Missouri Revised Statutes

Mo. Rev. Stat. § 144.069 (2026)

Sales of motor vehicles, trailers, boats and outboard motors imposed at address of owner

✓ current as of May 2026

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144.069. Sales of motor vehicles, trailers, boats and outboard motors imposed at address of owner — some leases deemed imposed at address of lessee. — All sales taxes associated with the titling of motor vehicles, trailers, boats and outboard motors under the laws of Missouri shall be imposed at the rate in effect at the location of the address of the owner thereof, and all sales taxes associated with the titling of vehicles under leases of over sixty-day duration of motor vehicles, trailers, boats and outboard motors shall be imposed at the rate in effect, unless the vehicle, trailer, boat or motor has been registered and sales taxes have been paid prior to the consummation of the lease agreement at the location of the address of the lessee thereof on the date the lease is consummated, and all applicable sales taxes levied by any political subdivision shall be collected and remitted on such sales from the purchaser or lessee by the state department of revenue on that basis.

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(L. 1986 H.B. 1367 & 1573 § 1, A.L. 1996 H.B. 1223, A.L. 2013 H.B. 184 merged with S.B. 23 merged with S.B. 99)

Effective 7-05-13 (S.B. 23); 7-05-13 (S.B. 99); 8-28-13 (H.B. 184)

CROSS REFERENCE:

Nonseverability clause, 144.008

(2012) Section does not authorize a county to impose a sales tax on a boat, outboard motor, and trailer that a Missouri resident purchased out of state and transported to Missouri. Street v. Director of Revenue, 361 S.W.3d 355 (Mo.banc).

Notes of Decisions

Cited in 4 cases, 1989–2012 · leading case: Street v. Dir. of Revenue, 361 S.W.3d 355 (Mo. 2012).

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Street v. Dir. of Revenue, 361 S.W.3d 355 (Mo. 2012). · cites it 20× “Section 144.069, RSMo 2000, further provides that the sale of motor vehicles is deemed to occur at the address of the *359 owner.”

McRoberts v. Transouth Fin. (In Re Bell), 194 B.R. 192 (Bankr. S.D. Ill. 1996). “Mo.Rev.Stat. § 144.069 (1995). 3 . Although debtor Bell’s plan was confirmed without objection by the trustee, the Court finds that the trustee's lien avoidance complaint — filed prior to confirmation — provided sufficient notice to creditor Transouth Financial that the trustee…”

United States Ex Rel. Cheyenne River Sioux Tribe v. South Dakota, 105 F.3d 1552 (8th Cir. 1997). · cites it 2× “Mo. Rev. Stat. §§ 144.069 , 144.070. 21 § 422.”

Beck v. McNeill, 782 S.W.2d 650 (Mo. Ct. App. 1989). · cites it 3× “That section provides: There is hereby specifically exempted from the provisions ... from the computation of the tax levied .”

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