCourt of Appeals for the Eighth Circuit · 2008
- Aaro Medical Supplies, Inc. v. Dept. of RevenueCourt of Appeals of Washington · 2006
- Four Rivers Home Health Care, Inc. v. Director of RevenueMissouri Court of Appeals · 1993
- Aaro Medical Supplies, Inc. v. Department of RevenueCourt of Appeals of Washington · 2006
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