All sales taxes associated with the titling of motor vehicles, trailers, boats and outboard motors under the laws of Missouri shall be imposed at the rate in effect at the location of the address of the owner thereof, and all sales taxes associated with the titling of vehicles under leases of over sixty-day duration of motor vehicles, trailers, boats and outboard motors shall be imposed at the rate in effect, 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 location of 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 and remitted on such sales from the purchaser or lessee by the state department of revenue on that basis.
Mo. Rev. Stat. § 144.069
Sales of motor vehicles, trailers, boats and outboard motors imposed at..
Known as the Compensating Use Tax Law
The act spans §§ 144–144 (145 sections).
Applied in 3 court decisions — leading case McRoberts v. Transouth Financial (In Re Bell) (1996)
Most recently applied in United States the Cheyenne River Sioux Tribe v. State of South Dakota (January 1997)
Effective: 28 Aug 2013, 2 histories; (L. 1986 H.B. 1367 & 1573 § 1, A.L. 1996 H.B. 1223, A.L. 2013 H.B. 184 merged with S.B. 23 merged with S.B. 99)
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.