Missouri Revised Statutes
Chapter 144
Sales and Use Tax
←144.605
Section 144.610.1
144.613→
August 28, 2015
Tax imposed, property subject, exclusions, who liable--inapplicable to out-of-state businesses and employees, when.
144.610. 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.
(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
2013
1994
2013
144.610. 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.
1994
144.610. 1. A tax is imposed for the privilege of storing, using or
consuming within this state any article of tangible personal property
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 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.
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