Missouri Court of Appeals, Eastern District / May 28, 2024
Mark Boles, et al., Respondent/Cross-Appellant, vs. City of St. Louis, et al., Appellant.
Nonresident employees challenged the City of St. Louis's earnings tax on income earned from remote work performed outside the city. The trial court partially granted summary judgment for the employees, finding remote work not taxable, and partially for the City on a Hancock Amendment claim, while dismissing class action claims. The appellate court affirmed the trial court's judgment, holding that the earnings tax ordinance does not apply to work done remotely outside the City and upholding the dismissal of class action claims and the denial of attorneys' fees.