{"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 Missouri slip opinions may be modified or withdrawn; consult the official source.","party":{"slug":"interventional-center-for-pain-management","displayName":"Interventional Center for Pain Management","totalCases":1},"cases":[{"caseId":"mo:sc97582:2019-11-19","opinionId":"68521884-eefe-53bf-b3a7-a87c8de69358","slug":"interventional-center-for-pain-management-appellant-v-director-of-revenue-c97582","caseName":"Interventional Center for Pain Management, Appellant, vs. Director of Revenue, Respondent.","caseNumber":"SC97582","court":"mo","courtLabel":"Supreme Court of Missouri","decisionDate":"2019-11-19","year":2019,"display_summary":"Interventional Center for Pain Management petitioned for review of an Administrative Hearing Commission decision, which determined that certain pain treatment service items used in compounding medications were not exempt from use tax under section 144.054.2, RSMo. The Center argued these items qualified as \"materials\" used in a compounding operation. The Supreme Court of Missouri affirmed the Commission's decision, holding that the compounded drugs did not constitute a \"product\" with independent market value, thus failing to meet the criteria for the tax exemption.","primaryTopic":"administrative-law","topicSlugs":["administrative-law","other","standard-of-review"],"outcomeNorm":"unknown","officialSourceUrl":"https://www.courts.mo.gov/file.jsp?id=146533","detailUrl":"https://ott.law/missouri-courts/opinions/interventional-center-for-pain-management-appellant-v-director-of-revenue-c97582","relatedPracticeAreas":[],"role":"appellant"}]}