Missouri Court of Appeals August 26, 1997, No. WD 53983 (H.S. Construction Co. v. Lohman)

HANNA, Judge.

The plaintiffs lawsuit attempts to establish a class action to recover illegally collected use taxes levied under § 144.748, RSMo 1994. The statute provided for an additional use tax in the amount of 1.5 percent on all transactions which were subject to the current use tax then in effect. The Missouri Supreme Court struck down § 144.748 as unconstitutional.