Section 1 Introduction

• Library: Tax Law 2009

This chapter concerns the transfer of ownership of motor vehicles and certain watercraft with its attendant taxes and fees. Statutory exemptions to both taxes and fees, as well as penalties for failure to pay, are also addressed.

All references in the text to “motor vehicles” also apply to trailers, boats, and outboard motors, unless otherwise noted. Manufactured homes, as defined in Chapter 700, RSMo, and all-terrain vehicles, as defined in § 301.010(1), RSMo Supp. 2007, are discussed separately and in the context of this chapter are not referred to as motor vehicles.

Definitions of specific items are...