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MEDICINE SHOPPE INTERN. v. DIRECTOR OF REV.

No. SC 83888.

75 S.W.3d 731 (2002)

MEDICINE SHOPPE INTERNATIONAL, INC., Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

As Modified on Denial of Rehearing May 28, 2002.

Attorney(s) appearing for the Case

Richard E. Lenza, William B. Prugh, Kansas City, for Appellant.

Jeremiah W. (Jay) Nixon, Atty. Gen., Charles W. Hatfield, Asst. Atty. Gen., Jefferson City, for Respondent.

Edward F. Downey, Wade L. Nash, Jefferson City, Juan D. Keller, John P. Barrie, B. Derek Rose, St. Louis, Amicus Curiae.

MICHAEL A. WOLFF, Judge.

Medicine Shoppe International, Inc., headquartered in St. Louis, franchises retail pharmacies throughout the United States and offers its franchisees a variety of services including marketing, advertising, operational accounting and analysis of plans. Medicine Shoppe also offers loans to its franchisees to help them start or expand their businesses.

The issue in this appeal is whether the income from interest and origination fees on...

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