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CITY OF SPRINGFIELD v. DIRECTOR OF REVENUE

No. 64759.

659 S.W.2d 782 (1983)

The CITY OF SPRINGFIELD, Missouri, Appellant, v. DIRECTOR OF REVENUE, State of Missouri, Respondent.

Supreme Court of Missouri, En Banc.

November 22, 1983.

Attorney(s) appearing for the Case

Howard C. Wright, Jr., Springfield, for appellant.

John Ashcroft, Atty. Gen., Melodie Powell, Asst. Atty. Gen., Jefferson City, for respondent.

GUNN, Judge.

At stake in this proceeding is the Director of Revenue's right legally to assess a sales tax on the City of Springfield's (City) revenues from certain park board activities. The City contends that the sales tax is not permitted under the exclusionary provisions of Mo. Const. art. III, § 39(10) which prohibit the imposition of "a use or sales tax upon the use, purchase or acquisition of property paid for out of the funds of any county or other political...

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