{"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 Missouri slip opinions may be modified or withdrawn; consult the official source.","party":{"slug":"walmart-starco-llc","displayName":"Walmart Starco. LLC","totalCases":1},"cases":[{"caseId":"mo:sc99998:2023-11-07","opinionId":"fc3c9b28-7a74-5fb6-8821-e4627e609052","slug":"walmart-starco-llc-v-director-of-revenue-appellant-c99998","caseName":"Walmart Starco. LLC, v. Director of Revenue, Appellant.","caseNumber":"SC99998","court":"mo","courtLabel":"Supreme Court of Missouri","decisionDate":"2023-11-07","year":2023,"display_summary":"Walmart Starco LLC (Starco) sought a use tax exemption for information technology equipment it purchased and resold to other Walmart subsidiaries. The Director of Revenue challenged an Administrative Hearing Commission decision that found Starco exempt. The Supreme Court of Missouri affirmed the Commission's decision, holding that Starco's activities qualified for the use tax resale exemption under §§ 144.018.1 and 144.615(6) RSMo, and that the Director's argument regarding Starco as a disregarded entity was unpreserved.","primaryTopic":"administrative-law","topicSlugs":["administrative-law","other","standard-of-review"],"outcomeNorm":"affirmed","officialSourceUrl":"https://www.courts.mo.gov/file.jsp?id=202594","detailUrl":"https://ott.law/missouri-courts/opinions/walmart-starco-llc-v-director-of-revenue-appellant-c99998","relatedPracticeAreas":[{"slug":"corporate","label":"Corporate Law","href":"/practice-areas/corporate","score":4,"source":"text","evidence":["text: llc"],"url":"https://ott.law/practice-areas/corporate"}],"role":"respondent"}]}