Section 9 City and County Tax

• Library: Tax Law 2009

City and county sales and transportation taxes are also due from the purchaser on a newly acquired motor vehicle or trailer. These taxes are based on the rate affecting the city or county of the purchaser’s residence, not the place of the sale. These taxes are paid to MoDOR at the time of titling or registration. For additional details concerning the payment of local taxes, see Chapters 66, 67, 92, and 94, RSMo, and Wiethop Truck Sales, Inc. v. Spradling, 538 S.W.2d 585 (Mo. 1976). Also, see generally Chapter 17 of this deskbook. Section 144.440, RSMo 2000, while imposing a use tax on motor vehicles, is located in Chapter 144, RSMo, between §§ 144.010–144.510, RSMo 2000 and Supp. 2007, the portion specifically designated “sales tax,” and not in the compensating use tax portions at §§ 144.600 et seq., RSMo 2000 and Supp. 2007. This does not prevent § 144.440 from being a compensating use tax, one that is not imposed on the article itself but is imposed instead on the privilege of using the article; it is a highway use tax.

The...