Reidy Terminal, Inc. v. Director of Revenue

PRICE, Judge.

This is a petition for review from a decision of the Administrative Hearing Commission (AHC) denying Reidy Terminal, Inc.’s (Reidy) request for a refund of surcharges paid into the underground storage tank insurance fund under § 319.132.1, RSMo.1 We hold that the surcharges paid constitute an impermissible burden on interstate commerce in violation of the commerce clause of the United States Constitution.

I

Reidy owns a tugboat refueling facility on the bank of the Mississippi River near St. Louis. Reidy receives its diesel fuel from barges. It pumps the fuel to an above-*541ground…