H.S. Construction Co. v. Lohman

HANNA, Judge.

The plaintiffs lawsuit attempts to establish a class action to recover illegally collected use taxes levied under § 144.748, RSMo 1994. The statute provided for an additional use tax in the amount of 1.5 percent on all transactions which were subject to the current use tax then in effect. The Missouri Supreme Court struck down § 144.748 as unconstitutional. Associated Industries of Missouri v. Director of Revenue, 918 S.W.2d 780 (Mo. banc 1996).

Section 144.748 authorized the imposition of this additional 1.5 percent by county and municipal governments on the sale of tangible…