Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
580.0320. Residence of Purchaser. Where a purchaser of an automobile purchases it outside the state for use in this state, the use tax applies, irrespective of the residence of the purchaser. Ordinarily, where the purchaser is a resident of this state, there is no doubt but what the use tax is applicable. On the other hand, if the purchaser is not a resident of this state, the tax may nevertheless be applicable if in fact the property was purchased for use in this state. 3/31/50.