PURPOSE: This rule specifies the applicability of the county sales tax when a seller has more than one (1) place of business and when the seller does not have a recognizable physical facility from which s/he is operating the business. 12 CSR 10-11
- (1) If a seller has more than one (1) place of business in Missouri which participates in a sale, the local tax of the location where the initial order was taken shall apply. For the purposes of this rule, place of business shall include, but not be limited to, sales offices, administrative offices, catalog stores, retail stores, warehouses and factories. Where the seller has no recognizable physical facility, the place of business of the seller shall be where the purchaser actually obtains possession.
- (2) Example. The Story Company has a sales office in Tall County and a combination sales office and warehouse in Short County. Both Tall County and Short County have a county sales tax. The Story Company takes an order at its Tall County location from a customer located in Long County which also has a county sales tax. The Story Company ships the order from its warehouse in Short County to the customer in Long County. Tall County’s county sales tax would apply as the initial order was taken in Tall County.
AUTHORITY: sections 67.515 and 67.706, RSMo 1986. Original rule filed Sept. 7, 1984, effective Jan. 12, 1985.