City of Springfield v. Director of Revenue

I respectfully dissent.

Article III, § 39(10) of the Missouri Constitution provides: “The general assembly shall not have the power: ... (10) To impose a use or sales tax upon the use, purchase or acquisition of property paid for out of the funds of any county or political subdivision.”

The principal opinion circumvents the plain, clear and unequivocal words of this provision by ruling that “[t]he sales tax is nothing more than a tax on gross receipts from the selling of goods or providing services at retail.” Supra at 784. The majority ignores the apparent purpose of art. Ill, § 39(10) and…