KIRKWOOD GLASS CO. v. DIRECTOR OF REVENUE

No. SC 86347.

166 S.W.3d 583 (2005)

KIRKWOOD GLASS CO., INC., Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

Rehearing Denied August 2, 2005.


Attorney(s) appearing for the Case

James C. Owens, Katherine S. Walsh, Chesterfield, MO, for Appellant.

Jeremiah W. (Jay) Nixon, Atty. Gen., James R. Layton, State Solicitor, Roger Freudenberg, Missouri Department of Revenue, Jefferson City, MO, for Respondent.

Galen P. Beaufont, William D. Geary, Kansas City, MO, for amicus curiae Missouri Municipal League, St. Louis County Municipal League, and City of Kansas City.

Ivan L. Schraeder, St. Louis, MO, for amicus curiae Missouri Association of Counties.

Patricia A. Hageman, Edward J. Hanlon, Office of the City Counselor, St. Louis, MO, for amicus curiae City of St. Louis.


PETITION FOR REVIEW OF A DECISION OF THE ADMINISTRATIVE HEARING COMMISSION

LAURA DENVIR STITH, Judge.

In January 2003, Kirkwood Glass filed an application for a use tax refund with the Department of Revenue, alleging an overpayment of local use taxes and seeking a refund for amounts remitted from September 1999 through June 2002. It claimed that the Missouri statutes permitting cities and other localities to impose...

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