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CHARLES v. SPRADLING

No. 58564.

524 S.W.2d 820 (1975)

Peter C. CHARLES and J. D. Brierly, on behalf of themselves and all other taxpayers in the State of Missouri, who have purchased new motor vehicles from and after August 16, 1971, Appellants, v. James R. SPRADLING, Director, Department of Revenue, State of Missouri, and his successor, Respondent.

Supreme Court of Missouri, En Banc.

July 14, 1975.

Attorney(s) appearing for the Case

Gerald H. Lowther, J. Douglas Cassity, Robert W. Freeman, Lowther, Cassity, Ferguson & Freeman, Springfield, for plaintiffs-appellants.

John C. Danforth, Atty. Gen., Mark D. Mittleman, Asst. Atty. Gen., Jefferson City, for defendant-respondent.

HIGGINS, Commissioner.

The question is whether the statutes of Missouri permit class action procedure to be employed to claim refunds of erroneously or illegally collected sales taxes.

This action was a consolidation of two separate claims for refund of sales tax. The claims arose when the federal government repealed as of August 16, 1971, the federal excise tax on the sale of new automobiles, which tax constituted part of the base upon which Missouri levied...

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