Chapter 3. State Sales Tax

(Rescinded February 28, 2011) AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 080-4 AUTHORITY: sections 144.070.7. and 144.270, RSMo 1994. Original was last filed Dec. 31, 1975, effective Jan. 10, 1976. Rescinded: Filed rule filed May 5, 1978, effective Sept. 12, 1978. Ame…

AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 080-5 (Rescinded February 28, 2011) was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 070-5 was 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. …

(Rescinded February 28, 2011) for October 1981 and August 1982 via the United States mail. The postmark dates on these returns were November 23, 1981 and AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 070-6 was September 22, 1982, respectively. Respondent assessed penalti…

(Rescinded December 11, 1980) 144.080.2, RSMo ap­plies rather than 144.090, RSMo. John R. Ashcroft (8/31/23) CODE OF STATE REGULATIONS 59 Secretary of State DIVISION 10—DIRECTOR OF REVENUE 12 CSR 10-3—DEPARTMENT OF REVENUE…

(Rescinded September 30, 2001) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59 12 CSR 10-3.456 Calendar Quarter Defined (Rescinded September 30, 2001) . . . . . . . . . . . . . . 59 12 CSR 10-3.458 Aggregate Amount Defined (Rescinded December 11, 19…

(Rescinded September 30, 2001)

(Rescinded December 11, 1980)

(Rescinded September 30, 2001)

(Rescinded September 30, 2001) (Rescinded March 30, 2001) AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 080-6 was AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 087-2 last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, was last filed Dec. 31, 197…

(Rescinded September 30, 2001) 12 CSR 10-3.476 Replacing or Applying for Return of Bond (Rescinded March 30, 2001) AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 080-7 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, AUTHORITY: section 144.270, RSM…

(Rescinded February 29, 2008) expired April 24, 1995. Amended: Filed Aug. 18, 1994, effective Feb. 26, 1995. Rescinded: Filed Sept. 27, 2000, effective March 30, 2001. AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 083-1 was last filed Oct. 28, 1975, effective Nov. 7, 197…

(Rescinded February 29, 2008) 2000, effective March 30, 2001. AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 083-2 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 12 CSR 10-3.479 Replacement of Bonds Issued by Suspended 30, 1976. Amended: Filed June 22…

(Rescinded May 30, 2006) effective March 30, 2001. AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 083-3 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 12 CSR 10-3.480 Applicant Defined 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. A…

(Rescinded April 30, 2001)

(Rescinded March 30, 2001)

(Rescinded March 30, 2001) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 12 CSR 10-3.478 Bond Descriptions (Rescinded March 30, 2001) . . . . . . . . . . . . . . . . . . . . . . . . . 60

(Rescinded March 30, 2001) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 12 CSR 10-3.480 Applicant Defined (Rescinded December 11, 1980) . . . . . . . . . . . . . . . . . . . . . . 60 12 CSR 10-3.482 Filing (Rescinded December 11, 1980) . …

AUTHORITY: section 144.270, RSMo 1994. Original rule filed Sept. 7, (Rescinded December 11, 1980) 1984, effective Jan. 12, 1985. Rescinded: Filed Oct. 6, 2000, effective April 30, 2001. AUTHORITY: section 144.270, RSMo 1978. S.T. regulations 090-1 was last filed Oct. 28, 1975, ef…

AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 087-1 was (Rescinded January 12, 1985) 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. S.T. regu…

(Rescinded December 30, 2003) 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Amended: Filed Sept. 7, 1984, effective Jan. 12, 1985. Rescinded: Filed Nov. 15, AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 120-1 was 2002, effective May 30, 2003. last filed Oct…

(Rescinded December 11, 1980) liability to the state of Missouri. The same owner/operator defaulted on a first deed of trust to the Carney family, the prior AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 121-1 was owners. Great Southern Savings & Loan, to protect its juni…

(Rescinded February 28, 2011) the declaratory suit was pending, James R. Bates negotiated the purchase of the same business. Great Southern and Bates entered AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 122-1 was into a loan agreement whereby Bates executed a promissory…

(Rescinded December 11, 1980) The issue is whether James R. Bates was liable as a successor for the delinquent sales tax liability of the former owner, Cassity. AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 130-1 was The Missouri Supreme Court held that “to be a successo…

(Rescinded September 30, 2001) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61 12 CSR 10-3.496 Seller Timely Payment Discount (Rescinded February 28, 2011) . . . . . . . . . . . 61

(Rescinded February 28, 2011) AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 140-1 was 12 CSR 10-3.502 Successor Determination last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, (Rescinded December 11, 1980) 1976. Amended: Filed Aug. 13, 1980, effective …

