Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.233
Export Sales
(Rescinded October 30, 2002)
AUTHORITY: section 144.270, RSMo 1994. Original rule filed Sept.
7, 1984, effective Jan. 12, 1985. Rescinded: Filed April 1, 2002, effective Oct. 30, 2002.
Kaiser Aluminum & Chemical Sales v. Director of Revenue, Case No. RS-82-0303 (A.H.C. 10/28/83). The issue in this case was whether or not certain bricks shipped from a Missouri plant were subject to Missouri sales tax. It was necessary for the commission to determine where the sale took place. When no specific provision for the passage of title is contained in the agreement between the parties, the commission must look to other evidence such as industry practice, passage of risk of loss, party paying transportation costs and method and time of payment. The commission cited Kurtz Concrete, Inc. v. Spradling, 560 SW2d 858 (Mo. banc 1978) and Frontier Bag, Inc. v. Director of Revenue, Case No. R-80-0073 (A.H.C. 11/12/81). Finding that the goods were shipped F.O.B. from Mexico, Missouri, the commission held that petitioner manifested an intent to have title pass to the buyer at the time and place of shipment. The commissioner looked to section 400.2-401(2)(a), RSMo (1978) (Uniform Commercial
Code) in reaching this conclusion. Therefore, the sale did take place in Missouri and tax was applicable.
Amendment history
AUTHORITY: section 144.270, RSMo 1994. Original rule filed Sept. 7, 1984, effective Jan. 12, 1985. Rescinded: Filed April 1, 2002, effective Oct. 30, 2002. Kaiser Aluminum & Chemical Sales v. Director of Revenue, Case No. RS-82-0303 (A.H.C. 10/28/83). The issue in this case was whether or not certain bricks shipped from a Missouri plant were subject to Missouri sales tax. It was necessary for the commission to determine where the sale took place. When no specific provision for the passage of tit
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In this chapter (40 sections)
- 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
- 12 CSR 10-3.198 · Returnable Containers
- 12 CSR 10-3.200 · Wrapping Materials
- 12 CSR 10-3.202 · Pallets
- 12 CSR 10-3.204 · Paper Towels, Sales Slips
- 12 CSR 10-3.206 · Bottle Caps and Crowns
- 12 CSR 10-3.208 · Crates and Cartons
- 12 CSR 10-3.212 · Rooms, Meals and Drinks
- 12 CSR 10-3.214 · Complimentary Rooms, Meals and Drinks
- 12 CSR 10-3.218 · Students
- 12 CSR 10-3.220 · Sales of Accommodations to Exempt Organizations
- 12 CSR 10-3.222 · Transportation Fares
- 12 CSR 10-3.224 · Effective Date of Option
- 12 CSR 10-3.226 · Lease or Rental
- 12 CSR 10-3.228 · Lessors-Renters Include
- 12 CSR 10-3.230 · Repair Parts for Leased or Rented Equipment
- 12 CSR 10-3.232 · Maintenance Charges for Leased or Rented Equipment
- 12 CSR 10-3.233 · Export Sales
- 12 CSR 10-3.234 · Permit Required
- 12 CSR 10-3.236 · Domicile of Motor Vehicles
- 12 CSR 10-3.238 · Leasing Motor Vehicles for Release
- 12 CSR 10-3.240 · Meal Tickets
- 12 CSR 10-3.242 · Gross Sales Reporting Method
- 12 CSR 10-3.244 · Trade-Ins
- 12 CSR 10-3.245 · Exempt Federal, State Agency or Missouri Political…
- 12 CSR 10-3.246 · General Examples
- 12 CSR 10-3.247 · Information Required to be Filed by a Federal, State…
- 12 CSR 10-3.248 · Sales to the United States Government
- 12 CSR 10-3.249 · Sales to Foreign Diplomats
- 12 CSR 10-3.250 · Sales to Missouri
- 12 CSR 10-3.252 · Hunting and Fishing Licenses
- 12 CSR 10-3.254 · Sales to Missouri Political Subdivisions
- 12 CSR 10-3.256 · Sales Other Than Missouri or its Political…
- 12 CSR 10-3.258 · Petty Cash Funds
- 12 CSR 10-3.260 · Nonappropriated Activities of Military Services
- 12 CSR 10-3.262 · Government Suppliers and Contractors
- 12 CSR 10-3.264 · Repossessed Tangible Personal Property