In an administrative hearing, the Missouri Administrative Hearing Commission ruled that they do not have the jurisdiction to rule a local use tax statute unconstitutional. A corporation applied for a refund of local Missouri use taxes based on the claim that the current local use tax discriminated against interstate commerce. This claim arose out of the fact that the taxpayer argued that goods could be purchased in different localities with differing rates between local use tax and sales tax. Even though the Missouri Administrative Hearing Commission could not rule a local use tax statute unconstitutional, the Commission could comment on findings of fact and law. The Director of the Commission stated in the conclusion of law in the case that current local use tax statutes allow municipal jurisdictions to impose a local use tax equal to the local sales tax rate. Therefore, the Director further asserted that since this is the case, the local use tax rate in each of these jurisdictions is always equal to or less than the local sales tax rate. For an update on this news item, click here. (Kirkwood Glass Company v. Director of Revenue, Missouri Administrative Hearing Commission, No. 03-1359 RS, September 24, 2004)