Delivery, Freight and Transportation Charges—Sales Tax (Rescinded September 30, 2001)

AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 010-29 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Amended: Filed Sept. 7, 1984, effective Jan. 12, 1985. Rescinded and readopted: Filed Oct. 1, 1993, effective May 9, 1994. Rescinded: Filed March 28, 2001, effective Sept. 30, 2001. Kurtz Concrete, Inc. v. James R. Spradling, 560 SW2d 858 (Mo. banc 1978). The court held while title ordinarily will not pass until property is delivered to buyer or reaches agreed place but title will pass notwithstanding that seller is to make delivery if such is the intention of the parties, the intention of the parties to control.