Associated Industries of Missouri v. Director of Revenue

PRICE, Judge.

Appellants challenge the constitutionality of § 144.748, RSMo.Supp.1991.1 The statute imposes a flat 1.5 percent use tax for the privilege of storing, using or consuming tangible personal property in Missouri that was purchased outside the state. Appellants seek a declaration that the tax violates the commerce, due process, and equal protection clauses of the United States Constitution and the due process, equal protection and uniformity clauses of the Missouri Constitution and an injunction permanently enjoining enforcement of the statute. The trial court denied both declaratory…