2012 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 144 Sales and Use Tax
Section 144.069 Sales of motor vehicles, trailers, boats and outboard motors deemed consummated at address of owner--some leases deemed consummated at address of lessee.
Sales of motor vehicles, trailers, boats and outboard motors deemed consummated at address of owner--some leases deemed consummated at address of lessee.
144.069. All sales of motor vehicles, trailers, boats and outboard motors shall be deemed to be consummated at the address of the owner thereof, and all leases of over sixty-day duration of motor vehicles, trailers, boats and outboard motors subject to sales taxes under this chapter shall be deemed to be consummated unless the vehicle, trailer, boat or motor has been registered and sales taxes have been paid prior to the consummation of the lease agreement at the address of the lessee thereof on the date the lease is consummated, and all applicable sales taxes levied by any political subdivision shall be collected on such sales by the state department of revenue on that basis.
(L. 1986 H.B. 1367 & 1573 1, A.L. 1996 H.B. 1223)Effective 1-01-97
(2012) Section does not authorize a county to impose a sales tax on a boat, outboard motor, and trailer that a Missouri resident purchased out of state and transported to Missouri. Street v. Director of Revenue, 361 S.W.3d 355 (Mo.banc).
The headnotes, footnotes, annotations and index of the Missouri Revised Statutes, are used by permission of the Joint Committee on Legislative Research, the copyright holder.
Disclaimer: These codes may not be the most recent version. Missouri may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
