Chapter 3. State Sales Tax
247 sections in this chapter.
12-10-3-12 CSR 10-3.002 Rules
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(Rescinded July 30, 2018) Loethen Amusement, Inc. v. Director of Revenue, Case No. RS- 86-0130 (A.H.C. 10/2/87). The Administrative Hearing Commission AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 270-2 held this transaction is subject to Missouri sales tax in that there…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.003 Rulings
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(Rescinded January 30, 2000) Business—Examples (Rescinded November 30, 2000) AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 270-3 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 010-2 was 1976…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.004 Isolated or Occasional Sales
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(Rescinded November 30, 2000) 7, 1984, effective Jan. 12, 1985. Rescinded: Filed May 24, 2000, effective Nov. 30, 2000. AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 88 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 010-1 was last filed…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.005 Isolated or Occasional Sales by Businesses
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(Rescinded November 30, 2000) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.006 Isolated or Occasional Sales vs. Doing Business—Examples
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(Rescinded November 30, 2000) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.007 Partial Liquidation of Trade or Business
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(Rescinded November 30, 2000) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 12 CSR 10-3.008 Manufacturers and Wholesalers (Rescinded October 30, 2002) . . . . . . . . . . . . 17 12 CSR 10-3.010 Fireworks and Other Seasonal Businesses (Rescinded …
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.022 Cash and Trade Discounts
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(Rescinded September 30, 2001) Where the contract for installation of new elevators, and reconstruction or major repairs to existing elevators whereby AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 010-8A elevator company retains title to materials until paid, the elevato…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.023 Rebates
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(Rescinded September 30, 2001) sales tax. The parts become part of the realty (see Air Comfort Service, Inc. v. Director of Revenue, Case No. RS-83-1982 (A.H.C. AUTHORITY: section 144.270, RSMo 1994. Original rule filed 4/25/84) and Marsh v. Spradling, 402 SW2d 537 (Mo. banc 1976…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.024 Returned Goods
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(Rescinded September 30, 2001) in sales tax matters. Therefore, after the director had rejected claimant’s request for refund of sales and use tax, claimant was AUTHORITY: section 144.270, RSMo. 1994. S.T. regulation 010-9 entitled to direct judicial review by mandamus, without n…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.026 Leases or Rentals Outside Missouri
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(Rescinded December 11, 1980) was upon transfer of the real estate and no transfer of tangible personal property subject to the sales tax law occurred. AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 010-9A was last filed Dec. 31, 1975, effective Jan. 10, 1976. Rescinded: …
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.027 Quarter-Monthly Period Reporting and Remitting Sales Tax
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(Moved to 12 CSR 10-3.626) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 John R. Ashcroft (2/29/24) CODE OF STATE REGULATIONS 1 Secretary of State 12 CSR 10-3.028 Construction Contractors (Rescinded March 30, 2001) . . . . . . . . . . . …
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.028 Construction Contractors
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(Rescinded March 30, 2001) defined in 12 CSR 10-3.140(1). They are taxable sales. AUTHORITY: section 144.270, RSMo 1994. This rule was previously Overland Steel, Inc. v. Director of Revenue, 647 SW2d 535 filed as rule nos. 18 and 25 Jan. 22, 1973, effective Feb. 1, 1973. (Mo. ban…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.032 Fabrication or Processing of Tangible Personal Property
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(Rescinded March 30, 2001) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 12 CSR 10-3.034 Modular or Sectional Homes (Rescinded October 30, 2002) . . . . . . . . . . . . . . 20
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.036 Sales Made by Employers to Employees
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(Rescinded December 30, 2003) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 12 CSR 10-3.038 Promotional Gifts and Premiums (Rescinded May 30, 2003) . . . . . . . . . . . . . . . 21 12 CSR 10-3.040 Premiums and Gifts (Rescinded December 11, 1980)…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.040 Premiums and Gifts
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banc 1976)). (Rescinded December 11, 1980) Marsh v. Spradling, 537 SW2d 402 (Mo. banc 1976). Appellant AUTHORITY: section 144.270, RSMo 1978. Previously filed as rule cabinet maker constructed wooden kitchen cabinets at his own shop and installed them in homes under construction.…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.046 Caterers and Mandatory Gratuities
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(Rescinded December 30, 2003) that the unabsorbed portion was exempt as a purchase for resale because it was sold by the purchaser for salvage after being used. AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 010-19 Again referring to Blueside, the commission held that the…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.048 Clubs and Other Organizations Operating Places of Amusement
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(Rescinded May 30, 2003) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 12 CSR 10-3.050 Drinks and Beverages (Moved to 12 CSR 10-103.050) . . . . . . . . . . . . . . . . . . . . . 22 12 CSR 10-3.052 Sale of Ice (Rescinded February 28, 2…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.050 Drinks and Beverages
