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Such discrimination was said to result from the fact that the use tax exceeded many in-state localities\u0027 sales tax rate.\u003C\/p\u003E\n","question":"\u003Cp\u003EDoes Missouri\u0027s use tax violate the Commerce Clause by discriminating against interstate commerce in those localities where the use tax exceeds the local sales tax?\u003C\/p\u003E\n","conclusion":"\u003Cp\u003EYes. The Court held that the use tax was discriminatory in those localities where it exceeded the local sales tax. Such discrepancies, between certain localities\u0027 sales taxes and the state use tax, prevented the latter tax from being a valid \u0022compensatory\u0022 tax, since it obviously did not impose a \u0022substantially similar\u0022 burden on the interstate and intrastate commerce of such localities. 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