Section 4 Timing of the Sales Tax

• Library: Tax Law 2009

Missouri courts consistently reiterate that a sales tax is one imposed at the time of purchase. State ex rel. Transp. Mfg. & Equip. Co. v. Bates, 224 S.W.2d 996 (Mo. banc 1949). This pattern has been followed in National Fleetway, Inc. v. Director of Revenue, 614 S.W.2d 258 (Mo. 1981), and King v. Franco, 653 S.W.2d 259 (Mo. App. E.D. 1983).

The rate of tax imposed, both local and state, is the rate in effect as of the date application is made for a certificate of ownership, not the date of sale. See §...