Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.158
Sale on Installed Basis
(Rescinded October 30, 2002)
AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 17 Jan. 22, 1973, effective Feb. 1, 1973. S.T.
regulation 010-74 was last filed Oct. 28, 1975, effective Nov. 7, 1975.
Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan.
1, 1981. Rescinded: Filed April 1, 2002, effective Oct. 30, 2002.
In Kurtz Concrete, Inc. v. Spradling, 560 SW2d 858 (Mo. banc
1978) the court held while title ordinarily will not pass until property is delivered to buyer or reaches agreed place but title will pass notwithstanding that seller is to make delivery if such is the intention of the parties, the intention of the parties to control.
Amendment history
AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 17 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 010-74 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Rescinded: Filed April 1, 2002, effective Oct. 30, 2002. In Kurtz Concrete, Inc. v. Spradling, 560 SW2d 858 (Mo. banc 1978) the court held while title ordinarily will not pass until property is delivered to buyer or reach
Source: view the official PDF
In this chapter (40 sections)
- 12 CSR 10-3.120 · Food Stamps and W.I.C. (Women, Infants and Children)…
- 12 CSR 10-3.122 · Consideration Other Than Money, Except for Trade-Ins
- 12 CSR 10-3.124 · Coins and Bullion
- 12 CSR 10-3.126 · Federal Manufacturer’s Excise Tax
- 12 CSR 10-3.128 · Salvage Companies
- 12 CSR 10-3.130 · Assignments and Bankruptcies
- 12 CSR 10-3.131 · Change of State Sales Tax Rate
- 12 CSR 10-3.132 · Purchaser Includes
- 12 CSR 10-3.134 · Purchaser’s Responsibilities
- 12 CSR 10-3.136 · Consideration Other Than Money
- 12 CSR 10-3.138 · Consideration Less Than Fair Market Value
- 12 CSR 10-3.140 · Interdepartmental Transfers
- 12 CSR 10-3.142 · Trading Stamps
- 12 CSR 10-3.144 · Redemption of Coupons
- 12 CSR 10-3.146 · Core Deposits
- 12 CSR 10-3.148 · When a Sale Consummates
- 12 CSR 10-3.150 · Guidelines on When Title Passes
- 12 CSR 10-3.152 · Physicians and Dentists
- 12 CSR 10-3.154 · Optometrists, Ophthalmologists and Opticians
- 12 CSR 10-3.156 · Dental Laboratories
- 12 CSR 10-3.158 · Sale on Installed Basis
- 12 CSR 10-3.160 · Funeral Receipts
- 12 CSR 10-3.162 · Pawnbrokers
- 12 CSR 10-3.164 · Installment Sales and Repossessions
- 12 CSR 10-3.166 · Seller of Boats
- 12 CSR 10-3.167 · Sales of Food and Beverages to and by Public Carriers
- 12 CSR 10-3.168 · Documentation Required
- 12 CSR 10-3.170 · Computer Printouts
- 12 CSR 10-3.172 · Advertising Signs
- 12 CSR 10-3.174 · Stolen or Destroyed Property
- 12 CSR 10-3.176 · Fees Paid in or to Places of Amusement, Entertainment…
- 12 CSR 10-3.178 · Dues Are Not Admissions
- 12 CSR 10-3.179 · Separate Taxable Trans-actions Involving the Same…
- 12 CSR 10-3.182 · Excursions
- 12 CSR 10-3.184 · Electricity, Water and Gas
- 12 CSR 10-3.186 · Water Haulers
- 12 CSR 10-3.188 · Telephone Service
- 12 CSR 10-3.192 · Seller’s Responsibilities
- 12 CSR 10-3.194 · Multistate Statutes
- 12 CSR 10-3.196 · Nonreturnable Containers