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Title X TAXATION AND REVENUE

Chapter 144

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  144.610.  Tax imposed, property subject, exclusions, who liable — inapplicable to out-of-state businesses and employees, when. — 1.  A tax is imposed for the privilege of storing, using or consuming within this state any article of tangible personal property, excluding motor vehicles, trailers, motorcycles, mopeds, motortricycles, boats, and outboard motors required to be titled under the laws of the state of Missouri and subject to tax under subdivision (9) of subsection 1 of section 144.020, purchased on or after the effective date of sections 144.600 to 144.745 in an amount equivalent to the percentage imposed on the sales price in the sales tax law in section 144.020.  This tax does not apply with respect to the storage, use or consumption of any article of tangible personal property purchased, produced or manufactured outside this state until the transportation of the article has finally come to rest within this state or until the article has become commingled with the general mass of property of this state.

  2.  Every person storing, using or consuming in this state tangible personal property subject to the tax in subsection 1 of this section is liable for the tax imposed by this law, and the liability shall not be extinguished until the tax is paid to this state, but a receipt from a vendor authorized by the director of revenue under the rules and regulations that he prescribes to collect the tax, given to the purchaser in accordance with the provisions of section 144.650, relieves the purchaser from further liability for the tax to which receipt refers.

  3.  Because this section no longer imposes a Missouri use tax on the storage, use, or consumption of motor vehicles, trailers, motorcycles, mopeds, motortricycles, boats, and outboard motors required to be titled under the laws of the state of Missouri, in that the state sales tax is now imposed on the titling of such property, the local sales tax, rather than the local use tax, applies.

  4.  The provisions of this section shall not apply to out-of-state businesses or out-of-state employees operating under sections 190.270 to 190.285.

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(L. 1959 H.B. 35 § 4, A.L. 1961 p. 623, A.L. 1994 H.B. 1578, A.L. 2013 H.B. 184 merged with S.B. 23 merged with S.B. 99, A.L. 2014 H.B. 1190)

CROSS REFERENCE

Nonseverability clause, 144.008

(1977) Held, a period of three days from time of delivery in Missouri until an aircraft was put into service in interstate commerce was a sufficient "taxable moment" to authorize imposition of a use tax, held further that the phrase "solely outside the state" is not synonymous with "use which is wholly interstate in character". Management Services, Inc. v. Spradling (Mo.), 547 S.W.2d 466.

(1994) Where legislature did not expressly exempt foreign insurance companies from use tax, the provisions of section 148.340, RSMo, that provide for the imposition of tax on premiums received by foreign insurance companies in lieu of all other taxes, do not exempt foreign insurance companies from use tax liability.  Prudential Insurance Company of America v. Director of Revenue, 885 S.W.2d 337 (Mo. en banc).


---- end of effective   28 Aug 2014 ----

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144.610 8/28/2014
144.610 7/5/2013 8/28/2014

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