Chapter 3. State Sales Tax
247 sections in this chapter.
12-10-3-12 CSR 10-3.552 Protest Payments, Protest Overpayments, and Protest Payment Returns
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(Moved to 12 CSR 10-102.110) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65 12 CSR 10-3.554 Filing Protest Payment Returns (Moved to 12 CSR 10-102.554) . . . . . . . . . . . . 65 12 CSR 10-3.556 Interest and Discounts are Additional (Rescinde…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.554 Filing Protest Payment Returns
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State ex rel. St. Louis Die Casting Corp. v. Morris, 219 SW2d 359 (1949). The failure of the director of revenue to include with (Moved to 12 CSR 10-102.554) the notice of additional assessment under section 144.210, RSMo a statutory notice in writing naming the time and place fo…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.562 No Waiver of Tax
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(Rescinded December 11, 1980) (Rescinded January 30, 2010) AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 230-2 was AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 270-4 was last filed Dec. 31, 1975, effective Jan. 10 1976. Rescinded: Filed Aug. last filed Dec. 31,…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.565 Jeopardy Assessment
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(Rescinded February 28, 2011) (Rescinded December 11, 1980) AUTHORITY: section 144.270, RSMo 1994. Original rule filed Sept. AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 320-6 was 7, 1984, effective Jan. 12, 1985. Rescinded: Filed Sept. 13, 2010, last filed Oct. 28, 197…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.566 Itinerant or Transitory Sellers
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(Rescinded May 30, 2006) taxpayer’s sales tax records more than two years old (sections 144.320 and 144.330, RSMo). AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rules nos. 32 and 33 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 290-2 was last …
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.568 Sampling
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Rescinded: Filed Jan. 18, 2018, effective July 30, 2018. (Rescinded May 30, 2006) AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 320-2
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.570 Audit Facilities
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(Rescinded July 30, 2018) 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 320-3 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, State ex rel. …
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.572 Out-of-State Companies
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(Rescinded July 30, 2018) board” caused the additional assessment to be void. AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 320-4 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 12 CSR 10-3.584 Lien Filing 1976. Rescinded: Filed Jan. 18, 2018, eff…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.574 Recordkeeping Requirements for Microfilm and Data Processing
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Systems (Rescinded July 30, 2018) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66 12 CSR 10-3.576 Records Retention (Rescinded December 11, 1980) . . . . . . . . . . . . . . . . . . . . . . 66 12 CSR 10-3.578 Income Tax Returns May be Used (Rescinded …
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.579 Estoppel Rule
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was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March (Rescinded July 30, 2018) 30, 1976. Amended: Filed Dec. 12, 1989, effective May 11, 1990. Rescinded: Filed Nov. 1, 2005, effective May 30, 2006. AUTHORITY: section 144.270, RSMo 1994. Original rule filed Sept. 7,…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.586 Partial Release of Lien
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(Rescinded December 11, 1980) 12 CSR 10-3.622 Special Event Liquor License—Temporary AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 280-2 was Sales Tax License last filed Oct. 28, 1975, effective Nov. 7, 1975. Rescinded: Filed Aug. (Rescinded August 26, 1985) 6, 1980, eff…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.588 Taxation of Computer Software Programs
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(Rescinded May 30, 2001) effective April 12, 1984. Amended: Filed May 9, 1985, effective Aug. 26, 1985. Amended: Filed March 21, 1986, effective July 11, 1986. AUTHORITY: sections 144.270 and 144.705, RSMo 1994. Original Emergency amendment filed March 4, 1991, effective March 14…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.590 Advertising Businesses
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(Rescinded November 30, 2000) AUTHORITY: section 144.270, RSMo 1994. Original rule filed Dec. 3, 1985, effective Feb. 24, 1986. Rescinded: Filed Feb. 26, 2010, AUTHORITY: section 144.270, RSMo 1994. Original rule filed June effective Sept. 30, 2010. 13, 1984, effective Nov. 11, 1…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.614 Theaters—Criteria for Exemption
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21, 1986, effective Aug. 25, 1986. Rescinded: Filed May 24, 2000, (Rescinded July 30, 2018) effective Nov. 30, 2000. AUTHORITY: section 144.270, RSMo 1994. Original rule filed Sept. 7, 1984, effective Jan. 12, 1985. Rescinded: Filed Jan. 18, 2018, effective July 30, 2018. 12 CSR …
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.620 Review of Assessments by the Administrative Hearing Commission
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(Rescinded February 28, 2011) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.622 Special Event Liquor License—Temporary Sales Tax License
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(Rescinded August 26, 1985) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.626 Quarter-Monthly Period Reporting and Remitting Sales Tax
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(Rescinded February 28, 2011) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.830 Diplomatic Exemptions—Records to be Kept by Sellers as Evidence
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of Exempt Sales (Rescinded September 30, 2010) . . . . . . . . . . . . . . . . . . . . . . . 67
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.832 Diplomatic Exemptions—Acknowledgement and Procedure for
