The Supreme Court of Missouri affirmed that local use taxes are constitutional. Section 144.757, RSMo allows local jurisdictions to levy a local use tax on items bought outside Missouri so long as the tax does not exceed its local sales tax. The court compared the local use tax of the jurisdiction in question with its sales tax and found that it met the requirement. For our previous news item on this topic, click here. (Kirkwood Glass Co. v. Director of Revenue, Missouri Supreme Court, No. SC86347, June 21, 2005., RSMo 12 CSR 10-117.100)