City of Warrensburg v. Board of Regents of Central Missouri State University, 59790
Decision Date | 13 March 1978 |
Docket Number | No. 59790,59790 |
Parties | CITY OF WARRENSBURG, Respondent, v. The BOARD OF REGENTS OF CENTRAL MISSOURI STATE UNIVERSITY, Appellant. |
Court | Missouri Supreme Court |
Edward T. Matheny, Jr., Shirley Ward Keeler, Kansas City, Matthew E. Madden, Warrensburg, for appellant.
William J. Hensley, Warrensburg, for respondent.
This is an action by the City of Warrensburg (City) seeking a money judgment against the Board of Regents of Central Missouri State University (University) for city imposed sales taxes not collected but allegedly due the City upon sales made (or services rendered) by the University. Submitted to the court upon the pleadings and a stipulation of facts, the case resulted in a judgment for the City for $35,079.61, as taxes due for the period from January 1, 1972, to May 1, 1976, and $9,084.66, as interest thereon. The University appealed, contending, inter alia, that sales made by it are exempt from the provisions of the sales tax ordinances by reason of the provisions of sections of state statutes, and, therefore, it was not required to and did not collect the tax and is not liable therefor. This court has appellate jurisdiction, because the construction of revenue laws of this state is involved. Mo.Const. Art. V, § 3.
The stipulation of facts is as follows:
The authority of cities to enact ordinances imposing a 1% Sales tax comes from the City Sales Tax Act. 1 Subsection 1(2) of § 94.540, RSMo 1969, 2 relating to exemptions, adopts by reference the exemption provisions of § 144.040, one of the sections of the state Sales Tax Law. 3 Subsection 1(2) of § 94.540 is, in pertinent part, as follows:
When the City Sales Tax Act was adopted, § 144.040 read as follows:
"In addition to the exemptions under section 144.030 there shall also be exempted from the provisions of sections 144.010 to 144.510, all sales made by or to religious, charitable, eleemosynary institutions, penal institutions and industries operated by the department of penal institutions or educational institutions supported by public funds or by religious organizations, in the conduct of the regular religious, charitable, eleemosynary, penal or educational functions and activities, and all sales made by or to a state relief agency in the exercise of relief functions and activities." (Emphasis added.)
Section 144.040 was amended in 1971 4 by dividing it into two subsections 5 and by making changes in the extent or breadth of coverage of the exemption of certain institutions. One change, said by the City to be crucial here, is that the exemption of an "institution of higher education supported by public funds" was narrowed by limiting it to sales made to such institution, so that sales made by such an institution were no longer exempt.
The University contends that the exemption provisions of § 144.040 adopted in 1969 by subsection 1(2) of § 94.540 and thereby made a part of the City Sales Tax Act was not changed by the 1971 amendment of § 144.040. In other words, the University argues that the adoption of specific provisions of a law includes only those provisions as they exist at the time of adoption; that it does not include later modifications of those provisions by amendment of the law adopted, absent a clear expression in the adopting law that it was also intended thereby to adopt any subsequent amendment of those provisions.
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