Supreme Court of Missouri April 9, 2002, No. SC 83888 (Medicine Shoppe International, Inc. v. Director of Revenue)

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.