{"data":{"id":"us-mo/mo.-rev.-stat.-144.525","jurisdiction":"us-mo","citation":"Mo. Rev. Stat. § 144.525","heading":"Motor vehicles, haulers, boats and outboard motors, state and local tax, rate, how computed, exception — outboard motors, when, computation.","body":"Notwithstanding any other provision of law, the amount of any state and local sales taxes due on the purchase of a motor vehicle, trailer, boat or outboard motor required to be registered under the provisions of sections 301.001* to 301.660 and sections 306.010 to 306.900 shall be computed on the rate of such taxes in effect on the date the purchaser submits application for a certificate of ownership to the director of revenue; except that, in the case of a sale at retail of an outboard motor by a retail business which is not required to be registered under the provisions of section 301.251**, the amount of state and local taxes due shall be computed on the rate of such taxes in effect as of the calendar date of the retail sale.","path":["Title X - TAXATION AND REVENUE","Chapter 144 - Sales and Use Tax"],"source_url":"https://revisor.mo.gov/main/OneSection.aspx?section=144.525","current_through":"2026 legislative session (floor)","vintage":"","retrieved_at":"2026-09-03T22:23:25Z","sha256":"1e907445d8c0c452b3691c0b3bc22c44af6fb1dccb59dd231598742dbf6c7170","source_id":"us-mo","stale":false,"prev":"us-mo/mo.-rev.-stat.-144.518","next":"us-mo/mo.-rev.-stat.-144.526"},"notice":"GroundRules: Original legal text. Not legal advice."}