Missouri § 137.910 - Personal property in transit through state or consigned in transit to warehouse, exempt from taxes, exceptions.
Full text of Missouri Revised Statutes of Missouri § 137.910 — Personal property in transit through state or consigned in transit to warehouse, exempt from taxes, exceptions., with citation guidance and answers to common questions.
§ 137.910. Personal property in transit through state or consigned in transit to warehouse, exempt from taxes, exceptions.
1. Personal property in transit through this state is personal property:
(1) Which is moving in interstate commerce through or over the territory of the state of Missouri; or
(2) Which, for the convenience, pleasure, or business of the shipper or owner, was consigned to a public or private warehouse within the state of Missouri from outside the state of Missouri for storage in transit to a final destination outside of the state, whether such destination is known or specified when transportation begins or afterward, including any time after such personal property has reached the in-transit warehouse in the state of Missouri.
2. Such property is deemed to have acquired no situs in this state for any purposes of taxation.
3. Beginning January 1, 1983, and continuing through December 31, 1985, such property shall not be deprived of exemption because while in the warehouse the property is broken in bulk, relabeled or repackaged, or because the property is being held for resale or redelivery outside the state. Beginning January 1, 1986, such property shall not be deprived of exemptions because while in the warehouse the property is assembled, bound, joined, disassembled, divided, cut, broken in bulk, relabeled or repackaged, or because the property is being held for resale or redelivery outside the state; provided that no property shall be entitled to exemption which, while in this state, undergoes any process of manufacture, fabrication, welding, soldering or substantial change of form or chemical composition.
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(L. 1982 S.B. 476 § 2)
---- end of effective 28 Aug 1982 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 137.910
What does Revised Statutes of Missouri § 137.910 cover?
Section 137.910 ("Personal property in transit through state or consigned in transit to warehouse, exempt from taxes, exceptions.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 137.910?
A common citation format is "Revised Statutes of Missouri § 137.910" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 137.910 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.