When County Tax Applies (Rescinded May 30, 2000)

AUTHORITY: sections 67.515 and 67.706, RSMo (1986). Original rule filed Sept. 7, 1984, effective Jan. 12, 1985. Rescinded: Filed Nov. 2, 1999, effective May 30, 2000. In Fabick and Company v. Schaffner, 492 SW2d 737 (1973) the court held that because the taxpayer had a “place of business” within the city limits all sales were subject to local tax including equipment delivered from seller’s place of business in Jefferson City to a customer outside the city; deliveries from a point outside the city to another point outside the city but within the state, and sales delivered from outside the state to a customer inside the state either within or without Jefferson City.