171 opinions issued in 1972.
Opinion No. 237-72
Aug 30, 1972
Opinion letter to the Honorable Downing
Opinion No. 148-72 — TAXATION (CITIES, TOWNS & VILLAGES).; POLITICAL SUBDIVISIONS.; EARNINGS TAX.
Aug 22, 1972
School districts in St. Louis County, under the provisions of Section 92.350, RSMo 1969, must deduct the St. Louis City Earnings Tax from the wages and salaries of their employees who are residents of the City of St. Louis, and remit the amount withheld (less statutory allowances) to the St. Louis City Collector.
Opinion No. 212-72 — CRIMINAL LAW.; CRIMINAL PROCEDURE.; PROBATION & PAROLE.
Aug 21, 1972
The cumulative period of both parole and probation of a person convicted of a misdemeanor, granted pursuant to Sections 549.071 and 549.101, RSMo, may not exceed the two year maximum set out in Section 549.071.
Opinion No. 73-72 — TAXATION (EXEMPTIONS).; CONSTITUTIONAL LAW.
Aug 17, 1972
1. Tangible personal property consigned to a warehouse from an out-of-state point acquires a tax situs in this state when it is warehoused for the convenience of the owner of the property; 2. Goods that are shipped from different out-of-state sources and combined together as one item in the warehouse before being forwarded to an out-of-state consignee do acquire tax situs at the warehouse; 3. The documentary proof required to prove that shipments are in transit are those documents that, in the particular business involved, accurately reflect the destination or eventual sale or consignment of the goods; 4. To secure the exemption provided by Section 137.093, RSMo, bills of lading do not necessarily have to show shipments from the point of origin through a Missouri county to the final destination outside the state on one and the same document; 5. A public warehouse owner, when authorized to do so by the owner of tangible personal property consigned to his warehouse, may show documentary proof of in-transit status in the same manner as the actual owner of the goods and claim an exempt status for the owner; 6. The federal import exemption that applies to uncrated goods is binding on county assessors.