Robust Missouri Dispensary 3, LLC, Appellant, vs. St. Louis County, Missouri, Respondents.

Summary

The Court held that Missouri’s constitutional marijuana-tax provision permits only one local government to impose the additional 3 percent tax: a village, town, or city when the dispensary is in an incorporated area, and the county when it is in an unincorporated area. Because Robust’s dispensary is located in an incorporated city, St. Louis County may not collect the additional tax there. The Court vacated the circuit court’s judgment and remanded for entry of judgment in Robust’s favor.