Warning: Declaration of subscribe2_widget::addPluginSubMenu() should be compatible with mijnpress_plugin_framework::addPluginSubMenu($title, $function, $file, $capability = 10, $where = 'plugins.ph...') in /nfs/c05/h05/mnt/158446/domains/shbclassactions.com/html/wp-content/plugins/subscribe2-widget/subscribe2-widget.php on line 18
Warning: Declaration of subscribe2_widget::addPluginContent($links, $file) should be compatible with mijnpress_plugin_framework::addPluginContent($filename, $links, $file, $config_url = NULL) in /nfs/c05/h05/mnt/158446/domains/shbclassactions.com/html/wp-content/plugins/subscribe2-widget/subscribe2-widget.php on line 18
Warning: "continue" targeting switch is equivalent to "break". Did you mean to use "continue 2"? in /nfs/c05/h05/mnt/158446/domains/shbclassactions.com/html/wp-content/themes/smartblog/framework/admin/inc/extensions/customizer/extension_customizer.php on line 376
Warning: "continue" targeting switch is equivalent to "break". Did you mean to use "continue 2"? in /nfs/c05/h05/mnt/158446/domains/shbclassactions.com/html/wp-content/themes/smartblog/framework/admin/inc/extensions/customizer/extension_customizer.php on line 398
Warning: "continue" targeting switch is equivalent to "break". Did you mean to use "continue 2"? in /nfs/c05/h05/mnt/158446/domains/shbclassactions.com/html/wp-content/themes/smartblog/framework/admin/inc/extensions/customizer/extension_customizer.php on line 416
Warning: "continue" targeting switch is equivalent to "break". Did you mean to use "continue 2"? in /nfs/c05/h05/mnt/158446/domains/shbclassactions.com/html/wp-content/themes/smartblog/framework/admin/inc/extensions/customizer/extension_customizer.php on line 420
Warning: "continue" targeting switch is equivalent to "break". Did you mean to use "continue 2"? in /nfs/c05/h05/mnt/158446/domains/shbclassactions.com/html/wp-content/themes/smartblog/framework/admin/inc/extensions/customizer/extension_customizer.php on line 447
Warning: "continue" targeting switch is equivalent to "break". Did you mean to use "continue 2"? in /nfs/c05/h05/mnt/158446/domains/shbclassactions.com/html/wp-content/themes/smartblog/framework/admin/inc/extensions/customizer/extension_customizer.php on line 459
Warning: "continue" targeting switch is equivalent to "break". Did you mean to use "continue 2"? in /nfs/c05/h05/mnt/158446/domains/shbclassactions.com/html/wp-content/themes/smartblog/framework/admin/inc/extensions/customizer/extension_customizer.php on line 478
Warning: session_start(): Cannot start session when headers already sent in /nfs/c05/h05/mnt/158446/domains/shbclassactions.com/html/wp-content/plugins/multiple-category-selection-widget/mcsw.php on line 21 February, 2014 | Missouri & Kansas Class Action Law
On February 24, 2014, the Missouri Department of Revenue released a letter ruling on the taxability of separately-stated delivery charges for products used in heavy-duty equipment and industrial applications. (In that situation, the charges were taxable because the parties intended for delivery to be part of the sale.) Since we've seen several recent class actions claiming that the customers/plaintiffs paid tax on delivery charges that shouldn't have been taxed, we thought we'd review the key Missouri Supreme Court cases analyzing taxability of delivery charges. Bottom line, the fundamental question is whether the parties to these transactions intended the delivery charge to be part of the sale: Alberici Constructors, Inc. v Director of Revenue, No. SC93771 (Mo. Jan. 13, 2015) (affirming administrative agency's finding that delivery charge was taxable based on "substantial and competent evidence . . . that it was [the parties'] intention that the delivery service be a part of the crane rental") Southern Red-E-Mix…
