Opinion ID: 1868509
Heading Depth: 1
Heading Rank: 1

Heading: Containers

Text: Section 144.020 taxes sellers for the privilege of selling tangible personal property at retail, or rendering taxable service. A sale at retail is a transfer of the ownership of, or title to, tangible personal property, for consideration. Section 144.010.1(10); see also sections 144.020.1 and 144.021. The threshold question is whether containers are ever tangible personal property. Personal property may be so annexed to real estate that it is part of the land, a fixture. Marsh v. Spradling, 537 S.W.2d 402, 404 (Mo.1976). This is shown by: (1) annexation to the land; (2) adaptation to the location; and (3) intent of the annexor at the time of annexation. Id. Burial containers are annexed to the land. They weigh up to 3,000 pounds, are placed in the ground, and covered with dirt. Normally, a container company supplies special equipment and labor for installation. Adaptation requires that the article be adapted to the use to which the realty is devoted. Sears, Roebuck & Co. v. Seven Palms Motor Inn, 530 S.W.2d 695, 697 (Mo. banc 1975). A cemetery is a place to bury bodies. Clearly, a container is adapted to the purpose of cemeteries. Both Buchholz and its customers intend that the container is a permanent fixture in 99¾ percent of all burials. After the services, the container is sealed. The Director argues that because the customer controls the kind of container and its locationand pays up front for it the container is personal property at the time the customer takes ownership or title. In fact, the customer does not buy the moveable components of the container, but only the container, in ground, at the time of burial. Containers are fixtures not subject to tax.