Scotchman's Coin Shop, Inc. v. Administrative Hearing Commission

HIGGINS, Judge.

Scotchman’s Coin Shop, Inc., seeks reversal of a decision upholding an assessment of unpaid sales tax. It asserts that United States silver coins, South African Kruger-rands, and Engelhard silver bars are money and intangible personal property not subject to Missouri sales tax under section 144.-020 RSMo 1978; and that imposition of sales tax on these items violated the United States Constitution by interfering with the exclusive power of the federal government to regulate the value of United States and foreign coins, and to regulate commerce with foreign nations. The question…