PURPOSE: This rule prescribes that a motor vehicle purchase is not subject to the Missouri compensating use tax law and interprets and applies section 144.615(1), RSMo.

1. (1) A motor vehicle purchased out of the state of Missouri and brought into Missouri is subject to Missouri’s motor vehicle use tax laws and not the compensating use tax law as imposed under sections 144.600–144.745, RSMo. Any questions regarding this should be directed to the Motor Vehicle Bureau, P.O. Box 100, Jefferson City, MO 65102.

AUTHORITY: section 144.705 RSMo 1994.* U.T. regulation 615-4 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. *Original authority: 144.705, RSMo 1959.