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(Moved to 12 CSR 10-103.050) 010-23 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled 22 CODE OF STATE REGULATIONS (8/31/23) John R. Ashcroft Secretary of State 12 CSR 10-3—DEPARTMENT OF REVENUE DIVISION 10—DIRECTOR OF REVENUE March 30, 1976. Amended: Filed Aug. 13, …
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.056 Retreading Tires
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(Rescinded January 30, 2000) Jan. 1, 1981. Amended: Filed Sept. 7, 1984, effective Jan. 12, 1985. Rescinded: Filed Oct. 6, 2000, effective April 30, 2001. AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 42 Jan. 22, 1973, effective Feb. 1, 1973. S…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.058 Automotive Refinishers and Painters
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(Rescinded April 30, 2001) AUTHORITY: section 144.270, RSMo 1994. This rule was previously 12 CSR 10-3.068 Freight and Transportation Charges filed as rule no. 40 Jan. 22, 1973, effective Feb. 1, 1973. S.T. (Rescinded December 11, 1980) regulation 010-25 was last filed Dec. 31, 1…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.060 Memorial Stones
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(Rescinded: September 30, 2001) 12 CSR 10-3.070 Service-Oriented Industries (Rescinded April 30, 2001) AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 83 Jan. 22, 1973, effective Feb. 1, 1973. S.T. AUTHORITY: section 144.270, RSMo 1994. This rule…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.062 Maintenance or Service Contracts Without Parts
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(Rescinded April 30, 2001) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.064 Maintenance or Service Contracts With Parts
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(Rescinded April 30, 2001) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.066 Delivery, Freight and Transportation Charges—Sales Tax
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(Rescinded September 30, 2001) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 12 CSR 10-3.068 Freight and Transportation Charges (Rescinded December 11, 1980) . . . . . . 23 12 CSR 10-3.070 Service-Oriented Industries (Rescinded April 30, 2001) . .…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.072 Repair Industries
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(Rescinded April 30, 2001) was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Rescinded: Filed Oct. 6, 2000, effective April 30, 2001. AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 78 Jan. 22, 1973, effective Feb. 1,…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.074 Garages, Body and Automotive Shops and Service Stations
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(Rescinded April 30, 2001) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 12 CSR 10-3.076 Used Car Dealers (Rescinded September 30, 2001) . . . . . . . . . . . . . . . . . . . . . . 24 12 CSR 10-3.078 Laundries and Dry Cleaners (Rescinded…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.076 Used Car Dealers
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(Rescinded September 30, 2001) 1, 1981. Rescinded: Filed Oct. 6, 2000, effective April 30, 2001. AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 010-33A was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 12 CSR 10-3.086 Bookbinders, Papercutters, Etc. 30,…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.078 Laundries and Dry Cleaners
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(Rescinded April 30, 2001) 1975. Refiled March 30, 1976. Rescinded: Filed March 28, 2001, effective Sept. 30, 2001. AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 76 Jan. 22, 1973, effective Feb. 1, 1973. S.T. Foto’s Copies, Inc. v. Director of …
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.088 Photographers, Photofinishers and Photoengravers
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(Rescinded May 30, 2003) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 12 CSR 10-3.090 Watch and Jewelry Repairers (Rescinded April 30, 2001) . . . . . . . . . . . . . . . . . 25 12 CSR 10-3.092 Painters (Rescinded September 30, 2001) …
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.098 Drugs and Medicines
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(Rescinded October 30, 2000) order and installed them in new homes. Marsh paid sales tax on the materials and lumber used to make the cabinets. The AUTHORITY: section 144.270, RSMo 1994. This rule was previously court held that the cabinets became a part of the realty upon filed …
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.100 Barber and Beauty Shops
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(Rescinded September 30, 2001) AUTHORITY: section 144.270, RSMo 1994. This rule was previously AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 67 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation filed as rule no. 75 Jan. 22, 1973, effective…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.102 Sheet Metal, Iron and Cabinet Works
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(Rescinded March 30, 2001) that a candy bar which cost 25¢ should be taxed on that amount. Respondent stated the candy bar really cost 24¢ and the extra AUTHORITY: section 144.270, RSMo 1994. This rule was previously penny was sales tax. The court agreed with Canteen Corporation.…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.106 Vending Machines on Premises of Owner
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(Rescinded January 30, 2000) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.108 Vending Machines on Premises Other Than Owner
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(Rescinded January 30, 2000) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 12 CSR 10-3.110 Publishers of Newspapers (Rescinded June 11, 1990) . . . . . . . . . . . . . . . . . . . . . 27 12 CSR 10-3.112 Newspaper Defined (Rescinded January 30,…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.110 Publishers of Newspapers
