Chapter 3. State Sales Tax
247 sections in this chapter.
12-10-3-12 CSR 10-3.288 Florists
1.0K chars
(Rescinded January 30, 2011) transaction and no tax was due from the petitioner on these items. AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 63 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 12 CSR 10-3.292 Ingredients or Component P…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.290 Sellers of Poultry
20.5K chars
(Rescinded November 30, 2000) Rescinded: Filed April 4, 2002, effective Oct. 30, 2002. AUTHORITY: section 144.270, RSMo 1994. This rule was previously The Blueside Companies, Inc. v. Director of Revenue, Case No. filed as rule no. 65 Jan. 22, 1973, effective Feb. 1, 1973. S.T. re…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.294 Component Parts
14.2K chars
(Rescinded October 30, 2002) of resale will exempt all of the material, the commission took the position that only the part which was intended to become a AUTHORITY: section 144.270, RSMo 1994. This rule was previously component part should be exempt, noting that section 144.030.…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.298 Electrical Appliance Manufacturers
0.7K chars
(Rescinded December 11, 1980) 12 CSR 10-3.312 Local Delivery and Terminal Equipment AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 030-26 (Rescinded December 11, 1980) was last filed Dec. 31, 1975, effective Jan. 10, 1976. Rescinded: Aug. 13, 1980, effective Dec. 11, 1980…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.300 Common Carriers
0.0K chars
(Rescinded October 30, 2002)
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.302 Airline Defined
0.9K chars
(Rescinded December 11, 1980) exempt from sales or use tax, an integrated plant approach is used to determine if it is used directly in manufacturing products. AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 030-27A was last filed Dec. 31, 1975, effective Jan. 10, 1976. Re…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.304 Common Carrier Exemption Certificates
1.0K chars
(Rescinded May 30, 2003) of machinery and equipment used directly for manufacturing or fabricating when the purchase is caused by reason of a design or AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 030-28 product change, or whether it is exempt under section 144.030.3(4)…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.306 Aircraft
17.1K chars
(Rescinded December 11, 1980) taxpayer was not entitled to an exemption on this basis. However, the commission found that the new boiler did expand the plant’s AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 030-29 capacity by five megawatts and allowed the boiler to opera…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.312 Local Delivery and Terminal Equipment
0.2K chars
(Rescinded December 11, 1980) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 12 CSR 10-3.314 Patterns and Dies (Rescinded December 11, 1980) . . . . . . . . . . . . . . . . . . . . . . . 49
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.314 Patterns and Dies
1.9K chars
AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 030-27 (Rescinded December 11, 1980) was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Amended: AUTHORITY: section 144.270, RSMo 1978. Previou…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.316 Replacement Machinery and Equipment
1.0K chars
(Rescinded January 30, 2000) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 12 CSR 10-3.318 Ceramic Greenware Molds (Rescinded January 30, 2000) . . . . . . . . . . . . . . . . 50 12 CSR 10-3.320 New or Expanded Plant (Rescinded January 30, 200…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.324 Rock Quarries
4.2K chars
(Rescinded January 30, 2000) use tax is applicable to foil, wax paper and bags used in fast food restaurants because they are held solely to be incorporated into AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 030-38 products which are resold in the regular course of taxpa…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.330 Realty
6.9K chars
it is apparent from the statute limiting language that not all items (Rescinded February 28, 2011) used in the manufacture of a product are exempt from sales or use tax. AUTHORITY: section 144.270, RSMo 1994. This rule was previously With respect to the oil and antifreeze the com…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.332 United States Government Suppliers
5.7K chars
(Rescinded November 30, 2000) Exotic Animal Paradise, Inc., v. Director of Revenue, Case Nos. RS-83-2797, RS-83-2798 and RS-83-2799 (A.H.C. 2/18/86). The AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 030-42 general issues raised by petitioner were whether or not it was w…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.333 Cities or Counties May Impose Sales Tax on Domestic Utilities
0.2K chars
(Rescinded February 28, 2011) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 12 CSR 10-3.334 Breeding Defined (Rescinded December 11, 1980) . . . . . . . . . . . . . . . . . . . . . . . 53
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.336 Animals Purchased for Feeding or Breeding Purposes
1.5K chars
(Rescinded November 30, 2000) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 12 CSR 10-3.340 Newsprint (Rescinded June 11, 1990) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 12 CSR 10-3.342 Books, Magazines and Periodica…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.344 Newspaper Sales
