PURPOSE: This rule specifies that sellers engaged in selling motor vehicles are not liable for and should not collect the tax.

1. (1) Sellers engaged in selling motor vehicles should not collect the state sales tax since the purchaser of the property is required by law to remit state sales tax to the Bureau of Motor Vehicle Registration, Missouri Department of Revenue, at the time the property is titled and registered or show sufficient evidence that state sales tax is not due. The same holds true for county sales tax in that the tax is payable at the time of titling, provided the purchaser’s address is within the county boundaries of a county imposing a county sales tax.

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