Boat Dock Rentals Subject to Tax in Missouri

Friday, June 20th, 2014

 
 
A boat dock.
Share
Link
Missouri
General

The Missouri Administrative Hearing Commission ("Commission") recently released a decision that a taxpayer's boat dock rentals were taxable.

The taxpayer owned and operated a yacht club. The taxpayer had eleven boat docks, which it divided into 165 slip spaces. Customers paid rent for the right to dock a boat in a slip. The taxpayer had replaced at least four of the docks since 1991.

Missouri taxes rentals of tangible personal property. Missouri's property tax law includes floating docks in a list of tangible personal property and excludes them from the definition of "commercial real estate." However, Missouri's real estate appraisal law refers to boat docks as part of real property.

The Commission decided that the boat docks were tangible personal property because property tax law treated them as personal property. Missouri law could treat the docks as part of real property in the appraisal context but as personal property for tax purposes. The Commission noted that docks were easily replaced and that it made sense to treat them as personal property. The taxpayer was therefore liable for sales tax on its rentals.

http://ahc.mo.gov/ahc/case/siverly.11-1431RS.SRD.pdf


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

Service Repairs to Petroleum Storage Tanks Exempt in...

Friday, January 18th, 2019 -Louisiana's Board of Tax Appeals recently ruled that repairs on petroleum storage tanks were not taxable. ...

Nevada Exempts Feminine Hygiene Products in 2019

Wednesday, January 16th, 2019 -Last year, Nevada voters approved via ballot measure changes to the Sales and Use Tax Act of 1955. Voters amen...

Cleaning of Beer-Tap Lines Not Taxable in Ohio

Monday, January 14th, 2019 -The Supreme Court of Ohio recently ruled that cleaning beer-tap lines is not taxable. The taxpayer was...

Louisiana Court of Appeals Finds Marketplace Facilitators...

Friday, January 11th, 2019 -The Louisiana Court of Appeals has recently addressed the sales tax liability of marketplace facilitators. A c...

Iowa Supreme Court Determines Taxable Carpentry Services...

Wednesday, January 9th, 2019 -The Iowa Supreme Court has recently addressed the taxability of various installation services. The taxpayer wa...

Tax Applies to Metallurgical Coke in Illinois

Monday, January 7th, 2019 -Illinois recently ruled that use tax was due on purchases of metallurgical coke. The taxpayer was a business t...