Missouri Supreme Court Strikes Down Stacked Marijuana Sales Taxes

In a 6 to 1 decision issued Tuesday, the court concluded that the constitutional amendment legalizing recreational marijuana in 2022 only allows a single local government to impose a 3% sales tax—either a city, town, or village in incorporated areas, or a county in unincorporated areas. The case centered around Robust Missouri 3 LLC, a dispensary located in Florissant that had been charging customers nearly 21% in total sales tax, including a 3% levy from both the city of Florissant and St. Louis County. The court ruled that only the city tax is valid, and the county’s cannot be applied in incorporated areas like Florissant.

The ruling will affect more than 70 localities across the state where both city and county taxes have been stacked, according to the Missouri Department of Revenue.

Judge Zel Fischer cast the lone dissent, criticizing the majority’s interpretation and arguing that counties should still be considered local governments within their own jurisdictions.

Tuesday’s decision upholds a Missouri Court of Appeals ruling from November that sided with the dispensary, reversing an earlier lower court judgment. The Supreme Court’s opinion also resolves a related case involving Buchanan County, where a similar dual-tax setup had been challenged.