12 CSR 10-3.030
Construction Aggregate (Rescinded March 30, 2001)
AUTHORITY: section 144.270, RSMo 1994. This rule was previously
filed as rule no. 18 Jan. 22, 1973, effective Feb. 1, 1973. S.T.
regulation 010-11 was last filed Dec. 31, 1975, effective Jan. 10,
1976. Refiled March 30, 1976. Rescinded: Filed Sept. 27, 2000,
effective March 30, 2001.
In Marsh v. Spradling, 537 SW2d 402 (Mo. banc 1976), where the
installation of the cabinets was an integral part of the contract
for sale, the cabinets installed by the contractor became part of
the real estate under the doctrine of fixtures. The time of transfer
of title was upon transfer of the real estate and no transfer of
tangible personal property subject to the sales tax law occurred.