ASSOCIATED INDUSTRIES v. DIRECTOR

No. 77885.

918 S.W.2d 780 (1996)

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

Supreme Court of Missouri, En Banc.

As Modified on Denial of Rehearing April 23, 1996.


Attorney(s) appearing for the Case

Thomas C. Walsh, Juan D. Keller, St. Louis, for Appellants.

Jeremiah W. (Jay) Nixon, Attorney General, Don Downing, Deputy Attorney General, Jefferson City, Alex Bartlett, Jefferson City, for Respondents.

Joann Leykam, County Counselor, Stephanie K. Gastman, Harold A. Ellis, Asst. County Counselors, for Amicus Curiae St. Charles County.


LIMBAUGH, Judge.

The United States Supreme Court determined in Associated Industries of Missouri v. Lohman, ___ U.S. ___, 114 S.Ct. 1815, 128 L.Ed.2d 639 (1994), that § 144.748, RSMo Supp.1992, which imposes a statewide 1.5% use tax as a counterpart to local sales taxes, is invalid as applied in those taxing districts where the local sales tax is less than 1.5%. In those districts, the Court explained, the use tax impermissibly discriminates against interstate...

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