Administrative Hearing Commission

Editor:
Richard Maseles, Esquire

Complaint to immediately suspend nurse’s license denied for failure to show the nurse’s conduct was a clear and present danger to the public health and safety. State Board of Nursing v. Beard, No. 12-0743 BN (Mo. A.H.C., May 23, 2012), Dandamudi, C.

The Board brought this action against Beard under the provisions of § 335.066.8-.10, which provide for an expedited, preliminary hearing to determine whether a nurse’s activities constituted a clear and present danger to the public health and safety justifying immediate suspension of Beard’s license. The Board alleged that Beard was drug-impaired at work on two occasions (July 2011 and January 2012). In the July 2011 incident, there was evidence of such impairment, and that Beard had a prescription for Ativan. In the January 2012 incident, there was evidence of discrepancies in Beard’s nursing notes and medication withdrawal and administration records, and that a quantity of morphine was missing, but no evidence of impairment. Beard was asked to give a urine sample for drug testing, which she did, but the results of the test were not presented at the hearing.

DECISION:
The Commission denied authority to suspend Beard’s license. The Board failed to show clear and present danger. The only evidence of impairment occurred 10 months prior to the hearing, the Board failed to present more than circumstantial evidence of drug impairment for either case, and failed to place Beard’s test results into evidence.


Golf course not required to charge sales taxes on cart rentals, even if cost was mandatory, whether cart used or not. PF Golf LLC v. Director of Revenue, No. 10-0477 RS (Mo. A.H.C., May 31, 2012), Dandamudi, C.

PF Golf owned a golf course that was very hilly, so most golfers used golf carts, although a few did not. It paid sales tax on its purchase or lease of those carts. PF Golf’s policy of separately charging for the cart and the course was not disclosed to customers, and in fact a Department of Revenue employee was told that the cart cost was a mandatory charge. The Director assessed PF Golf for unpaid sales taxes.

DECISION:
PF Golf is not liable for sales tax. The Commission followed Westwood Country Club v. Director of Revenue, 6 S.W.3d 885 (Mo. banc 1999), in ruling that the situation was governed by § 144.020.1(8) and, having paid sales tax on buying or renting the carts, no further sales tax was due. The decision was buttressed by the Director’s Regulation 12 CSR 10-108.700(3) (A) and her Letter Ruling LR 1349. It did not matter whether the cart fees were a mandatory charge.