0.8K chars
(Rescinded December 11, 1980) 12 CSR 10-3.352 Recording Devices (Rescinded February 28, 2011) AUTHORITY: section 144.270, RSMo 1978. Previously filed as rule no. 72 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 030-47 AUTHORITY: section 144.270, RSMo 1994. S.T. regulatio…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.346 Printing Equipment
0.9K chars
(Rescinded December 11, 1980) 12 CSR 10-3.354 Pipeline Pumping Equipment (Rescinded February 28, 2011) AUTHORITY: section 144.270, RSMo 1978. Previously filed as rule no. 71 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 030-48 AUTHORITY: section 144.270, RSMo 1994. S.T. …
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.348 Printers
3.3K chars
(Rescinded May 30, 2003) 12 CSR 10-3.356 Railroad Rolling Stock (Rescinded May 30, 2003) AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 71 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation AUTHORITY: section 144.270, RSMo 1994. S.T. regulat…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.350 Movies, Records and Soundtracks
4.2K chars
(Rescinded February 28, 2011) of freezing was to increase the product’s longevity and preserve its nutritional value. The commission held that the taxpayer need AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 030-50 not qualify as a manufacturer before it was entitled to c…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.360 Electrical Energy Used in Manufacturing
0.7K chars
(Rescinded December 11, 1980) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 12 CSR 10-3.362 Primary and Secondary Defined (Rescinded December 11, 1980) . . . . . . . . . . 55 12 CSR 10-3.364 Cost of Production Defined (Rescinded December 11, 198…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.362 Primary and Secondary Defined
0.6K chars
(Rescinded December 11, 1980) AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 030-62 AUTHORITY: section 144.270, RSMo 1978. Previously filed as rule was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March no. 85 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regul…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.364 Cost of Production Defined
0.5K chars
(Rescinded December 11, 1980) AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 030-63 AUTHORITY: section 144.270, RSMo 1978. Previously filed as rule was last filed Dec. 31, 1975, effective Jan. 10, 1976. Rescinded: Filed no. 85 Jan. 22, 1973, effective Feb. 1, 1973. S.T. r…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.370 Water Pollution
0.9K chars
12 CSR 10-3.360 Electrical Energy Used in Manufacturing (Rescinded July 30, 2018) (Rescinded December 11, 1980) AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 030-61 AUTHORITY: section 144.270, RSMo 1978. Previously filed as rule was last filed Dec. 31, 1975, effective Ja…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.372 Water or Air Pollution Installation Contractor
0.6K chars
(Rescinded May 30, 2003) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 12 CSR 10-3.374 Materials Not Exempt (Rescinded December 11, 1980) . . . . . . . . . . . . . . . . . . . 55 12 CSR 10-3.376 Rural Water Districts (Rescinded Februar…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.374 Materials Not Exempt
0.0K chars
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.376 Rural Water Districts
3.4K chars
State ex rel. Union Electric Co. v. Goldberg, 578 SW2d 921 (Rescinded February 28, 2011) (Mo. banc 1979). Section 144.030.3(11) exempts from state sales tax “electrical energy used in the actual primary manufacture, AUTHORITY: section 144.270, RSMo 1994. This rule was previously …
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.380 Operating at Public Expense
7.1K chars
(Rescinded December 11, 1980) to the petitioner, Apprenticeship Fund, by the director of revenue denying its request for an exemption from the payment of sales AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 040-2 was and use tax. The director of revenue asserted that the …
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.382 Sales Made to and by Exempt Organizations
0.1K chars
(Rescinded February 28, 2011) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.384 Sales by Religious, Charitable, Civic, Social, Service and Fraternal
0.3K chars
Organizations at Community Events (Rescinded February 11, 1985) . . . . . . 56 12 CSR 10-3.386 Application for Exemption (Rescinded February 11, 1985) . . . . . . . . . . . . . . . . 56 12 CSR 10-3.388 Construction Materials (Rescinded February 28, 2011) . . . . . . . . . . . . .…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.386 Application for Exemption
1.0K chars
(Rescinded February 11, 1985) no. 6 Jan. 22, 1973, effective Feb. 1, 1973. S. T. regulation 040-7 was 56 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 last filed Dec. 31, 1975, effective J…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.390 Sales Made by and to Elementary and Secondary Schools
2.3K chars
(Rescinded December 11, 1980) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 John R. Ashcroft (2/29/24) CODE OF STATE REGULATIONS 9 Secretary of State 12 CSR 10-3.392 Defining Civic (Rescinded December 11, 1980) . . . . . . . . . . . . . . . . . …
