PURPOSE: This rule indicates when personal effects which are brought into Missouri are not subject to the Missouri use tax and interprets and applies section 144.615(7), RSMo.

1. (1) Property, brought into Missouri by a bona fide resident of another state for use, storage or consumption, which is classified as personal effects, is not subject to the use tax. Examples of personal and household effects include, but are not limited to, personal clothing and jewelry, appliances and furniture. Examples of farm machinery which may be classified as personal effects include, but are not limited to, tractors, combines and balers.
2. (2) The property when purchased must have been intended for use, storage or consumption outside Missouri. Initial use of the property must be outside this state. If the property is brought into this state for use, storage or consumption by a nonresident of Missouri who intends to remain in this state on a temporary basis, it is not subject to the Missouri use tax.
3. (3) Example: Bob, an out-of-state resident, becomes a resident of Missouri and moves his household goods and furniture into this state. Bob is not subject to the Missouri use tax regardless of whether or not sales or use tax was paid at the time he purchased his household goods.

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

*Original authority: 144.705, RSMo 1959.