Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-4.015
Sale Consummation
(Rescinded March 30, 2024)
AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 605-3 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Rescinded: Filed July 27, 2023, effective March 30, 2024.
Director of Revenue v. Superior Aircraft Leasing Co., Inc., No.
68857 (Mo. banc 7/14/87). The Missouri Supreme Court overruled the line of cases applying the old taxable moment doctrine in L & L Marine Service and Management Services and adopted the four-part test of Complete Auto Transit, 430 U.S. 274, 97 S. Ct.
1076 (1977).
The state’s right to tax interstate commerce is limited, however, and no state tax may be sustained unless the tax: 1) has a substantial nexus with the state; 2) is fairly apportioned; 3) does not discriminate against interstate commerce; and 4) is fairly related to the services provided by the state.
Here, even though the plane was hangared and repairs, if needed, were made in Dayton, Ohio, there were contacts with Missouri sufficient to create a substantial nexus. The taxpayer could use Missouri courts to enforce resolutions arising from its board meetings. The court concluded also that the use tax imposed was also fairly apportioned. Missouri statutes allow credits for taxes paid to another state; however, Superior Aircraft had not paid sales or use tax to any other state and even if it had done so Missouri has a system of tax credit for taxes paid in other states.
Finally, the court concluded that there was no discrimination since interstate and intra-state commerce are equally burdened.
Amendment history
AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 605-3 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Rescinded: Filed July 27, 2023, effective March 30, 2024. Director of Revenue v. Superior Aircraft Leasing Co., Inc., No. 68857 (Mo. banc 7/14/87). The Missouri Supreme Court overruled the line of cases applying the old taxable moment doctrine in L & L Marine Service and Management Services and adopted the four-part test of Complete Auto Transit, 430 U.S. 2
Source: view the official PDF
In this chapter (40 sections)
- 12 CSR 10-4.005 · Purchaser Includes
- 12 CSR 10-4.010 · Purchaser’s Responsibilities
- 12 CSR 10-4.015 · Sale Consummation
- 12 CSR 10-4.020 · Delivery
- 12 CSR 10-4.025 · Guideline for When Title Passes
- 12 CSR 10-4.030 · Delivery Charges
- 12 CSR 10-4.035 · Consideration Other Than Money
- 12 CSR 10-4.040 · Delivery Expenses to Purchaser
- 12 CSR 10-4.045 · Cancelled Sales
- 12 CSR 10-4.050 · Cost of Doing Business
- 12 CSR 10-4.055 · Regulations Under Section 144.020, RSMo
- 12 CSR 10-4.060 · Vendor Includes
- 12 CSR 10-4.070 · Use Tax License Necessary
- 12 CSR 10-4.075 · Sales to Contractors
- 12 CSR 10-4.080 · Sales to National Banks and Other Financial…
- 12 CSR 10-4.085 · Liability of Out-of-State Vendors
- 12 CSR 10-4.090 · Regulations Under Subdivisions (2) and (3) of…
- 12 CSR 10-4.095 · Motor Vehicle Purchased
- 12 CSR 10-4.100 · Tax Paid to Another State
- 12 CSR 10-4.105 · Resale
- 12 CSR 10-4.110 · Personal Effects
- 12 CSR 10-4.115 · Documentation Required
- 12 CSR 10-4.120 · Presumption
- 12 CSR 10-4.125 · Gross Sales Reporting Method
- 12 CSR 10-4.127 · Vendors Use Tax vs. Consumers Use Tax
- 12 CSR 10-4.130 · Separately Stating
- 12 CSR 10-4.135 · Vendor to File Collection Suit
- 12 CSR 10-4.140 · Exemption Certificates
- 12 CSR 10-4.145 · Audit, No Credit
- 12 CSR 10-4.150 · Limitation on Assessment
- 12 CSR 10-4.155 · Vendor’s Responsibility
- 12 CSR 10-4.160 · Effect of Saturday, Sunday or Holiday on Payment Due
- 12 CSR 10-4.165 · Bad Debts Credit
- 12 CSR 10-4.170 · Aggregate Amount Defined
- 12 CSR 10-4.175 · Amended Returns
- 12 CSR 10-4.180 · Filing Final Return
- 12 CSR 10-4.185 · Filing Returns When No Liability Exists
- 12 CSR 10-4.190 · Payment of Tax
- 12 CSR 10-4.200 · Filing of Returns and Payment of Tax
- 12 CSR 10-4.205 · Jeopardy Assessment