Missouri Revised Statutes













Chapter 144

Sales and Use Tax

←144.430

Section 144.440.1

144.450→

August 28, 2015

Purchase price of motor vehicles, trailers, boats and outboard motors to be disclosed, when--payment of tax, when--inapplicability to manufactured homes.

144.440. 1. At the time the owner of any motor vehicle, trailer,

boat, or outboard motor makes application to the director of revenue for an

official certificate of title and the registration of the same as otherwise

provided by law, he shall present to the director of revenue evidence

satisfactory to the director showing the purchase price paid by or charged

to the applicant in the acquisition of the motor vehicle, trailer, boat, or

outboard motor, or that the motor vehicle, trailer, boat, or outboard motor

is not subject to the tax herein provided and, if the motor vehicle,

trailer, boat, or outboard motor is subject to the tax herein provided, the

applicant shall pay or cause to be paid to the director of revenue the tax

provided herein.



2. In the event that the purchase price is unknown or undisclosed, or

that the evidence thereof is not satisfactory to the director of revenue,

the same shall be fixed by appraisement by the director.



3. No certificate of title shall be issued for such motor vehicle,

trailer, boat, or outboard motor unless the tax for the privilege of using

the highways or waters of this state has been paid or the vehicle, trailer,

boat, or outboard motor is registered under the provisions of subsection 4

of this section.



4. The owner of any motor vehicle, trailer, boat, or outboard motor

which is to be used exclusively for rental or lease purposes may pay the

tax due thereon required in section 144.020 at the time of registration or

in lieu thereof may pay a sales tax as provided in sections 144.010,

144.020, 144.070 and 144.440. A sales tax shall be charged and paid on the

amount charged for each rental or lease agreement while the motor vehicle,

trailer, boat, or outboard motor is domiciled in the state. If the owner

elects to pay upon each rental or lease, he shall make an affidavit to that

effect in such form as the director of revenue shall require and shall

remit the tax due at such times as the director of revenue shall require.



5. In the event that any leasing company which rents or leases motor

vehicles, trailers, boats, or outboard motors elects to collect a sales

tax, all of its lease receipts would be subject to the sales tax regardless

of whether the leasing company previously paid a sales tax when the

vehicle, trailer, boat, or outboard motor was originally purchased.



6. The provisions of this section, and the tax imposed by this

section, shall not apply to manufactured homes.



(RSMo 1939 § 11412, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p.

1865, A.L. 1947 V. II p. 431, A.L. 1951 p. 854, A.L. 1961 p. 627,

A.L. 1963 p. 195, A.L. 1975 S.B. 92, A.L. 1982 Adopted by

Initiative, Proposition C, November 2, 1982, A.L. 1985 H.B. 280,

et al. merged with S.B. 152, A.L. 2013 H.B. 184 merged with S.B.

23 merged with S.B. 99)



Effective 7-05-13 (S.B. 23)



7-05-13 (S.B. 99)



8-28-13 (H.B. 184)



CROSS REFERENCE:



Nonseverability clause, 144.008





1991



1991



144.440. 1. In addition to all other taxes now or hereafter levied and

imposed upon every person for the privilege of using the highways or

waterways of this state, there is hereby levied and imposed a tax equivalent

to four percent of the purchase price, as defined in section 144.070, which

is paid or charged on new and used motor vehicles, trailers, boats, and

outboard motors purchased or acquired for use on the highways or waters of

this state which are required to be registered under the laws of the state of

Missouri.



2. At the time the owner of any such motor vehicle, trailer, boat, or

outboard motor makes application to the director of revenue for an official

certificate of title and the registration of the same as otherwise provided

by law, he shall present to the director of revenue evidence satisfactory to

the director showing the purchase price paid by or charged to the applicant

in the acquisition of the motor vehicle, trailer, boat, or outboard motor, or

that the motor vehicle, trailer, boat, or outboard motor is not subject to

the tax herein provided and, if the motor vehicle, trailer, boat, or outboard

motor is subject to the tax herein provided, the applicant shall pay or cause

to be paid to the director of revenue the tax provided herein.



3. In the event that the purchase price is unknown or undisclosed, or

that the evidence thereof is not satisfactory to the director of revenue, the

same shall be fixed by appraisement by the director.



4. No certificate of title shall be issued for such motor vehicle,

trailer, boat, or outboard motor unless the tax for the privilege of using

the highways or waters of this state has been paid or the vehicle, trailer,

boat, or outboard motor is registered under the provisions of subsection 5 of

this section.



5. The owner of any motor vehicle, trailer, boat, or outboard motor

which is to be used exclusively for rental or lease purposes may pay the tax

due thereon required in section 144.020 at the time of registration or in

lieu thereof may pay a use tax as provided in sections 144.010, 144.020,

144.070 and 144.440. A use tax shall be charged and paid on the amount

charged for each rental or lease agreement while the motor vehicle, trailer,

boat, or outboard motor is domiciled in the state. If the owner elects to

pay upon each rental or lease, he shall make an affidavit to that effect in

such form as the director of revenue shall require and shall remit the tax due

at such times as the director of revenue shall require.



6. In the event that any leasing company which rents or leases motor

vehicles, trailers, boats, or outboard motors elects to collect a use tax,

all of its lease receipt would be subject to the use tax, regardless of

whether or not the leasing company previously paid a sales tax when the

vehicle, trailer, boat, or outboard motor was originally purchased.



7. The provisions of this section, and the tax imposed by this section,

shall not apply to manufactured homes.



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