Associated Industries of Missouri v. Director of Revenue

LIMBAUGH, Judge.

The United States Supreme Court determined in Associated Industries of Missouri v. Lohman, — U.S. -, 114 S.Ct. 1815, 128 L.Ed.2d 639 (1994), that § 144.748, RSMo Supp.1992, which imposes a statewide 1.5% use tax as a counterpart to local sales taxes, is invalid as applied in those taxing districts where the local sales tax is less than 1.5%. In those districts, the Court explained, the use tax impermissibly discriminates against interstate commerce in violation of the Commerce Clause. In view of the Supreme Court’s ruling, we must now decide on remand whether, as a matter of…