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(Rescinded June 11, 1990) publication to qualify as an exempt newspaper. The test is whether the contents of the publication are of the nature required AUTHORITY: section 144.270, RSMo 1986. Previously filed as rule by the regulation. Petitioner’s publication did not disseminate …
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.112 Newspaper Defined
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(Rescinded January 30, 2011) Dolgin’s Incorporated v. Director of Revenue, A.H.C. No. RS-79- 0322 (1982). Dolgin’s advertised its products by using professionally AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 010-49 printed advertising supplements in newspapers within th…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.114 Periodicals, Magazines and Other Printed Matter
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(Rescinded June 11, 1990) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 12 CSR 10-3.116 Service Station Ownership (Rescinded October 30, 2002) . . . . . . . . . . . . . . . . 28 12 CSR 10-3.118 Leased Departments or Space (Rescinded Ja…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.116 Service Station Owner-ship
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(Rescinded October 30, 2002) money has value both as tangible and intangible personal property. In the case at hand the court believed that the sales had AUTHORITY: section 144.270, RSMo 1994. This rule was previously been made for the tangible value of the metal rather than for …
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.118 Leased Departments or Space
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(Rescinded January 30, 2011) irrational, artificial classification. Finally, the court found that because the tax in question was AUTHORITY: section 144.270, RSMo 1994. This rule was previously imposed on the value of the precious metal and not on the filed as rule no. 21 Jan. 22…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.120 Food Stamps and W.I.C. (Women, Infants and Children) Vouchers
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(Rescinded December 30, 2003) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.122 Consideration Other Than Money, Except for Trade-Ins
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(Rescinded September 30, 2001) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 12 CSR 10-3.124 Coins and Bullion (Rescinded April 30, 2003) . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 12 CSR 10-3.126 Federal Manufacturer’s Excise Tax (R…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.124 Coins and Bullion
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(Rescinded April 30, 2003) (Rescinded January 30, 2011) AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 010-55 AUTHORITY: section 144.270, RSMo 1994. This rule was previously was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March filed as rule no. 84 Jan. 22,…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.130 Assignments and Bankruptcies
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(Rescinded January 30, 2011) Steel, Inc. v. Director of Revenue, 647 SW2d 535 (Mo. banc 1983) held that the good faith acceptance of an exemption AUTHORITY: section 144.270, RSMo 1994. This rule was previously certificate does not absolve the seller from liability for sales tax, …
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.131 Change of State Sales Tax Rate
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(Rescinded February 28, 2001) use tax, but it had another regulation, 12 CSR 10-3.536(2), in effect at the time of the audit which specifically relieved the seller of AUTHORITY: section 144.270, RSMo 1994. Original rule filed Sept. liability when an exemption certificate was acce…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.132 Purchaser Includes
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(Rescinded December 11, 1980) AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 010-59 12 CSR 10-3.136 Consideration Other Than Money was last filed Dec. 31, 1975, effective Jan. 10, 1976. Rescinded: Filed (Rescinded September 30, 2001) Aug. 13, 1980, effective Dec. 11, 1980…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.134 Purchaser’s Responsibilities
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(Rescinded January 30, 2011) Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Rescinded: Filed March 28, 2001, effective Sept. 30, 2001. AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 22, Jan. 22, 1973, effective Feb…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.138 Consideration Less Than Fair Market Value
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(Rescinded September 30, 2001) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 12 CSR 10-3.140 Interdepartmental Transfers (Rescinded January 30, 2011) . . . . . . . . . . . . . . . 29 12 CSR 10-3.142 Trading Stamps (Rescinded July 30, 2018) . . . .…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.142 Trading Stamps
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(Rescinded July 30, 2018) AUTHORITY: section 144.270, RSMo 1994. This rule was previously 12 CSR 10-3.150 Guidelines on When Title Passes filed as rule no. 23 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation (Rescinded May 30, 2003) 010-64 was last filed Dec. 31, 1975, effe…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.144 Redemption of Coupons
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(Rescinded October 30, 2002) Kaiser Aluminum & Chemical Sales v. Director of Revenue, AUTHORITY: section 144.270, RSMo 1994. This rule was previously Case No. RS-82-0303 (A.H.C. 10/28/83). The issue in this case was filed as rule no. 95 Jan. 22, 1975, effective Feb. 1, 1975. S.T.…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.146 Core Deposits
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(Rescinded January 30, 2011) Revenue, Case No. R-80-0073 (A.H.C. 11/12/81). Finding that the goods were shipped FOB from Mexico, Missouri, the commission AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 010-66 held that petitioner manifested an intent to have title pass to …
Chapter 12-10-3Open chapter PDF ↗