Legal Opinion
Associated Industries of Missouri v. Director of Revenue
Supreme Court of Missouri
Decided June 29, 1993No. 75089Published
1Opinion of the Court
857 S.W.2d 182 (1993)
ASSOCIATED INDUSTRIES OF MISSOURI, and Alumax Foils, Inc., Appellants,
v.
DIRECTOR OF REVENUE and Delong's Incorporated, et al., Respondents.
No. 75089.
Supreme Court of Missouri, En Banc.
June 29, 1993.
Juan D. Keller, St. Louis, for appellants.
William L. Webster, Atty. Gen., Curtis F. Thompson, Asst. Atty. Gen., Alex Bartlett, Jefferson City, for respondents.
PRICE, Judge.
Appellants challenge the constitutionality of § 144.748, RSMo.Supp.1991.[1] The statute imposes a flat 1.5 percent use tax for the privilege of storing, using or consuming tangible personal property in…
Also in this document: Dissent · Robertson; Dissent · Robertson.
2Cases cited41 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Brown v. MarylandSupreme Court of the United States · 1827
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Bacchus Imports, Ltd. v. DiasSupreme Court of the United States · 1984
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