Missouri Revised Statutes
Chapter 144
Sales and Use Tax
←144.043
Section 144.044.1
144.045→
August 28, 2015
New manufactured homes and modular units--partial sales tax exemption--sale of used manufactured home, exemption.
144.044. 1. As used in this section, the following terms mean:
(1) "Sale of a modular unit", a transfer of a modular unit as defined
in section 700.010;
(2) "Sale of a new manufactured home", a transfer of a manufactured
home, as defined in section 700.010, which involves the delivery of the
document known as the manufacturer's statement of origin to a person other
than a manufactured home dealer, as dealer is defined in section 700.010,
for purposes of allowing such person to obtain a title to the manufactured
home from the department of revenue of this state or the appropriate agency
or officer of any other state;
(3) "Sale of a used manufactured home", any subsequent sale of a
manufactured home as defined in section 700.010, which does not qualify as
"new" as defined in subdivision (9) of section 700.010.
2. In the event of the sale of a new manufactured home, forty percent
of the purchase price, as defined in section 700.320, shall be considered
the sale of a service and not the sale of tangible personal property. In
addition to the exemptions granted under the provisions of section 144.030,
the sale of services as defined in this section shall be specifically
exempted from the provisions of sections 238.235 and 238.410, the local
sales tax law as defined in section 32.085, sections 144.010 to 144.525 and
144.600 to 144.761, and from the computation of the tax levied, assessed or
payable under sections 238.235 and 238.410, the local sales tax law as
defined in section 32.085, sections 144.010 to 144.525 and 144.600 to
144.761, and section 238.235.
3. In the event of the sale of a new modular unit, forty percent of
the retail sale of the unit or forty percent of the manufacturer's sales
price of the unit if the manufacturer makes a sale to a consumer that is
not a retail sale, plus any carrier charge and freight charges shall be
considered the sale of a service and sixty percent shall be the retail sale
of tangible personal property. In addition to the exemptions granted under
the provisions of section 144.030, the sale of services as defined in this
section shall be specifically exempted from the provisions of sections
238.235 and 238.410, the local sales tax law as defined in section 32.085,
sections 144.010 to 144.525 and 144.600 to 144.761, and from the
computation of the tax levied, assessed, or payable under sections 238.235
and 238.410, the local sales tax law as defined in section 32.085, sections
144.010 to 144.525 and 144.600 to 144.761, and section 238.235.
4. In addition to the exemptions granted under the provisions of
section 144.030, the sale of a used manufactured home as defined in this
section shall be specifically exempted from the provisions of sections
238.235 and 238.410, the local sales tax law as defined in section 32.085,
sections 144.010 to 144.525 and 144.600 to 144.761, and from the
computation of the tax levied, assessed, or payable under sections 238.235
and 238.410, the local sales tax law as defined in section 32.085, sections
144.010 to 144.525 and 144.600 to 144.761, and section 238.235.
(L. 1994 S.B. 477, et al. § 2, A.L. 2005 H.B. 186, A.L. 2015 H.B. 111)
2005
1994
2005
144.044. 1. As used in this section, the following terms mean:
(1) "Sale of a modular unit", a transfer of a modular unit as defined
in section 700.010;
(2) "Sale of a new manufactured home", a transfer of a manufactured
home, as defined in section 700.010, which involves the delivery of the
document known as the manufacturer's statement of origin to a person other
than a manufactured home dealer, as dealer is defined in section 700.010, for
purposes of allowing such person to obtain a title to the manufactured home
from the department of revenue of this state or the appropriate agency or
officer of any other state.
2. In the event of the sale of a new manufactured home, forty percent of
the purchase price, as defined in section 700.320, shall be considered the
sale of a service and not the sale of tangible personal property. In
addition to the exemptions granted under the provisions of section 144.030,
the sale of services as defined in this section shall be specifically
exempted from the provisions of sections 238.235 and 238.410, the local sales
tax law as defined in section 32.085, sections 144.010 to 144.525 and 144.600
to 144.745, and from the computation of the tax levied, assessed or payable
under sections 238.235 and 238.410, the local sales tax law as defined in
section 32.085, sections 144.010 to 144.525 and 144.600 to 144.745, and
section 238.235.
3. In the event of the sale of a new modular unit, forty percent of the
retail sale of the unit or forty percent of the manufacturer's sales price of
the unit if the manufacturer makes a sale to a consumer that is not a retail
sale, plus any carrier charge and freight charges shall be considered the
sale of a service and sixty percent shall be the retail sale of tangible
personal property. In addition to the exemptions granted under the
provisions of section 144.030, the sale of services as defined in this
section shall be specifically exempted from the provisions of sections 238.235
and 238.410, the local sales tax law as defined in section 32.085, sections
144.010 to 144.525 and 144.600 to 144.745, and from the computation of the tax
levied, assessed, or payable under sections 238.235 and 238.410, the local
sales tax law as defined in section 32.085, sections 144.010 to 144.525 and
144.600 to 144.745, and section 238.235.
1994
144.044. 1. As used in this section, the phrase "sale of a
new manufactured home" shall be defined to be a transfer of a
manufactured home, as defined in section 700.010, RSMo, which
involves the delivery of the document known as the manufacturer's
statement of origin to a person other than a manufactured home
dealer, as dealer is defined in section 700.010, RSMo, for
purposes of allowing such person to obtain a title to the
manufactured home from the department of revenue of this state or
the appropriate agency or officer of any other state.
2. In the event of the sale of a new manufactured home,
forty percent of the purchase price, as defined in section
700.320, RSMo, shall be considered the sale of a service and not
the sale of tangible personal property. In addition to the
exemptions granted under the provisions of section 144.030, the
sale of services as defined in this section shall be specifically
exempted from the provisions of sections 238.235 and 238.410,
RSMo, the local sales tax law as defined in section 32.085, RSMo,
sections 144.010 to 144.525 and 144.600 to 144.745, and from the
computation of the tax levied, assessed or payable under sections
238.235 and 238.410, RSMo, the local sales tax law as defined in
section 32.085, RSMo, sections 144.010 to 144.525 and 144.600 to
144.745, and section 238.235, RSMo.
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