PURPOSE: This rule indicates the date of delivery of layaways is controlling in determining applicability of transportation sales tax and interprets and applies section 94.615, RSMo (1986).

1. (1) When a person purchases tangible personal property to be held under a layaway plan and the property is held by the seller 12 CSR 10-5

until complete payment is received, the seller of the property is subject to transportation sales tax if the date of delivery is after the effective date of a transportation sales tax.

AUTHORITY: section 94.615, RSMo 1986. T.T. regulation 605-2 filed as C.S.T. regulation 510-1A Dec. 31, 1975, effective Jan. 10, 1976. Made applicable by statute and T.T. regulation 615-1 last filed Dec. 31, 1975, effective Jan. 10, 1976.