Section 8 Conservation Tax

• Library: Tax Law 2009

The Missouri conservation tax, Mo. Const. art. IV, § 43(a), applies to motor vehicle transactions. In State ex rel. Conservation Commission v. LePage, 566 S.W.2d 208 (Mo. banc 1978), the Supreme Court held that article IV, § 43(a), does impose an additional sales tax of one-eighth of one percent on motor vehicle and...