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Section: 144.0044 New manufactured homes and modular units--partial sales tax exemption--sale of used manufactured home, exemption. RSMO 144.044


Published: 2015

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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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