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.392 Defining Civic
0.9K chars
(Rescinded December 11, 1980) 12 CSR 10-3.408 Educational Institution’s Sales (Rescinded December 11, 1980) AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 040-8 was last filed Dec. 31, 1975; effective Jan. 10, 1976. Rescinded: Filed AUTHORITY: section 144.270, RSMo 1978. …
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.394 Nonprofit Organization
0.0K chars
(Rescinded December 11, 1980)
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.396 Social and Fraternal Organizations
0.8K chars
(Rescinded December 11, 1980) 12 CSR 10-3.412 Higher Education (Rescinded December 11, 1980) AUTHORITY: section 144.270, RSMo 1978. Previously filed as rule no. 8 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 040-10 was AUTHORITY: section 144.270, RSMo 1978. Previously f…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.398 Auxiliary Organizations
1.0K chars
(Rescinded December 11, 1980) 12 CSR 10-3.414 Yearbook Sales (Rescinded July 30, 2018) AUTHORITY: section 144.270, RSMo 1978. Previously filed as rule no. 4 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 040-11 was AUTHORITY: section 144.270, RSMo 1994. This rule was prev…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.400 Parent-Teacher Associations
0.0K chars
(Rescinded December 11, 1980)
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.402 Boy Scouts and Girl Scouts
0.9K chars
(Rescinded December 11, 1980) 12 CSR 10-3.418 Fraternities and Sororities AUTHORITY: section 144.270, RSMo 1978. Previously filed as rule (Rescinded December 11, 1980) no. 9 Jun. 22, 1973, effective Feb. 1, 1973. S.T. regulation 040-13 was last filed Dec. 31, 1975, effective J…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.404 Cafeterias and Dining Halls
0.0K chars
(Moved to 12 CSR 10-110.404)
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.406 Caterers or Concessionaires
0.9K chars
(Rescinded February 28, 2011) AUTHORITY: section 144.270, RSMo, 1978. Previously filed as rule no. 8 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 040-22 was AUTHORITY: section 144.270, RSMo 1994. This rule was previously last filed Dec. 31, 1975, effective Jan. 10, 1976…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.410 Junior Colleges
0.6K chars
AUTHORITY: section 144.270, RSMo 1978. Previously filed as rule (Rescinded December 11, 1980) no. 4 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 040-9 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Rescinded: Filed Aug. AUTHORITY: section 144.270, RSMo 1978. S.T…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.416 Eleemosynary Institutions Defined
0.6K chars
AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 040-12 (Rescinded December 11, 1980) was last filed Dec. 31, 1975, effective Jan. 10, 1976. Rescinded: Filed Aug. 13, 1980, effective Dec. 11, 1980. AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 040-20 was last filed…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.420 YMCA and YWCA Organizations
0.0K chars
(Rescinded December 11, 1980)
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.422 Canteens and Gift Shops
0.9K chars
(Rescinded May 30, 2003) no. 69 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 060-2 was last filed Oct. 28, 1973, effective Nov. 7, 1975. Rescinded: Filed Aug. AUTHORITY: section 144.270, RSMo 1994. This rule was previously 13, 1980, effective Dec. 11, 1980. filed as rul…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.424 Lease and Rental
1.0K chars
(Rescinded December 11, 1976) 070-1 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. AUTHORITY: section 144.270 RSMo 1969. Rule filed Dec. 31, 1975, Rescinded: Filed Aug. 30, 2010, effective Feb. …
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.426 Sales of Aircraft
3.1K chars
use on highways and thus seller was not required to remit sales tax (Rescinded February 28, 2011) on sales of dirt bikes. AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 040-25 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Amended: Filed Se…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.428 Cigarette and Other Tobacco Products Sales
0.2K chars
(Rescinded February 28, 2011) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 12 CSR 10-3.430 Purchaser to Pay the Tax (Rescinded December 11, 1980) . . . . . . . . . . . . . . . . 58
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.430 Purchaser to Pay the Tax
2.1K chars
2010, effective Feb. 28, 2011. (Rescinded December 11, 1980) Rotary Drilling Supply, Inc. v. Director of Revenue, 662 SW2d AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 060-1 was 496 (Mo. banc 1983). Petitioner contended that its sales of drilling last filed Dec. 31, 197…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.431 Handicraft Items Made by Senior Citizens
0.4K chars
(Rescinded February 28, 2011) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 12 CSR 10-3.432 Sale of Prescription Drugs (Rescinded December 11, 1980) . . . . . . . . . . . . . . . 58 12 CSR 10-3.434 Motor Vehicle and Trailer Defined (Rescinded …
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.432 Sale of Prescription Drugs
0.5K chars
(Rescinded December 11, 1980) and equipment used were subject to sales tax. 58 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…
Chapter 12-10-3Open chapter PDF ↗