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Requesting (Rescinded September 30, 2010) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.834 Titling and Sales Tax Treatment of Boats
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(Rescinded November 30, 2000) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.836 Payment of Filing Fees for Lien Releases
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(Rescinded December 30, 2003) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 12 CSR 10-3.838 Payment of Filing Fees for Tax Liens (Rescinded December 30, 2003) . . . . . 68 12 CSR 10-3.840 Photographers (Rescinded April 30, 2001) . . . . . . . . . …
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.838 Payment of Filing Fees for Tax Liens
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(Rescinded December 30, 2003) Oct. 30, 2000. AUTHORITY: section 144.270, RSMo 1994. Original rule filed Nov. 19, 1986, effective March 12, 1987. Rescinded: Filed June 30, 2003, 12 CSR 10-3.854 Applicability of Sales Tax to the Sale of effective Dec. 30, 2003. Special Fuel (Rescin…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.840 Photographers
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(Rescinded April 30, 2001) rule filed Aug. 23, 1988, effective Jan. 27, 1989. Rescinded: Filed Jan. 18, 2018, effective July 30, 2018. AUTHORITY: section 144.270, RSMo 1994. Original rule filed April 10, 1987, effective Aug. 13, 1987. Amended: Filed Oct. 22, 1987, effective Feb. …
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.842 Surety Companies—Remittance Requirements
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(Rescinded March 30, 2001) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68 12 CSR 10-3.844 Letters of Credit (Rescinded March 30, 2001) . . . . . . . . . . . . . . . . . . . . . . . . . . . 68
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.844 Letters of Credit
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12 CSR 10-3.860 Marketing Organizations Soliciting Sales (Rescinded March 30, 2001) Through Exempt Entity Fund-Raising Activities AUTHORITY: section 144.270, RSMo 1994. Original rule filed Sept. (Rescinded May 30, 2003) 28, 1987, effective Jan. 14, 1988. Rescinded: Filed Sept. 27…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.846 Taxability of Sales Made at Fund-Raising Events Conducted by Clubs
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and Organizations Not Otherwise Exempt From Sales Taxation (Moved to 12 CSR 10-110.846) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68 14 CODE OF STATE REGULATIONS John R. Ashcroft (2/29/24) Secretary of State 12 CSR 10-3.848 Concrete Mixing …
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.848 Concrete Mixing Trucks
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(Rescinded January 30, 2000) effective Feb. 28, 2011. AUTHORITY: sections 144.030.2(5) and 144.270, RSMo 1994. Original rule filed July 6, 1988, effective Oct. 27, 1988. Rescinded: 12 CSR 10-3.866 Bulldozers for Agricultural Use Filed July 14, 1999, effective Jan. 30, 2000. (Resc…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.850 Veterinary Transactions
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(Rescinded November 30, 2000) effective Nov. 30, 2000. AUTHORITY: section 144.270, RSMo 1994. Original rule filed Feb. 23, 1989, effective June 11, 1989. Emergency amendment filed Aug. 12 CSR 10-3.868 Not-for-Profit Civic, Social, Service or 18, 1994, effective Aug. 28, 1994, exp…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.852 Orthopedic and Prosthetic Devices, Insulin and Hearing Aids
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(Rescinded October 30, 2000) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.854 Applicability of Sales Tax to the Sale of Special Fuel
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(Rescinded July 30, 2018) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68 12 CSR 10-3.856 Direct Pay Agreement (Rescinded February 28, 2011) . . . . . . . . . . . . . . . . . . . . 68
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.858 Purchases by State Senators or Representatives
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(Moved to 12 CSR 10-110.858) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.860 Marketing Organizations Soliciting Sales Through Exempt Entity
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Fund-Raising Activities (Rescinded May 30, 2003) . . . . . . . . . . . . . . . . . . . . . . 68 12 CSR 10-3.862 Sales Tax on Vending Machine Sales (Rescinded February 28, 2011) . . . . . . . 68 12 CSR 10-3.866 Bulldozers for Agricultural Use (Rescinded November 30, 2000) . . . . …
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.868 Not-for-Profit Civic, Social, Service or Fraternal Organizations—
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Criteria for Exemption (Rescinded March 30, 2011) . . . . . . . . . . . . . . . . . . . . . 68
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.870 Information Required to be Filed by Not-for-Profit Organizations
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Applying for a Sales Tax Exemption Letter (Rescinded February 28, 2011) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68 12 CSR 10-3.872 Sales of Newspapers and Other Publications (Rescinded July 30, 2018) . . . . 69
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.872 Sales of Newspapers and Other Publications
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(Rescinded July 30, 2018) AUTHORITY: section 144.270, RSMo 1994. Original rule filed Nov. 15, 1990, effective June 10, 1991. Rescinded: Filed Oct. 7, 2010, AUTHORITY: sections 144.010, 144.021 and 144.270, RSMo 1994. effective March 30, 2011. Emergency rule filed Jan. 5, 1990, ef…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.874 Questions and Answers on Taxation of Newspapers
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(Rescinded July 30, 2018) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69 12 CSR 10-3.876 Taxation of Sod Businesses (Moved to 12 CSR 10-103.876) . . . . . . . . . . . . . . . . . 69 12 CSR 10-3.878 Certificate of Deposit (Rescinded Marc…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.876 Taxation of Sod Businesses
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(Moved to 12 CSR 10-103.876) (Rescinded July 30, 2011) AUTHORITY: section 144.270, RSMo 1994. Original rule filed Jan.
