Cengage Advantage Books: Law for Business 19th Edition by John Ashcroft,Katherine Ashcroft,Martha Patterson

تمرين 7

Sales
VisionStream, Inc. (VisionStream), produced trade show displays and exhibits for a variety of clients across the country. Construction and production of the displays was done at the company's corporate headquarters in Missouri. While VisionStream's standard "Display Order" form listed the term "F.O.B. manufacturer," clients would often email orders, and generally did not include specific terms of title transfer. VisionStream shipped the displays to the trade show location by common carrier, where the client would first have the opportunity to inspect the finished product, and billed separately for shipping. VisionStream did not collect, or remit to the State of Missouri, sales tax on certain displays shipped to trade shows outside the state of Missouri. The Missouri Director of Revenue argued that the term "F.O.B. manufacturer" on the "Display Order" transferred title to the displays within the state, triggering state income tax liability on all VisionStream's sales. Was VisionStream liable to collect and pay the state sales tax? [ VisionStream, Inc. v. Director of Revenue , 2015 WL 3978835 (Mo.)]