Over-the-Road Trailers (Rescinded February 28, 2006)

AUTHORITY: section 94.530, RSMo 1986. C.S.T. regulation 560-3 was originally filed Dec. 31, 1975, effective Jan. 10, 1976. Amended: Filed Sept. 8, 1976, effective Dec. 11, 1976. Rescinded: Filed Aug. 26, 2005, effective Feb. 28, 2006. Wiethop Truck Sales, Inc. v. James R. Spradling, 538 SW2d 585 (Mo. 1976). Held that the provision of the City Sales Tax Act imposing a duty of collecting city sales tax on the seller of new or used cars does not modify the statute requiring the Director of Revenue to collect Missouri sales tax and thus, the burden of collecting city sales tax on trailers does not shift from the Director of Revenue to the sellers of trailers.