Mo. Code Regs. Ann. tit. 12, § 10-5.595
Mobile Homes
Effective Jan 10, 1976section 94.615, RSMo 1986. T.T. regulation 635-3 originally filed as C.S.T. regulation 560-2 Oct. 28, 1975, effective Nov. 7, 1975. Made applicable by statute and T.T. regulation 615-1, last filed Dec. 31, 1975, effective Jan. 10, 1976Director of Revenue
PURPOSE: This rule indicates sellers of mobile homes are subject to tax.
- (1) Sellers will be subject to both state and local sales tax on the sales of mobile homes.
AUTHORITY: section 94.615, RSMo 1986. T.T. regulation 635-3 originally filed as C.S.T. regulation 560-2 Oct. 28, 1975, effective Nov. 7, 1975. Made applicable by statute and T.T. regulation 615-1, last filed Dec. 31, 1975, effective Jan. 10, 1976.