Legal Opinion
Kirkwood Glass Co. v. Director of Revenue
Supreme Court of Missouri
Decided June 21, 2005No. SC 86347PublishedCited by 3 opinions
1Opinion of the Court
PETITION FOR REVIEW OF A DECISION OF THE ADMINISTRATIVE HEARING COMMISSION
LAURA DENVIR STITH, Judge.
In January 2003, Kirkwood Glass filed an application for a use tax refund with the *585Department of Revenue, alleging an overpayment of local use taxes and seeking a refund for amounts remitted from September 1999 through June 2002. It claimed that the Missouri statutes permitting cities and other localities to impose local use taxes, see sections 144.757 to 144.761, RSMo 20001, violate article I, section 8, clause 3 of the United States Constitution (the “Commerce Clause”).
Specifically, Kirkwood…
2Cases cited8 opinions
- Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore.Supreme Court of the United States · 1994
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Halliburton Oil Well Cementing Co. v. ReilySupreme Court of the United States · 1963
- Associated Industries of Mo. v. LohmanSupreme Court of the United States · 1994
- Associated Industries of Missouri v. Director of RevenueSupreme Court of Missouri · 1996
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3Cited by3 opinions
- Macon County Emergency Services Board v. Macon County Commission, Alan Wyatt, in his official capacity as a Macon County Commissioner, Drew Belt, in his official capacity as a Macon County Commissioner, and Jon Dwiggins, in his official capacity as a Macon County CommissionerSupreme Court of Missouri · 2016
- Street v. Director of RevenueSupreme Court of Missouri · 2012
- TracFone Wireless, Inc. v. Director of RevenueSupreme Court of Missouri · 2017