PURPOSE: This rule interprets and applies section 144.620, RSMo and there is a presumption that items sold by out-of-state vendors which are brought into Missouri are for storage, use or consumption.

1. (1) When any out-of-state vendors sell tangible personal property for delivery to this state, the property is presumed brought into Missouri for the purpose of storage, use or consumption and the receipts from all such sales are subject to the use tax. When out-ofstate vendors sell tangible personal property for delivery to this state which will be stored and which will later be resold, the vendors are not subject to the use tax on the receipts from such sales when the purchaser furnishes a resale exemption certificate.

AUTHORITY: section 144.705, RSMo (1994).* U.T. regulation 620-1 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976.

*Original authority 1959.