HIGGINS, Judge.
Scotchman's Coin Shop, Inc., seeks reversal of a decision upholding an assessment of unpaid sales tax. It asserts that United States silver coins, South African Krugerrands, and Engelhard silver bars are money and intangible personal property not subject to Missouri sales tax under section 144.020 RSMo 1978; and that imposition of sales tax on these items violated the United States Constitution by interfering with the exclusive power of the federal...
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