H.S. CONST. CO. v. LOHMAN

No. WD 53983.

950 S.W.2d 331 (1997)

H.S. CONSTRUCTION COMPANY, A Missouri Corporation, Appellant, v. Honorable Janette M. LOHMAN, Director of Revenue, State of Missouri, Respondent.

Missouri Court of Appeals, Western District.

August 26, 1997.


Attorney(s) appearing for the Case

Rexford Caruthers, St. Louis, for Appellant.

Jeremiah W. (Jay) Nixon, Atty. Gen., Edward F. Downey, Asst. Atty. Gen., Jefferson City, for Respondent.


HANNA, Judge.

The plaintiff's lawsuit attempts to establish a class action to recover illegally collected use taxes levied under § 144.748, RSMo 1994. The statute provided for an additional use tax in the amount of 1.5 percent on all transactions which were subject to the current use tax then in effect. The Missouri Supreme Court struck down § 144.748 as unconstitutional. Associated Industries of Missouri v. Director of Revenue, 918...

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