Section 18 Transactions Occurring in Taxable Years Beginning After December 31, 1988, Involving Sales of Tangible Personal Property

• Library: Tax Law 2009

While Wolff Shoe Co. v. Director of Revenue, 762 S.W.2d 29 (Mo. banc 1988), was pending, see §8.17, supra, the legislature repealed the portion of § 144.010.1(7), RSMo, that related to single-factor apportionment and amended § 143.451.2, RSMo, by adding a new subdivision (3):

(3) For the purposes of this section, a transaction involving the sale of tangible property is:

(a) “Wholly in this state” 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” if the seller’s shipping point is in this state and the purchaser’s destination point is outside this state, or the seller’s shipping point is outside this state and the purchaser’s destination point is in this state;

(c) Not “wholly in this state” or not “partly within this state and partly without this state” only if both the seller’s shipping point and the purchaser’s destination point are outside this state;

(d) This subdivision shall not apply and subdivision (2) of subsection 2 of this section shall apply to transactions in which tangible property was moved from within this state to another state prior to shipment to the purchaser or in which both the...