PURPOSE: This rule clarifies the use tax law as it applies to purchases of aircraft.

1. (1) Any business, interstate or intrastate, that is not a common carrier, which makes an outof-state purchase of an airplane to be stored, consumed or used in Missouri is liable for Missouri use tax on the purchase price of the airplane, pursuant to Director of Revenue v. Superior Aircraft Leasing Company, Inc., 734 SW2d 504 (1987) and Complete Auto Transit
2. v. Brady, 430 U.S. 274, 97 S. Ct. 1076, 51
3. L. Ed. 2nd 326 (1977). A credit will be given for any sales or use tax paid to another state which is less than or equal to the Missouri sales/use tax liability. If this out-of-state tax is less than the use tax which would be due Missouri, Missouri imposes a tax equal to the difference.

AUTHORITY: section 144.610, RSMo 1994.* Original rule filed June 14, 1988, effective Oct. 27, 1988. *Original authority: 144.610, RSMo 1959, amended 1961.