PURPOSE: This rule indicates the effect delivery has on when and where a sale occurs and interprets and applies sections 144.605(5) and 144.615(5), RSMo.

1. (1) If a purchaser takes possession of property in another state him/herself, Missouri use tax would not apply provided similar taxes were imposed on the sale by another state equal to or in excess of the taxable rate imposed under the Missouri Use Tax Act. For the purposes of this Act, the date and place of the sale is determined by the delivery of the property into the purchaser’s possession.
2. (2) All types of sales, bailments, loans, conditional sales, installment and credit sales will make the purchaser subject to the use tax where there is an acquisition of title to, or ownership of, tangible personal property or a right gained by consideration paid or to be paid to use, consume or store the property.
3. (3) The provisions as to the time and place of conditional sales are the same as those applicable to other types of sales, except bailments. The vendor, where conditional sales transactions are involved, must report and pay the full amount of the use tax as determined by the full amount of the sales price of the property sold under the conditional sale transaction.
4. (4) Example: The Tiny Construction Company located in St. Louis, Missouri purchases a basic earthmover tractor for one hundred ninety thousand dollars ($190,000) in East