St. Louis, Illinois from the Big Tractor Com- Title Passes pany. Big Tractor Company delivers the trac- (Rescinded January 12, 1987) tor to St. Louis, Missouri. Big Tractor Company is to be registered with the Missouri Department of Revenue and is to collect and remit Missouri use tax in the amount of five 12 CSR 10-4.030 Delivery Charges thousand seven hundred dollars ($5700). (Rescinded May 9, 1994) AUTHORITY: section 144.705, RSMo (1994).* U.T. regulation 605-4 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. *Original authority 1959.

Director of Revenue v. Superior Aircraft Leasing Co., Inc., No. 68857 (Mo. banc 7/14/87). The Missouri Supreme Court overruled the line of cases applying the old taxable moment doctrine in L & L Marine Service and Management Services and adopted the four-part test of Complete Auto Transit, 430 U.S. 274, 97 S. Ct. 1076 (1977). The state’s right to tax interstate commerce is limited, however, and no state tax may be sustained unless the tax: 1) has a substantial nexus with the state; 2) is fairly apportioned; 3) does not discriminate against interstate commerce; and 4) is fairly related to the services provided by the state. Here, even though the plane was hangared and repairs, if needed, were made in Dayton, Ohio, there were contacts with Missouri sufficient to create a substantial nexus. The taxpayer could use Missouri courts to enforce resolutions arising from its board meetings. The court concluded also that the use tax imposed was also fairly apportioned. Missouri statutes allow credits for taxes paid to another state; however, Superior Aircraft had not paid sales or use tax to any other state and even if it had done so Missouri has a system of tax credit for taxes paid in other states. Finally, the court concluded that there was no discrimination since interstate and intrastate commerce are equally burdened. Therefore, under the test prescribed in Complete Auto Transit, the court held that the imposition of Missouri use tax was permissible under the Commerce Clause of the United States Constitution.