Motor Vehicle and Trail-er Defined

(Rescinded February 28, 2011) AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 89 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 070-1 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Rescinded: Filed Aug. 30, 2010, effective Feb. 28, 2011. Lake & Trail Sports Center v. Director of Revenue, 631 SW2d 339 (Mo. banc 1982). “Dirt bikes” which are in all respects motorcycles, except for lack of lights, were motor vehicles primarily designed for use on highways and thus seller was not required to remit sales tax on sales of dirt bikes.