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STATE EX REL. MISSOURI AUTOMOBILE DEALERS ASSOCIATION v. MISSOURI DEPARTMENT OF REVENUE

WD 80331 (Consolidated with WD 80335).

541 S.W.3d 585 (2017)

STATE of Missouri EX REL. MISSOURI AUTOMOBILE DEALERS ASSOCIATION, et al., Respondents, v. MISSOURI DEPARTMENT OF REVENUE AND ITS DIRECTOR and Tesla Motors, Inc., Appellants.

Missouri Court of Appeals, Western District.

Application for Transfer to Supreme Court Denied January 30, 2018.

Attorney(s) appearing for the Case

Lowell D. Pearson and R. Ryan Harding , Jefferson City, MO, Attorneys for Respondents.

Joshua D. Hawley , Attorney General, and Curtis M. Schube , Assistant Attorney General, Jefferson City, MO, Attorneys for Appellant Missouri Department of Revenue and Its Director.

Richard N. Bien and R. Kent Sellers , Kansas City, MO; Jennifer S. Griffin , Jefferson City, MO; Daniel M. Petrocelli (Pro Hac Vice) and Charles C. Lifland (Pro Hac Vice), Los Angeles, CA; Anne E. Huffsmith (Pro Hac Vice), San Francisco, CA, Attorneys for Appellant, Tesla Motors, Inc.

James F. Bennett , St. Louis, MO, Attorney for Amicus Curiae Toyota Motor Sales, U.S.A., Inc.

Before Division IV: Mark D. Pfeiffer, Chief Judge, and James Edward Welsh and Gary D. Witt, Judges.

The Missouri Department of Revenue ("Department") and Tesla Motors, Inc. ("Tesla") appeal from the judgment entered by the Circuit Court of Cole County, Missouri, granting summary judgment in favor of Missouri Automobile Dealers Association ("MADA"), Reuther Ford, Inc. ("Reuther Ford"), and Osage Industries, Inc. ...

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