ASSOCIATED IND. v. DIRECTOR OF REVENUE

No. 75089.

857 S.W.2d 182 (1993)

ASSOCIATED INDUSTRIES OF MISSOURI, and Alumax Foils, Inc., Appellants, v. DIRECTOR OF REVENUE and Delong's Incorporated, et al., Respondents.

Supreme Court of Missouri, En Banc.

June 29, 1993.


Attorney(s) appearing for the Case

Juan D. Keller, St. Louis, for appellants.

William L. Webster, Atty. Gen., Curtis F. Thompson, Asst. Atty. Gen., Alex Bartlett, Jefferson City, for respondents.


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...

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