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MEDIC HOUSE, INC. v. DIRECTOR OF REVENUE

No. 72646.

799 S.W.2d 80 (1990)

MEDIC HOUSE, INC., Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

November 20, 1990.

Attorney(s) appearing for the Case

James P. Rosenbloom, Kansas City, for appellant.

William L. Webster, Atty. Gen., Carole L. Iles, Asst. Atty. Gen., Jefferson City, for respondent.

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...

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