Aquila Foreign Qualifications Corp. v. Director of Revenue[1]

Opinion handed down March 6, 2012

Link to Mo. Sup. Ct. Opinion

The Supreme Court of Missouri held that the Administrative Hearing Commission (AHC) erred in finding that Casey’s General Stores were exempt from sales and use tax for the electricity it purchases and uses for its food preparation activities.  The court found that the legislature did not intend the term “processing” to include retail food preparation in Revised Statutes of Missouri § 144.054.2.

Robinson v. Title Lenders, Inc.[1]

Opinion handed down March 6, 2012
Link to Mo. Sup. Ct. Opinion

The Supreme Court of Missouri held that a borrower’s claim of unconscionability must be interpreted in light of the United States Supreme Court’s holding in AT&T Mobility LLC v. Concepcion.  Thus, the trial court, instead of limiting its unconscionability considerations to the class arbitration waiver, should have assessed whether the arbitration agreement was enforceable in light of ordinary state law principles that govern contracts but that do not single out or disfavor arbitration.