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WIETHOP TRUCK SALES, INC. v. SPRADLING

No. 59211.

538 S.W.2d 585 (1976)

WIETHOP TRUCK SALES, INC., et al., Respondents, v. James R. SPRADLING, Director of Revenue, Appellant.

Supreme Court of Missouri, Division No. 1.

July 12, 1976.

Attorney(s) appearing for the Case

John C. Danforth, Atty. Gen., Clarence Thomas, Asst. Atty. Gen., for appellant.

Joseph J. Russell, Limbaugh, Limbaugh & Russell, Walter S. Drusch, Jr., Spradling, Drusch & Dillard, Cape Girardeau, for respondents.

DONNELLY, Judge.

Respondents are in the business of selling trucks and truck trailers to be used for freight hauling. Respondent Wiethop Truck Sales, Inc. has its business in Cape Girardeau. Respondent Harris Truck and Trailer Sales, Inc. has places of business in both Cape Girardeau and Joplin. Both cities have adopted a 1% city sales tax pursuant to §§ 94.500-94.570, RSMo 1969.

The Department of Revenue...

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