Supreme Judicial Court of Maine
Express Scripts Inc.
November 7, 2023304 A.3d 239
Summary
The court affirmed summary judgment for the State Tax Assessor, holding that receipts from Express Scripts’ pharmacy-benefit-management claims-processing services were properly attributed to the Maine locations where members filled prescriptions. It also held that the record presented no genuine dispute of material fact supporting Express Scripts’ alternative client-headquarters method. The court further affirmed orders sealing proprietary information because the trial court acted within its discretion.