Mo. Code Regs. Ann. tit. 12, § 10-5.005
Date of Delivery Determines Applicability
Effective Jan 10, 1976section 94.530, RSMo 1986. C.S.T. regulation 510-1 originally filed Oct. 8, 1975, effective Nov. 7, 1975. Refiled Dec. 31, 1975, effective Jan. 10, 1976Director of Revenue
PURPOSE: This rule indicates the delivery date is controlling in determining applicability of city sales tax.
- (1) In determining whether a sale is subject to a recently enacted city sales tax, the date of delivery is the determining factor. If the tangible personal property sold is delivered after the effective date of the tax, it is subject to the city sales tax even though the contract, purchase order or sales slip may have been executed prior to the effective date of the city sales tax.
AUTHORITY: section 94.530, RSMo 1986. C.S.T. regulation 510-1 originally filed Oct. 8, 1975, effective Nov. 7, 1975. Refiled Dec. 31, 1975, effective Jan. 10, 1976.