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:

1. 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...