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.878 Certificate of Deposit
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(Rescinded March 30, 2001) effective July 30, 2011. AUTHORITY: sections 144.087 and 144.270, RSMo 1994. Emergency Amoco Oil Company v. Director of Revenue, Case No. 89- rule filed Sept. 18, 1990, effective Sept. 28, 1990, expired Jan. 25, 001011RS (A.H.C. 01/07/91). Sales of good…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.880 Sales of Postage Stamps
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(Rescinded July 30, 2018) Western Trailer Service, Inc. v. Lepage, 575 SW2d 173 (Mo. banc AUTHORITY: section 144.270, RSMo 1994. Original rule filed Oct. 1978). Under contract, employees of a trailer company went to 16, 1990, effective March 14, 1991. Rescinded: Filed Jan. 18, 20…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.884 Basic Steelmaking Exemption—Sales Tax
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(Rescinded March 30, 2011)
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.886 Exemption For Construction Materials Sold To Exempt Entities
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(Rescinded March 30, 2011) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.888 Sales “In Commerce” Between Missouri And Other States
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(Rescinded July 30, 2011) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.890 Area Betterment, Tourism or Marketing Program Fees To Be Included
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As Taxable Gross Receipts (Rescinded September 30, 2001) . . . . . . . . . . . . . . 70 John R. Ashcroft (2/29/24) CODE OF STATE REGULATIONS 15 Secretary of State 12 CSR 10-3.892 Light Aircraft—Light Aircraft Kits (Rescinded May 30, 2006) . . . . . . . . . . . . . 70 12 CSR 10-3.…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.892 Light Aircraft—Light Aircraft Kits
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(Rescinded May 30, 2006) AUTHORITY: section 144.270, RSMo 1994. Emergency rule filed Aug. 18, 1994, effective Aug. 28, 1994, expired Dec. 25, 1994. Emergency amendment filed Dec. 9, 1994, effective Dec. 26, 1994, expired April 24, 1995. Original rule filed Aug. 18, 1994, effectiv…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.894 Animal Bedding—Exemption
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(Rescinded January 30, 2012) AUTHORITY: section 144.270, RSMo 1994. Emergency rule filed Aug. 18, 1994, effective Aug. 28, 1994, expired Dec. 25, 1994. Emergency amendment filed Dec. 9, 1994, effective Dec. 26, 1994, expired April 24, 1995. Original rule filed Aug. 18, 1994, effe…
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.896 Auctioneers, Brokers and Agents
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(Rescinded March 30, 2011) AUTHORITY: section 144.270, RSMo 1994. Original rule filed Sept. 28, 1995, effective May 30, 1996. Rescinded: Filed Oct. 7, 2010, effective March 30, 2011.
Chapter 12-10-3Open chapter PDF ↗12-10-3-12 CSR 10-3.898 Non-Reusable and Reusable Items
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(Rescinded March 30, 2001) AUTHORITY: section 144.270, RSMo 1994. Original rule filed Nov. 26, 1997, effective May 30, 1998. Rescinded: Filed Sept. 27, 2000, 70 CODE OF STATE REGULATIONS (2/29/24) John R. Ashcroft Secretary of State…
Chapter 12-10-3Open chapter PDF ↗