PURPOSE: This rule provides that sellers engaged in selling motor vehicles are not liable for and should not collect the tax and interprets and applies section 94.635, RSMo (1986).

1. (1) Sellers engaged in selling motor vehicles should not collect the state sales tax since the purchaser of the property is required by law to remit state sales tax to the Bureau of Motor Vehicle Registration, Missouri Department of Revenue, at the time the property is titled and registered or show sufficient evidence that state sales tax is not due. The same holds true for transportation sales tax in that the tax is payable at the time of titling, provided the purchaser’s address is within the limits of a local taxing jurisdiction imposing a transportation sales tax.

AUTHORITY: section 94.615, RSMo 1986. T.T. regulation 635-1 filed as C.S.T. regulation 560-1 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.