|
Type of Owner |
Location of Property |
Where the
Property is Taxed |
Legal Authority |
|
Natural Person
Who is Missouri Resident |
In Missouri |
County of Residence
Except Items Specified in Sec 137.090 |
Section 137.045,
RSMo
Section 137.090, RSMo |
|
Natural Person
Who is Missouri Resident |
Outside Missouri |
Not Taxable in
Missouri |
Case Law |
|
Natural Person
Who is NOT Missouri Resident |
In Missouri |
County Where
Property is Located |
Case Law |
| Corporation | In Missouri |
County Where
Property is Located |
Section 137.095, RSMo |
|
Military Person
Who is NOT Missouri Resident |
In Missouri |
Nontaxable in Missouri -
Except Business Personal Property |
Federal Law
50 USC 574 |
|
Military Person
Who is Missouri Resident |
In or Outside Missouri |
In Missouri County Where
They Reside |
Federal Law
50 USC 574 |
|
Because it is established by a Federal law (the " Soldiers and Sailors Relief Act "), rather than state law, we regularly encounter questions regarding the taxablility of cars owned by military personnel. The Federal Law specifies that persons in the military are subject to property taxes on their motor vehicles only in the county and state from which they entered service, unless they establish permanent residence elsewhere. Registration of their cars has nothing to do with their taxability here or elsewhere. (Registration is only a method of requiring that taxpayers list their cars for taxation - it does not relate to liability for taxes.) If a car is registered to the serviceman or woman in joint registration with their spouse or someone else, it still falls under the taxable situs of the Soldiers and Sailors Relief Act. If the car is registered only to someone else in the household, such as the spouse, it is taxable where they live, rather than where they entered the service. The table above describes where various types of personal property are taxable, including that of military personnel. |
|
Type of Owner |
Location of Property |
Where Taxed |
| Non-Mo. Resident Military | In Missouri | Nontaxable |
| Mo. Resident Military | In Missouri | In County of Residence |
| Mo. Resident Military | Outside Missouri (voluntary reporting) | In County of Residence |
| Mo. Resident Military | Outside Missouri (non-reporting) | In County of Residence |
|
The assessment of military personnel continues to be an area of confusion, judging from the number of calls we receive on this subject. The law in this area is controlled by the federal Soldiers and Sailors Relief Act of 1940. The United States Supreme Court has stated that military personnel shall not lose their residence or domicile in their home state solely because they are absent from the state in compliance with military or naval orders. However, military personnel stationed away from Missouri still must pay personal property taxes in Missouri assuming they retain Missouri as their state home of record. The military personnel are treated as though they never left their homestate and county. Consequently, assessors should treat the tangible personal property of Missouri personnel stationed in other states or countries the same as if the taxpayer is living in the county and the personal property is present in the state. The other side of the matter, is that the personal property of any individuals residing in your county by means of military orders are not taxable in your jurisdiction, with the exception of business personal property located in Missouri and owned by non-resident military personnel. The Attorney General issued an opinion [Burrell, Op. Att'y Gen. No 95 (Feb 16, 1966)] concluding that non-resident military personnel stationed in Missouri may obtain a certificate of no tax due (a waiver) from the collector and license their cars in Missouri without paying property tax on them. If the vehicle is registered jointly with a spouse, the vehicle may not be taxed in Missouri; however, if a military spouse is the sole owner, it should be taxed as any other resident. Verification of the home of record is easily ascertainable by looking at the bottom portion of the "Leave and Earnings Statement" (i.e. pay stub) which indicates the individual's claimed home state of record. |