If a retailer has multiple locations in the state, the sales tax applied should be in accordance with the locality or municipality of the location of which the order was originally accepted. This interpretation includes such instances when the order must be “forwarded elsewhere for acceptance, approval of credit, shipment, or billing”. This rule does not apply, however, to sales of motor vehicles, trailers, boats, outboard motors which are taxed using the purchaser’s address at the time the application for title. (Missouri Department of Revenue, MO-Letter Ruling No. LR3761, Sales and Use (Apr. 18, 2007)