Smith Beverage Co. of Columbia, Inc. v. Reiss

RENDLEN, Judge.

Declaratory judgment action for construction of the State Use Tax laws. Respondents seek a declaration that the Revenue Department’s amended Rule 34 conflicts with the Use Tax exemption provisions of § 144.615(6), RSMo 1969,1 and is thus invalid, also for an injunction to stay enforcement of the Rule and a determination that respondents and others of their class qualify for the exemption afforded by the statute.

In the first hearing of the cause, the trial court adjudged the questioned portion of amended Rule 34 invalid as conflicting with § 144.615(6), and enjoined its…