Section 17 Transactions Occurring After December 31, 1979, Involving Sales of Tangible Personal Property
Library | Tax Law 2009 |
In 1979, partly in response to International Travel Advisors, Inc. v. State Tax Commission, 567 S.W.2d 650 (Mo. banc 1978), the legislature amended § 144.010.1(7), RSMo, by adding the following provision:
For the purposes of taxation under chapter 143, RSMo, a transaction involving the sale of tangible property is:
(a) “Wholly in this state” and not “in commerce” if both the seller’s shipping point and the purchaser’s destination point are in this state;
(b) “Partly within this state and partly without this state” and “in commerce” if:
- the seller’s shipping point is in this state and the purchaser’s destination point is outside this state, or
(ii) the seller’s shipping point is outside this state and the purchaser’s destination...
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- Section 1 Domestic Corporations
- Section 2 Jurisdiction to Tax Foreign Corporations
- Section 3 Eligibility for Allocation and Apportionment of Income
- Section 4 Introduction
- Section 5 Consolidated Returns
- Section 6 Use of a Nonstandard Apportionment Formula
- Section 7 Single-Factor Formula
- Section 8 Transactions Occurring Before January 1, 1980, and Transactions After December 31, 1979, Not Involving Sales of Tangible Personal Property
- Section 9 Summary: Circumstances Requiring or Permitting Apportionment
- Section 15 Entitlement to Apportionment of Income vs. Application of the Apportionment Formula
- Section 16 Double Taxation
- Section 17 Transactions Occurring After December 31, 1979, Involving Sales of Tangible Personal Property
- Section 18 Transactions Occurring in Taxable Years Beginning After December 31, 1988, Involving Sales of Tangible Personal Property
- Section 19 Allocation of Income
- Section 20 Eligibility for Allocation and Apportionment of Income
- Section 21 Business/Nonbusiness Income Distinction
- Section 22 Classification of Particular Items of Income
- Section 23 Introduction
- Section 24 Property Factor
- Section 25 Numerator of the Property Factor
- Section 26 Valuation
- Section 27 Payroll Factor
- Section 28 Sales Factor
- Section 29 Multiple Businesses of a Single Taxpayer
- Section 30 Consistency and Uniformity in Reporting
- Section 31 Other Methods of Allocation and Apportionment
- Section 32 Affiliated Groups of Corporations Doing an Interstate Business
- Section 33 Division of Deductions
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