(Rescinded February 28, 2011) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61 12 CSR 10-3.500 Successor Liability (Rescinded May 30, 2003) . . . . . . . . . . . . . . . . . . . . . . . . . . . 61 12 CSR 10-3.502 Successor Determination (Rescinde…

(Rescinded May 30, 2003)

AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 140-2 was (Rescinded February 28, 2011) last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Rescinded: AUTHORITY: section 144.270, RSMo 1994. S.T. r…

AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 150-1 was (Rescinded February 28, 2011) John R. Ashcroft (8/31/23) CODE OF STATE REGULATIONS 61 Secretary of State DIVISION 10—DIRECTOR OF REVENUE 12 CSR 10-3—DEPARTMENT OF REVENUE AUTHORITY: section 144.270, RSMo 1994. S.T. …

(Rescinded December 11, 1980) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 12 CSR 10-3.510 No Permanent Extensions (Rescinded December 11, 1980) . . . . . . . . . . . . . . . 62 12 CSR 10-3.512 Calendar Month Defined (Rescinded December 11, 198…

(Rescinded December 11, 1980) 2010, effective Feb. 28, 2011. AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 160-4 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Rescinded: Filed Aug. 12 CSR 10-3.524 Bad Debts 13, 1980, effective Dec. 11, 1980. (Rescinded May 30, 2…

(Rescinded October 30, 2000) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 12 CSR 10-3.518 Claim Form (Rescinded October 30, 2000) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 12 CSR 10-3.520 Who Should Request Refund (Rescinde…

for late filing on these periods. (Rescinded October 30, 2000) The Administrative Hearing Com­mis­sion held since the amount of tax imposed on petitioner was in excess of $250 for the first or AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 190-3 was second month of a cale…

AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 160-3 was (Rescinded February 28, 2011) last filed Oct. 28, 1975, effective Nov. 7, 1975. Rescinded: Filed Aug. 13, 1980, effective Dec. 11, 1980. AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 190-5 was last filed De…

(Rescinded October 30, 2000) certificates were received on the purchase from the purchaser of the salvage. AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 190-7 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March H. Matt Dillon, d/b/a Midwest Home Satellit…

(Rescinded October 30, 2000) auctioneers acting for undisclosed principals are subject to sales tax as the seller of tangible personal property; and that auctioneers AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 190-8 was acting for disclosed principals must maintain sat…

Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Rescinded: (Rescinded October 30, 2000) Filed Sept. 13, 2010, effective Feb. 28, 2011. AUTHORITY: section 144.270, RSMo 1994. Based on the 1952 Op. Atty. Gen. No. 13, Burke (4-11-50). Persons engaged in Supreme Court Decision …

for supplies purchased for their businesses under improper resale (Rescinded May 30, 2003) exemption certificates. The commission held that the waiver of the AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 210-1 was statute of limitations executed by the taxpayer’s bookkee…

(Rescinded February 28, 2011) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63

(Rescinded February 28, 2011) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64

(Rescinded May 30, 2003) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64 12 CSR 10-3.540 Limitation on Assessment (Rescinded December 11, 1980) . . . . . . . . . . . . . . . 65 12 CSR 10-3.542 Billing (Rescinded February 28, 2011) . . . …

(Rescinded December 11, 1980) 12 CSR 10-3.552 Protest Payments, Protest Overpayments, and Protest Payment Returns AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 220-1 was (Moved to 12 CSR 10-102.110) last filed Dec. 31, 1975, effective June 10, 1976. Rescinded: Filed Aug.…

(Rescinded February 28, 2011) disputed sales tax liability. The fact that it later may be found that no tax was due does not disturb the compromise. AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 230-1 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30…

(Rescinded December 11, 1980) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65

(Rescinded December 11, 1980) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65 12 CSR 10-3.548 Form of Reassessment (Rescinded December 11, 1980) . . . . . . . . . . . . . . . . . . . 65 12 CSR 10-3.550 Reassessment Petition Filing (Rescinded Decem…

(Rescinded December 11, 1980) does not disturb the compromise. AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 240-1 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Rescinded: Filed Aug. 12 CSR 10-3.564 Jeopardized Collection 13, 1980, effective Dec. 11, 1980. (Resc…

(Rescinded December 11, 1980) 13, 1980, effective Dec. 11, 1980. John R. Ashcroft (2/29/24) CODE OF STATE REGULATIONS 65 Secretary of State DIVISION 10—DIRECTOR OF REVENUE 12 CSR 10-3—DEPARTMENT OF REVENUE…