St. Charles County v. Director of Revenue

LIMBAUGH, Judge.

This is an appeal from three cases consolidated before the Cole County Circuit Court involving refunds of local use taxes. The cases were filed in the wake of Associated Industries of Missouri v. Director of Revenue, 918 S.W.2d 780 (Mo. banc 1996), in which this Court held that the local use tax statute, section 144.748, 1 was unconstitutional in its entirety.

The saga of litigation began in 1991 when the Missouri General Assembly enacted section 144.748, which imposed a statewide local use tax. Before the local use tax was first implemented, Associated Industries of Missouri…