PURPOSE: This rule indicates that purchasers of over-the-road trailers are subject to the transportation sales tax of the city in which they reside and interprets and applies sections 94.560 and 144.070, RSMo (1986).

1. (1) Transportation sales taxes which are imposed on the purchase and sale of over-theroad trailers shall not be collected and remitted by the seller but shall be collected by the director of revenue at the time application is made for a certificate of title, if the address of the applicant is within a city imposing a transportation sales tax.

AUTHORITY: section 94.615, RSMo 1986. T.T. regulation 635-2 originally filed as C.S.T. regulation 560-3 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. Mass Transportation Tax 12 CSR 10-5 Wiethop Truck Sales, Inc. et al. v. James R. Spradling, 538 SW2d 585 (Mo. 1976). Provision of the City Sales Tax Act imposing on the seller the duty of collection of a city sales tax on the sale of any new or used car does not, either expressly or by plain implication, modify statute requiring the director of revenue to collect the Missouri sales tax and, thus, does not shift the burden of collecting city sales taxes on trailers from the director of revenue to sellers of trailers.