The Missouri Court of Appeals, Eastern District, held that Jefferson City could not proceed with its collection action against Sprint, T-Mobile, US Cellular, AT&T, and Verizon affiliates for delinquent business license taxes. The court held the city lacked standing because, under Missouri law, suits against telecom companies must be brought by a “person” or “corporation,” and a municipality did not qualify as either. Furthermore, the court held the city did not follow the proper statutory procedure required under Missouri law to notify the companies of the alleged tax underpayments before initiating a lawsuit. Missouri law requires an assessment of back taxes due and a formal notification to the delinquent taxpayer. Although the city claimed it conducted a tax assessment, nothing in the city’s petition indicated the city notified the companies of such assessment. Accordingly, the court held that the city was procedurally barred from pursuing its collection suit.
City of Jefferson v. Sprint Commc’ns, Inc., No. ED113433 (Mo. Ct. App. E.D. Dec. 2, 2025).