{"disclaimer":"This is a summary of public court records and is not legal advice. Missouri slip opinions may be modified or withdrawn; consult the official source.","party":{"slug":"di-supply-i-llc-and-its-individual-members","displayName":"DI Supply I, LLC and its Individual Members","totalCases":1},"cases":[{"caseId":"mo:parent-152154","opinionId":"f5a991f1-0bd3-5eab-92db-6d52fad7f20d","slug":"di-supply-i-llc-and-its-individual-members-appellants-v-director-of-reven-c97932","caseName":"DI Supply I, LLC and its Individual Members, Appellants, vs. Director of Revenue, Respondent.","caseNumber":"SC97932","court":"mo","courtLabel":"Supreme Court of Missouri","decisionDate":"2020-03-17","year":2020,"display_summary":"DI Supply I, LLC, which sells room furnishings to Drury Hotels, challenged a sales tax assessment, contending that its sales were exempt under the resale exemption because the hotels effectively resold the furnishings to guests. The Administrative Hearing Commission upheld the assessment. On review, the Missouri Supreme Court affirmed, clarifying that the sales tax resale exemption requires a transfer of title or ownership, not just the right to use, store, or consume the property. The Court concluded that prior jurisprudence had mistakenly applied use tax definitions to sales tax cases, and DI Supply failed to demonstrate a transfer of ownership to hotel guests.","primaryTopic":"administrative-law","topicSlugs":["administrative-law","other","standard-of-review"],"outcomeNorm":"transferred","officialSourceUrl":"https://www.courts.mo.gov/file.jsp?id=152154","detailUrl":"https://ott.law/missouri-courts/opinions/di-supply-i-llc-and-its-individual-members-appellants-v-director-of-reven-c97932","relatedPracticeAreas":[{"slug":"employment","label":"Employment Law","href":"/practice-areas/employment","score":20,"source":"tag","evidence":["tag: employment"],"url":"https://ott.law/practice-areas/employment"},{"slug":"corporate","label":"Corporate Law","href":"/practice-areas/corporate","score":4,"source":"text","evidence":["text: llc"],"url":"https://ott.law/practice-areas/corporate"}],"role":"appellant"}]}