to a transfer of tangible personal property: (iv) to a limited liability company only as a capital contribution or in consideration for an interest in the limited liability company."); Mo. Ann. Stat. § 144.011(4) (West 2010) (sales and use tax provision declaring that "the definition of 'retail sale' or 'sale at retail' shall not be construed to include ... [the transfer of tangible personal property to a corporation by a shareholder as a contribution to the capital of the transferee corporation"); see also Mo. Ann. Stat. § 144.617(4) (West 2010) (denoting "[the transfer of tangible personal property to a corporation by a shareholder as a contribution to the capital of the transferee corporation" as one exemption to the sales and use tax); N , 605 N.W.2d 283, 292 (Wis.Ct.App.1999) (<HOLDING>). But see Mandell v. Gavin, 262 Conn. 659, 816
holding transfer of legal title to property as a capital contribution to llc was in exchange for valuable consideration and constituted a sale of the property holding transfer of capital accounts from a limited partnership to a llc was valuable consideration for purposes of imposing state real estate transfer fee because the members received new rights and privileges holding that it is not a collusive transaction when valuable consideration is paid to transfer a debt to a bona fide purchaser even if the transfer was for the purpose of invoking diversity jurisdiction holding that transfer of property to llc involved no consideration for state conveyance tax purposes because it was a unilateral act and not the result of a bargainedfor exchange holding that dividend paid to llc members was not a transfer for reasonably equivalent value