Supreme Court of Missouri / Apr 26, 2022
Jefferson County 9-1-1 Dispatch, Respondent, vs. Joseph G. Plaggenberg, Acting Director of the Missouri Department of Revenue, Appellant.
Jefferson County 9-1-1 Dispatch sought a declaratory judgment, mandamus, and injunctive relief against the Director of the Department of Revenue, challenging the constitutionality of a statute capping its sales tax. The circuit court granted summary judgment for the Dispatch on one of its three constitutional claims, leaving the others pending. The Missouri Supreme Court dismissed the Director's appeal for lack of jurisdiction, holding that the circuit court's judgment was not a "final judgment" because it did not resolve all claims and was not properly certified under Rule 74.01(b).