Chapter 3. State Sales Tax
247 sections in this chapter.
12-10-3-12 CSR 10-3.438 Tangible Personal Property Mounted on Motor Vehicles
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(Rescinded February 28, 2011) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 10 CODE OF STATE REGULATIONS John R. Ashcroft (2/29/24) Secretary of State 12 CSR 10-3.440 Automobiles (Rescinded December 11, 1980) . . . . . . . . . . . . . . . . . …
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.440 Automobiles
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(Rescinded December 11, 1980) last filed Dec. 31, 1975, effective Jan. 10, 1976. Rescinded: Filed Aug. 13, 1980, effective Dec. 11, 1980. AUTHORITY: section 144.270, RSMo 1978. Previously filed as rule no. 36 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 070-3 was last f…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.442 Automotive Demonstrators
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(Rescinded December 11, 1980) AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 080-3 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March AUTHORITY: section 144.270, RSMo 1970. S.T. regulation 070-4 was 30, 1976. Rescinded: Filed March 28, 2001, effective Sep…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.443 Motor Vehicle Leasing Divisions
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(Rescinded February 28, 2011) AUTHORITY: section 144.270, RSMo 1978.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 Rescinded: Filed rule filed May 5, 1978, effective Sept. 12, 1978.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…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.444 Collection of Tax on Vehicles
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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 S.T. regulation 080-5 (Rescinded February 28, 2011) was last filed Dec. 31, 1975, effective Jan. 10, 1976.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. …
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.446 Motor Vehicle Leasing Companies
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(Rescinded February 28, 2011) for October 1981 and August 1982 via the United States mail.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…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.448 Annual Permit Renewal
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(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…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.454 No Return, No Excuse—Return Required Even if No Sales Made
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(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…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.456 Calendar Quarter Defined
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(Rescinded September 30, 2001)
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.458 Aggregate Amount Defined
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(Rescinded December 11, 1980)
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.460 Return Required
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(Rescinded September 30, 2001)
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.462 Annual Filing
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(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…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.464 Tax Includes
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(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…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.466 Revocation Orders
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(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…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.468 Retail Sales Tax License Necessary
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(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…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.470 Consumer Cooperatives
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(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…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.471 Type of Bond
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(Rescinded April 30, 2001)
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.472 General Bond Examples
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(Rescinded March 30, 2001)
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.476 Replacing or Applying for Return of Bond
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(Rescinded March 30, 2001) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 12 CSR 10-3.478 Bond Descriptions (Rescinded March 30, 2001) . . . . . . . . . . . . . . . . . . . . . . . . . 60
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.479 Replacement of Bonds Issued by Suspended Surety Companies
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(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) . …
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.482 Filing
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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…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.484 Returns Required Even if No Sales Made
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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…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.486 Confidential Nature of Tax Data
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(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…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.488 Letter of Authorization
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(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…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.490 Misuse of Sales Tax Data by Cities
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(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…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.492 General Examples
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(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…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.494 Allowance for Defective Merchandise
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(Rescinded September 30, 2001) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61 12 CSR 10-3.496 Seller Timely Payment Discount (Rescinded February 28, 2011) . . . . . . . . . . . 61
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.496 Seller Timely Payment Discount
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(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 …
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.498 Seller Retains Collection From Purchaser
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(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…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.500 Successor Liability
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(Rescinded May 30, 2003)
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.504 Extensions Granted
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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…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.506 Determination of Timeliness
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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. …
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.508 Effect of Saturday, Sunday or Holiday on Payment Due
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(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…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.510 No Permanent Extensions
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(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…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.516 Application for Refund/Credit—Amended Returns
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(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…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.518 Claim Form
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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…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.522 Purchaser’s Promise to Accrue and Pay
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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…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.526 Refund Rather Than Credit
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(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…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.528 No Interest on Refund/Credit
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(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…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.530 Unconstitutional Taxes
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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 …
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.532 Resale Exemption Certificates
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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…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.534 Delivery of the Sale for Resale Exemption Certificate
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(Rescinded February 28, 2011) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.536 Seller’s Responsibility for Collection and Remittance of Tax
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(Rescinded February 28, 2011) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.538 Possession and Delivery of Exemption Certificates
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(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) . . . …
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.540 Limitation on Assessment
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(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.…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.542 Billing
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(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…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.544 Acknowledgement of Informal Hearing
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(Rescinded December 11, 1980) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.546 Fifteen Days Defined—Personal Service
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(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…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.548 Form of Reassessment
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(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…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.550 Reassessment Petition Filing
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(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…
Chapter 12-10-3Open chapter PDF ↗