PURPOSE: This rule indicates that delivery from outside Missouri does not remove the seller’s liability for county sales tax unless the sale is made by an out-of-state vendor without an office in Missouri.

1. (1) When a Missouri seller makes a taxable sale to a Missouri purchaser and the property is to be delivered from a point outside Missouri to a point either within or beyond the limits of a taxing county, the sale is subject to the county sales tax.

   1. (A) Example. Mr. Strong is a customer of the Barbell Company, a Missouri seller located in Sun County, a local taxing jurisdiction. Mr. Strong orders merchandise from the Barbell Company for delivery at his place of business and home located outside the corporate county limits of Sun County. Barbell Company orders the merchandise for Mr. Strong from a manufacturing company located outside Missouri. The manufacturing company ships the merchandise by common carrier directly to Mr. Strong’s place of business. Barbell Company is subject to Sun County’s county sales tax on the merchandise sold to Mr. Strong.
   2. (B) Example. Mr. Mudd, a Missouri purchaser, lives outside the corporate county limits of Sun County. He places an order with Mr. Kleen, a salesman for the Dazzle Company, a vendor located outside of Missouri. Mr. Kleen works from his office in his home in Sun County. The Dazzle Company does not have any other office or property in Missouri. The Dazzle Company fills the order from its warehouse located outside Missouri and ships the merchandise directly to Mr. Mudd’s home. The Dazzle Company is subject to Sun County’s sales tax on the merchandise sold to Mr. Mudd.
   3. (C) Example. Ms. Stone, a Missouri purchaser located in Sun County, has a mailorder catalog from Rock Company, a vendor located outside Missouri with no office, property or salesmen in Missouri. Ms. Stone sends an order in the mail to Rock Company for merchandise to be delivered to her place of business by common carrier. Ms. Stone is subject to the Missouri use tax if the merchandise is for storage, use or consumption. The sale is not subject to county sales tax.
   4. (D) Example. Mr. LeBeau, a Missouri purchaser, located in Sun County, contacts Mr. Dudly, a salesman for the Kam Company, a vendor located outside Missouri without an office in the state of Missouri. Mr. Dudly calls on Mr. LeBeau at Mr. LeBeau’s place of business. Mr. Dudly takes the order for merchandise and returns to his out-ofstate location from which the merchandise is then shipped to Mr. LeBeau’s place of business. The Kam Company is not subject to Sun County’s sales tax on the merchandise sold to Mr. LeBeau because the Kam Company has no place of business within Sun County.

AUTHORITY: sections 67.515 and 67.706, RSMo 1986. Original rule filed Sept. 7, 1984, effective Jan. 12, 1985.