HB 364 -- Sales Tax on Modular Units

Sponsor:  Myers

This bill clarifies the sales taxation of a modular unit and sets
the rate as the use tax rate for the location where the modular
unit is placed.  Forty percent of the manufacturer's invoice
amount plus any carrier charge and freight charge is considered
the sale of a service and not the sale of tangible personal
property.

Missouri House of Representatives
93rd General Assembly, 1st Regular Session
Last Updated August 25, 2005 at 1:19 pm