In the event section 144.748 is ultimately found to be unconstitutional, the director of revenue may withhold from future distributions due political subdivisions an amount equal to such political subdivision's share, including interest, of the distribution from the local use tax fund since its inception. The phrase "future distributions" as used in this section means any and all present or future taxes collected and administered by the director on behalf of the political subdivision.

(L. 1994 S.B. 477, et al. § 1)

(1996) Section 144.748 was held unconstitutional because it impermissibly discriminated against interstate commerce. Associated Industries of Missouri v. Director of Revenue, 918 S.W.2d 780 (Mo.banc).

(1998) Statute is constitutional and does not violate Art. X, Sec. 21, Mo. Const. as it does not impose new or increased activity or service on local taxing authorities and the general assembly may grant the director of revenue powers not expressly prohibited by constitution. St. Charles Co. v. Director of Revenue, 961 S.W.2d 44 (Mo.banc).