Ray Smith Ford Sales, Inc. v. Mitchell

RENDLEN, Chief Justice.

This case questions the Merchants License Tax for the year 1979 under § 150.040, RSMo 1978, and because it involves the construction of the revenue laws of the State, it falls within our direct appellate jurisdiction. Mo. Const. Article V, § 3.

Plaintiff during the year 1979 was an automobile dealer, owning new motor vehicles and other “goods, wares and merchandise.” In 1974 the Legislature adopted statutes imposing a special ad valorem tax *488on new and used motor vehicles held for use and sale by motor vehicle dealers. S.B. 402, 1974 Mo.Laws 782. These statutes were…