ANN K. COVINGTON, Judge.
The Missouri Association of Counties and several individual counties and cities (collectively, "MAC"), represent a class of Missouri counties and cities. At issue is the classification of state-imposed sales taxes on motor vehicles and trailers as specified in article IV, section 30(b).2 of the Missouri Constitution, as well as other funds derived from increases in state licensing fees and taxes on motor vehicles, trailers, motorcycles, mopeds...
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