144.021. The purpose and intent of sections 144.010 to 144.510 is to impose a tax upon the privilege of engaging in the business, in this state, of selling tangible personal property and those services listed in section 144.020. The primary tax burden is placed upon the seller making the taxable sales of property or service and is levied at the rate provided for in section 144.020. Excluding sections 144.070, 144.440 and 144.450, the extent to which a seller is required to collect the tax from the purchaser of the taxable property or service is governed by section 144.285 and in no way affects sections 144.080 and 144.100, which require all sellers to report to the director of revenue their "gross receipts", defined herein to mean the aggregate amount of the sales price of all sales at retail, and remit tax at four percent of their gross receipts.
(L. 1965 p. 261, A.L. 1982 Adopted by Initiative, Proposition C, November 2, 1982)Effective 1-1-83
(1982) "Dirt bikes" are motor vehicles for purposes of the sales tax law, and seller is not required to remit sales tax. Lake & Trail Sports Center v. Director of Revenue (Mo.), 631 S.W.2d 339.
Missouri General Assembly