Missouri Revised Statutes

Mo. Rev. Stat. § 144.610 (2026)

Tax imposed, property subject, exclusions, who liable

✓ current as of May 2026

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144.610. Tax imposed, property subject, exclusions, who liable — inapplicable to out-of-state businesses and employees, when. — 1. A tax is imposed for the privilege of storing, using or consuming within this state any article of tangible personal property, excluding motor vehicles, trailers, motorcycles, mopeds, motortricycles, boats, and outboard motors required to be titled under the laws of the state of Missouri and subject to tax under subdivision (9) of subsection 1 of section 144.020, purchased on or after the effective date of sections 144.600 to 144.745 in an amount equivalent to the percentage imposed on the sales price in the sales tax law in section 144.020. This tax does not apply with respect to the storage, use or consumption of any article of tangible personal property purchased, produced or manufactured outside this state until the transportation of the article has finally come to rest within this state or until the article has become commingled with the general mass of property of this state.

2. Every person storing, using or consuming in this state tangible personal property subject to the tax in subsection 1 of this section is liable for the tax imposed by this law, and the liability shall not be extinguished until the tax is paid to this state, but a receipt from a vendor authorized by the director of revenue under the rules and regulations that he prescribes to collect the tax, given to the purchaser in accordance with the provisions of section 144.650, relieves the purchaser from further liability for the tax to which receipt refers.

3. Because this section no longer imposes a Missouri use tax on the storage, use, or consumption of motor vehicles, trailers, motorcycles, mopeds, motortricycles, boats, and outboard motors required to be titled under the laws of the state of Missouri, in that the state sales tax is now imposed on the titling of such property, the local sales tax, rather than the local use tax, applies.

4. The provisions of this section shall not apply to out-of-state businesses or out-of-state employees operating under sections 190.270 to 190.285.

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(L. 1959 H.B. 35 § 4, A.L. 1961 p. 623, A.L. 1994 H.B. 1578, A.L. 2013 H.B. 184 merged with S.B. 23 merged with S.B. 99, A.L. 2014 H.B. 1190)

CROSS REFERENCE

Nonseverability clause, 144.008

(1977) Held, a period of three days from time of delivery in Missouri until an aircraft was put into service in interstate commerce was a sufficient "taxable moment" to authorize imposition of a use tax, held further that the phrase "solely outside the state" is not synonymous with "use which is wholly interstate in character". Management Services, Inc. v. Spradling (Mo.), 547 S.W.2d 466.

(1994) Where legislature did not expressly exempt foreign insurance companies from use tax, the provisions of section 148.340, RSMo, that provide for the imposition of tax on premiums received by foreign insurance companies in lieu of all other taxes, do not exempt foreign insurance companies from use tax liability. Prudential Insurance Company of America v. Director of Revenue, 885 S.W.2d 337 (Mo. en banc).

Notes of Decisions

Cited in 54 cases (2 in the last 5 years), 1961–2023 · leading case: Sw. Bell Yellow Pages, Inc. v. Dir. of Revenue, 94 S.W.3d 388 (Mo. 2002).

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Sw. Bell Yellow Pages, Inc. v. Dir. of Revenue, 94 S.W.3d 388 (Mo. 2002). · cites it 18× “*390 In the hearing before the AHC, Southwestern Bell claimed that it does not owe use tax on the paper purchased outside the state because the paper was consumed and transformed into the yellow page directories and thus never "used" in Missouri as contemplated by section 144.”

Smith Beverage Co. of Columbia, Inc. v. Reiss, 568 S.W.2d 61 (Mo. 1978). · cites it 18× “Section 144.610 taxes the privilege of "storing, using or consuming within this state any article of tangible personal property" (emphasis added) and as a taxing statute must be strictly construed in favor of the taxpayer and against the taxing authority.”

James v. TRES Comput. Sys., Inc., 642 S.W.2d 347 (Mo. 1982). · cites it 12× “The Administrative Hearing Commission determined that the Department of Revenue's additional assessment was null and void because the sale of the data on tapes was the sale of intangible technical professional services not tangible personal property and the use of the…”

Fall Creek Constr. Co. v. Dir. of Revenue, 109 S.W.3d 165 (Mo. 2003). · cites it 12× “745 in an amount equivalent to the percentage imposed on the sales price in the sales tax law in section 144.020. This tax does not apply with respect to the storage, use or consumption of any article of tangible personal property purchased, produced or manufactured outside this…”

Dir. of Revenue v. Superior Aircraft Leasing Co., 734 S.W.2d 504 (Mo. 1987). · cites it 13× “This is an appeal by the Director of Revenue from an order of the Administrative Hearing Commission invalidating the assessment of Missouri use tax, section 144.610, RSMo 1986, by the Department of Revenue against Superior Aircraft Leasing Company, Inc.”

Custom Hardware Eng'g & Consulting, Inc. v. Dir. of Revenue, 358 S.W.3d 54 (Mo. 2012). · cites it 12× “Therefore, CHE is liable for use tax as provided in section 144.610. The AHC decision is affirmed.”

Balloons Over the Rainbow, Inc. v. Dir. of Revenue, 427 S.W.3d 815 (Mo. 2014). · cites it 4× “” Section 144.610. An entity otherwise liable for this use tax, however, may escape liability if it qualifies under an applicable tax exemption.”

Spudich v. Dir. of Revenue, 745 S.W.2d 677 (Mo. 1988). · cites it 6× “in an amount equivalent to the percentage imposed on the sales price in the sales tax law in section 144.020... Section 144.615(6), RSMo 1986, exempts from the use tax Tangible personal property held by processors, retailers, importers, manufacturers, wholesalers, or jobbers…”

Macon Cnty. Emergency Servs. Bd. v. Macon Cnty. Comm'n, Alan Wyatt, in his Off. capacity as a Macon Cnty. Comm'r, Drew Belt, in his Off. capacity as a Macon Cnty. Comm'r, & Jon Dwiggins, in his Off. capacity as a Macon Cnty. Comm'r, 485 S.W.3d 353 (Mo. 2016). · cites it 2× “Section 144.610. A use tax does not apply if the purchase is from a Missouri retailer and is subject to Missouri sales tax.”

Ronnoco Coffee Co. v. Dir. of Revenue, 185 S.W.3d 676 (Mo. 2006). · cites it 8× “Does an exemption exist? Section 144.610 imposes a use tax on Coffee Companies' storage, use, or consumption within Missouri of any tangible personal property.”

Lincoln Indus., Inc. v. Dir. of Revenue, 51 S.W.3d 462 (Mo. 2001). · cites it 3× “Section 144.610, RSMo Supp.1996, imposes a use tax for the “privilege of storing, using or consuming [in Missouri] any article of tangible personal property” purchased out-of-state.”

Alberici Constructors, Inc. v. Dir. of Revenue, 452 S.W.3d 632 (Mo. 2015). · cites it 5× “” Section 144.610, RSMo 2000. “Sales price” is defined as “the consideration including the charges for services .”

Show all 54 citing cases →

— Mo. Rev. Stat. § 144.610(1) — 3 cases

Fall Creek Constr. Co. v. Dir. of Revenue, 109 S.W.3d 165 (Mo. 2003). “745 in an amount equivalent to the percentage imposed on the sales price in the sales tax law in section 144.020. This tax does not apply with respect to the storage, use or consumption of any article of tangible personal property purchased, produced or manufactured outside this…”

Farm & Home Sav. Ass'n v. Spradling, 538 S.W.2d 313 (Mo. 1976).

United States v. Benton, 729 F. Supp. 671 (W.D. Mo. 1990).

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