PURPOSE: This rule indicates the date of delivery of layaways is controlling in determining applicability of city sales tax.

1. (1) When a person purchases tangible personal property to be held under a layaway plan and the property is held by the seller until complete payment is received, the seller of the property is subject to city sales tax if the date of delivery is after the effective date of a city sales tax.

AUTHORITY: section 94.530, RSMo 1986. C.S.T. regulation 510-1A originally filed Dec. 31, 1975, effective Jan. 10, 1976.