International Business MacHines Corp. v. David

HYDE, Judge.

Declaratory judgment action to determine the constitutional validity of Sec. 144.-020, subd. 1(8) and its applicability to plaintiff’s rental transactions. The case was decided on plaintiff’s motion for summary judgment or judgment on the pleadings. (Statutory references are to RSMo and V.A.M.S.) The Court entered judgment for defendants, declaring Sec. 144.-020, subd. 1(8) constitutional and that it “validly imposes a tax upon all sellers for the privilege of engaging in the business of rendering taxable rental service at retail.” Plaintiff has appealed.

There was nothing before…