Baugus v. Director of Revenue

HOLSTEIN, Judge.

Each of the plaintiffs is an independent used car dealer. They sued the Missouri Department of Revenue seeking to have § 1 of Senate Bill (S.B.) 35, enacted by the General Assembly in the 1993 regular session, declared unconstitutional due to its vagueness and seeking a declaration that the department of revenue’s announced method of implementing S.B. 35 was void due to a failure to follow steps for promulgation of a rule under Chapter 536, RSMo. In addition, the plaintiffs sought injunctive relief. The trial court denied all relief. Because the constitutionality of a statute…