§ 144.044 RSMo — New manufactured homes and modular units — partial sales tax exemption — sale of used manufactured home, exemption

1. As used in this section, the following terms mean:

(1) "Sale of a modular unit" , a transfer of a modular unit as defined in section 700.010 ;

(2) "Sale of a new manufactured home" , a transfer of a manufactured home, as defined in section 700.010 , which involves the delivery of the document known as the manufacturer's statement of origin to a person other than a manufactured home dealer, as dealer is defined in section 700.010 , for purposes of allowing such person to obtain a title to the manufactured home from the department of revenue of this state or the appropriate agency or officer of any other state;

(3) "Sale of a used manufactured home" , any subsequent sale of a manufactured home as defined in section 700.010 , which does not qualify as "new" as defined in subdivision (9) of section 700.010 .

2. In the event of the sale of a new manufactured home, forty percent of the purchase price, as defined in section 700.320 , shall be considered the sale of a service and not the sale of tangible personal property. In addition to the exemptions granted under the provisions of section 144.030 , the sale of services as defined in this section shall be specifically exempted from the provisions of sections 238.235 and 238.410 , the local sales tax law as defined in section 32.085 , sections 144.010 to 144.525 and 144.600 to 144.761 , and from the computation of the tax levied, assessed or payable under sections 238.235 and 238.410 , the local sales tax law as defined in section 32.085 , sections 144.010 to 144.525 and 144.600 to 144.761 , and section 238.235 .

3. In the event of the sale of a new modular unit, forty percent of the retail sale of the unit or forty percent of the manufacturer's sales price of the unit if the manufacturer makes a sale to a consumer that is not a retail sale, plus any carrier charge and freight charges shall be considered the sale of a service and sixty percent shall be the retail sale of tangible personal property. In addition to the exemptions granted under the provisions of section 144.030 , the sale of services as defined in this section shall be specifically exempted from the provisions of sections 238.235 and 238.410 , the local sales tax law as defined in section 32.085 , sections 144.010 to 144.525 and 144.600 to 144.761 , and from the computation of the tax levied, assessed, or payable under sections 238.235 and 238.410 , the local sales tax law as defined in section 32.085 , sections 144.010 to 144.525 and 144.600 to 144.761 , and section 238.235 .

4. In addition to the exemptions granted under the provisions of section 144.030 , the sale of a used manufactured home as defined in this section shall be specifically exempted from the provisions of sections 238.235 and 238.410 , the local sales tax law as defined in section 32.085 , sections 144.010 to 144.525 and 144.600 to 144.761 , and from the computation of the tax levied, assessed, or payable under sections 238.235 and 238.410 , the local sales tax law as defined in section 32.085 , sections 144.010 to 144.525 and 144.600 to 144.761 , and section 238.235 .