Supreme Court of Missouri

Walmart Starco. LLC v. Director of Revenue

November 7, 2023

Summary

The Supreme Court of Missouri affirmed the Administrative Hearing Commission’s determination that Walmart Starco LLC’s purchase and resale of information technology equipment qualifies for the use‑tax resale exemption, and declined to consider the Director’s argument that the company’s status as a disregarded entity barred the exemption because that issue was not preserved.