(DOWNLOAD) "Ex Parte William Clyde Houston v. William" by Missouri Court of Appeals St. Louis District ~ eBook PDF Kindle ePub Free
eBook details
- Title: Ex Parte William Clyde Houston v. William
- Author : Missouri Court of Appeals St. Louis District
- Release Date : January 10, 1975
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 64 KB
Description
The United States Supreme Court determined in Associated Industries of Missouri v. Lohman, U.S., 128 L. Ed. 2d 639, 114 S. Ct. 1815 (1994), that Γ§ 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 commerce in violation of the Commerce Clause. In view of the Supreme Courts ruling, we must now decide on remand whether, as a matter of Missouri state law, Γ§ 144.748 is completely invalid and incapable of being enforced. Because this case involves the construction of revenue laws and the validity of a statute, we have jurisdiction under Article V, Γ§ 3, of the Missouri Constitution. We now strike down the statute in toto.
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