150.010. Merchant defined. — 1. Every person, corporation, copartnership or association of persons, except motor vehicle dealers as defined in sections 150.010 to 150.015, who shall deal in the selling of goods, wares and merchandise at any store, stand or place occupied for that purpose, is declared to be a "merchant". Every person, corporation, copartnership or association of persons doing business in this state shall, as a practice in the conduct of such business, make or cause to be made any wholesale or retail sales of goods, wares and merchandise to any person, corporation, copartnership or association of persons, shall be deemed to be a merchant whether said sales be accommodation sales, whether they be made from a stock of goods on hand or by ordering goods from another source, and whether the subject of said sales be similar or different types of goods than the type, if any, regularly manufactured, processed or sold by said seller.
2. The term "merchant" includes motor vehicle dealers as defined in sections 150.010 to 150.015, but motor vehicle dealers shall not be subject to any ad valorem tax on his stock of goods, wares and merchandise, as otherwise prescribed by this chapter, and a motor vehicle property tax as prescribed by sections 150.010 to 150.015 shall be levied in lieu of such ad valorem tax.
Notes of Decisions
Comm. for Educ. Equality v. State, 294 S.W.3d 477 (Mo. 2009).
· cites it 2× “retained by the county assessor and collector plus one hundred percent of the amount received in fiscal year 2005 for school purposes from intangible taxes, fines, escheats, payments in lieu of taxes and receipts from state-assessed railroad and utility tax, one hundred percent…”
McKay Buick, Inc. v. Spradling, 529 S.W.2d 394 (Mo. 1975).
· cites it 15× “In this declaratory judgment case the circuit court of Cole County upheld the constitutionality of Senate Bill 402 (§ 150.010, RSMo 1969, as amended 1974) enacted by the 77th general assembly in 1974 as against the contentions of appellants, director of revenue of Missouri and…”
Mckay Buick, Inc. v. Love, 569 S.W.2d 740 (Mo. 1978).
· cites it 5× “3 In 1975 this court held unconstitutional § 150.010, RSMo Supp.1974 4 which imposed an ad valorem tax on new and used motor vehicles held for use and sale by motor vehicle dealers.”
Food Ctr. of St. Louis, Inc. v. Vill. of Warson Woods, 277 S.W.2d 573 (Mo. 1955).
· cites it 5× “” Section 150.010 RSMo 1949, V.A.M.S., reads as follows: “Every person, corporation, copartnership or association of persons, who shall deal in the selling of goods, wares and merchandise at any store, stand or place occupied for that purpose, is declared to be a merchant.”
City of Flordell Hills v. Hardekopf, 271 S.W.2d 256 (Mo. Ct. App. 1954).
· cites it 3× “The ordinance itself defines a merchant to be one who deals in the selling of any goods, wares, or merchandise at any store, stand, or place occupied for that purpose within the city.”
Riden v. City of Rolla, 348 S.W.2d 946 (Mo. 1961).
· cites it 4× “It is said that this definition is contrary to the definition contained in Section 150.010. We agree that the meaning usual *949 ly attributed to the word “merchant” is one who engages in' the purchase and sale of goods.”
State Ex Rel. Wilson Chevrolet, Inc. v. Wilson, 332 S.W.2d 867 (Mo. 1960).
“055, and shall have the same powers and shall proceed in the same manner as provided by law, for the equalization of real and personal property, so far as is consistent with the provisions of sections 150.010 to 150.-290; but after the board shall have raised the valuation of…”
Kansas City v. Manor Baking Co., 377 S.W.2d 545 (Mo. Ct. App. 1964).
· cites it 4× “(1949), Section 150.010, V.A.M.S., provides: “Every person, corporation, copart-nership or association of persons, who shall deal in the selling of goods, wares and merchandise at any store, stand or place occupied for that purpose, is declared to be a merchant.”
United States v. Sedovic, 500 F. Supp. 515 (E.D. Mo. 1980).
· cites it 2× “Mo.Rev.Stat. §§ 150.010, et seq., governing merchants' and manufacturers' licenses and taxes, was in full force and effect during the period charged in the indictment.”
Walsh v. O'Hara, No. 4:16-cv-01451 (E.D. Mo. Dec. 9, 2020).
· cites it 2× “engage in or have engaged in the repair, restoration, purchase, brokerage, and/or sale of automobiles and are therefore merchants under Mo. Rev. Stat. § 150.010 . Defendant G.E.”
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