Section 24 Trailers and Manufactured Homes

• Library: Tax Law 2009

Section 301.010(59), RSMo Supp. 2007, contains a definition of “[t]railer,” which specifically excludes manufactured homes as defined in § 700.010(5), RSMo 2000 (now § 700.010(6), see S.B. 788, 94^th Gen. Assembly, 2^nd Reg. Sess. (Mo. 2008)). A mobile home or manufactured home, by virtue of specific language in § 144.011, RSMo 2000, may not be taxable as a “sale at retail” in certain circumstances, namely:

• the transfer and delivery of the manufacturer’s statement of origin to a person other than a...