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 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.