Mobil-Teria Catering Co. v. Spradling

I must respectfully disagree with the conclusion expressed in the majority opinion that Kansas City cannot validly tax taxpayer’s receipts directly derived from sales made outside Kansas City.1

The majority concludes that “place of business” refers to the location of the trucks in order to avoid the constitutional question whether the tax would be valid if “place of business” were construed to mean Kansas City. For the reasons discussed below, I believe “place of business” refers to the appellant’s location in Kansas City and that the statute is valid under this interpretation.

Sections 92.400-…