PURPOSE: This rule indicates where Missouri state sales tax regulations apply and interprets and applies section 144.610(1), RSMo.

1. (1) All rules under subdivisions (1) and (3) of section 144.020, RSMo also apply to subdivision (8) of section 144.605, RSMo.

AUTHORITY: section 144.705, RSMo 1994.* U.T. regulation 605-11 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. *Original authority: 144.705, RSMo 1959. King v. L & L Marine Service, Inc., 647 SW2d 524 (Mo. banc 1983). Use tax is a levy on the privilege of using within the taxing state, property purchased outside the state, if the property would have been taxable if purchased at home.