Missouri Revised Statutes

Mo. Rev. Stat. § 144.440 (2026)

Purchase price of motor vehicles, trailers, boats and outboard motors to be disclosed, when

✓ current as of May 2026

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144.440. Purchase price of motor vehicles, trailers, boats and outboard motors to be disclosed, when — payment of tax, when — inapplicability to manufactured homes. — 1. At the time the owner of any motor vehicle, trailer, boat, or outboard motor makes application to the director of revenue for an official certificate of title and the registration of the same as otherwise provided by law, he shall present to the director of revenue evidence satisfactory to the director showing the purchase price paid by or charged to the applicant in the acquisition of the motor vehicle, trailer, boat, or outboard motor, or that the motor vehicle, trailer, boat, or outboard motor is not subject to the tax herein provided and, if the motor vehicle, trailer, boat, or outboard motor is subject to the tax herein provided, the applicant shall pay or cause to be paid to the director of revenue the tax provided herein.

2. In the event that the purchase price is unknown or undisclosed, or that the evidence thereof is not satisfactory to the director of revenue, the same shall be fixed by appraisement by the director.

3. No certificate of title shall be issued for such motor vehicle, trailer, boat, or outboard motor unless the tax for the privilege of using the highways or waters of this state has been paid or the vehicle, trailer, boat, or outboard motor is registered under the provisions of subsection 4 of this section.

4. The owner of any motor vehicle, trailer, boat, or outboard motor which is to be used exclusively for rental or lease purposes may pay the tax due thereon required in section 144.020 at the time of registration or in lieu thereof may pay a sales tax as provided in sections 144.010, 144.020, 144.070 and 144.440. A sales tax shall be charged and paid on the amount charged for each rental or lease agreement while the motor vehicle, trailer, boat, or outboard motor is domiciled in the state. If the owner elects to pay upon each rental or lease, he shall make an affidavit to that effect in such form as the director of revenue shall require and shall remit the tax due at such times as the director of revenue shall require.

5. In the event that any leasing company which rents or leases motor vehicles, trailers, boats, or outboard motors elects to collect a sales tax, all of its lease receipts would be subject to the sales tax regardless of whether the leasing company previously paid a sales tax when the vehicle, trailer, boat, or outboard motor was originally purchased.

6. The provisions of this section, and the tax imposed by this section, shall not apply to manufactured homes.

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(RSMo 1939 § 11412, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.L. 1947 V. II p. 431, A.L. 1951 p. 854, A.L. 1961 p. 627, A.L. 1963 p. 195, A.L. 1975 S.B. 92, A.L. 1982 Adopted by Initiative, Proposition C, November 2, 1982, A.L. 1985 H.B. 280, et al. merged with S.B. 152, 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

Notes of Decisions

Cited in 11 cases, 1952–2012 · 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 32× “Street’s purchase was subject to state use tax under section 144.440, RSMo 2000, a statute within the state Sales Tax Law; (4) section 144.”

Sweeney v. Bond, 519 F. Supp. 124 (E.D. Mo. 1981). · cites it 2× “Any person who is selected or appointed by the state director of revenue to act as an agent of the department of revenue, whose duties shall be the sale of motor vehicle licenses and the collection of motor vehicle sales and use taxes under the provisions of section 144.440,…”

Joseph v. Bond, 522 F. Supp. 1363 (W.D. Mo. 1981). · cites it 6× “Any person who is selected or appointed by the state director of revenue to act as an agent of the department of revenue, whose duties shall be the sale of motor vehicle licenses and the collection of motor vehicle sales and use taxes under the provisions of section 144.440,…”

Joos v. Bond, 526 F. Supp. 780 (E.D. Mo. 1981). · cites it 2× “Any person who is selected or appointed by the state director of revenue to act as an agent of the department of revenue, whose duties shall be the sale of motor vehicle licenses and the collection of motor vehicles sales and use taxes under the provisions of section 144.440,…”

Kleban v. Morris, 247 S.W.2d 832 (Mo. 1952). “Bates, supra, considered § 11412(c, d), (§§ 144.440 and 144.450, supra), unconstitutional and invalid.”

State ex rel. Conservation Comm'n v. LePage, 566 S.W.2d 208 (Mo. 1978). · cites it 2× “The added tax, however, was not collected on motor vehicle and trailer transactions ordinarily-collected under § 144.440, but there is no dispute in that regard.”

State Ex Rel. Conserv. Com'n v. Lepage, 566 S.W.2d 208 (Mo. 1978). · cites it 2× “The added tax, however, was not collected on motor vehicle and trailer transactions ordinarily collected under § 144.440, but there is no dispute in that regard.”

King v. Franco, 653 S.W.2d 259 (Mo. Ct. App. 1983). · cites it 2× “510, any person who purchases a motor vehicle or trailer in any other state and seeks to register it in this state shall be credited with the amount of any sales tax or use tax shown to have been previously paid by him on the purchase price of such motor vehicle or trailer in…”

Orenstein v. Bond, 528 F. Supp. 513 (E.D. Mo. 1981). · cites it 2× “Any person who is selected or appointed by the state director of revenue to act as an agent of the department of revenue, whose duties shall be the sale of motor vehicle licenses and the collection of motor vehicles sales and use taxes un *515 der the provisions of section…”

Federhofer, Inc. v. Morris, 364 S.W.2d 524 (Mo. 1963). · cites it 2× “” This exemption extends to the motor vehicle, not just to certain transactions pertaining to the motor vehicle, and it is respondents’ contention throughout this litigation that the motor vehicles rented or leased pursuant to their contracts are subject to Section 144.440, the…”

Nat'l Dairy Prods. Corp. v. Carpenter, 326 S.W.2d 87 (Mo. 1959). · cites it 2× “In the determination of the question of whether Section 144.440, supra, requires a payment of a tax of 2% on the transaction involved in this case, the statute being a tax law must be strictly construed against the taxing authority.”

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