Chapter 3. State Sales Tax

(Rescinded May 30, 2003) 1978) the court held while title ordinarily will not pass until property is delivered to buyer or reaches agreed place but title will AUTHORITY: section 144.270, RSMo 1994. This rule was previously pass notwithstanding that seller is to make delivery if s…

(Rescinded April 30, 2001) sales tax on the sale of lenses to its clients. The taxpayer argued that the lenses were part of the service and that petitioner was AUTHORITY: section 144.270, RSMo 1994. This rule was previously exempt. In support of its position taxpayer argued that …

(Rescinded April 30, 2001) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 12 CSR 10-3.156 Dental Laboratories (Rescinded April 30, 2001) . . . . . . . . . . . . . . . . . . . . . . . . . . 31 12 CSR 10-3.158 Sale on Installed Basis (Res…

(Rescinded September 30, 2001) AUTHORITY: section 144.270, RSMo 1994. Original rule filed Sept. AUTHORITY: section 144.270, RSMo 1994. This rule was previously 14, 1976, effective Jan. 1, 1977. Amended: Filed Aug. 13, 1980, filed as rule no. 82 Jan. 22, 1973, effective Feb. 1, 19…

(Rescinded April 30, 2001) AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 010-79 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. 29 Jan. 22, 1973, effective Feb. 1, 1973…

(Rescinded September 30, 2001) allowing him to retain title to the elevator until he was paid in full and if not, to remove the elevator. Judge Ellison held this clause AUTHORITY: section 144.270, RSMo 1994. This rule was previously prevented the tangible personal property from b…

(Rescinded November 30, 2000) Where elevator company does repair work on existing elevators and supplies small parts which become part of the elevator, and AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 010-77A does not retain title to the parts, the company is not subjec…

(Rescinded May 30, 2001) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 12 CSR 10-3.168 Documentation Required (Rescinded July 30, 2018) . . . . . . . . . . . . . . . . . . . . . 32 12 CSR 10-3.170 Computer Printouts (Rescinded November…

Martin Coin Co. of St. Louis v. Richard A. King, 665 SW2d (Rescinded November 12, 1977) 939 (Mo. banc 1984). The court held in Scotchmen's Coin Shop v. Administrative Hearing Commission, 654 SW2d 873 (Mo. AUTHORITY: section 144.270, RSMo 1969. Rule last filed Dec. 31, banc 1983) …

(Rescinded September 30, 2001) Revenue, 529 SW2d 375 (Mo. banc 1975). Subsequent to the decision in that case, the department had enacted sales tax rule AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 010-81A 12 CSR 10-3.176 which provided that sales tax could be charged o…

(Rescinded December 30, 2003) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 12 CSR 10-3.178 Dues are not Admissions (Rescinded April 29, 1991) . . . . . . . . . . . . . . . . . . . . . 35

(Rescinded April 29, 1991) exempt educational service. Secondly, taxpayer asserted that even if tax liability existed, the finding of the commission that there AUTHORITY: section 144.270, RSMo 1986. S.T. regulation 010-83 was no neglect or refusal to file sales tax returns reliev…

Property and the Same Taxpayer (Rescinded October 30, 2002) . . . . . . . . . . 35 12 CSR 10-3.182 Excursions (Rescinded July 30, 2018) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 12 CSR 10-3.184 Electricity, Water and Gas (Rescinded February 29, 2008…

001797RS (A.H.C. 09/14/90). The issue in this case was whether (Rescinded July 30, 2018) fees paid by teams to participate in soccer league play were subject to sales tax as “fees paid to or in a place of amusement” or were AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 0…

(Rescinded February 29, 2008) had purchased the pagers and mobile radios under the conditions of sales at retail and paid tax on them pursuant to section AUTHORITY: section 144.270, RSMo 1994. This rule was previously 144.020.1(8), RSMo. filed as rule no. 55 Jan. 22, 1973, effect…

(Rescinded April 30, 2001) Revenue, Case No. RS-82-4625 (A.H.C. 10/5/84), the commission found that the petitioner’s sale of shortening was exempt from AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 010-87 taxation to the extent that the purchaser intended for it to be wa…

(Rescinded July 30, 2018) sale was only incidental to the primary transaction. Therefore, the purchasing restaurant was the user and the sale to that restaurant AUTHORITY: section 144.270, RSMo 1994. This rule was previously was a taxable retail sale. filed as rule no. 57 Jan. 22…

(Rescinded January 30, 2011) Smith Beverage Co. of Columbia, v. Reiss, 568 SW2d 61 (Mo. banc AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 010-90 1978). Bottlers were not required to pay a use tax on reusable soft was last filed Oct. 28, 1975, effective Nov. 7, 1975. Ref…

(Rescinded September 30, 2001) Bottlers were not required to pay a use tax on reusable soft drink bottles purchased from outstate suppliers and transferred to AUTHORITY: section 144.270, RSMo 1994. This rule was previously retailers for sale to consumers, since these transactions…

(Rescinded March 30, 2001) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 John R. Ashcroft (2/29/24) CODE OF STATE REGULATIONS 5 Secretary of State 12 CSR 10-3.216 Permanent Resident Defined (Rescinded March 30, 2001) . . . . . . . . . . . …

(Rescinded March 30, 2001) lease agreements or at the time of registration of motor vehicles. However, either election must include all motor vehicles held AUTHORITY: section 144.270, RSMo 1994. This rule was previously for rental or lease and a corporation with separately manage…

(Rescinded March 30, 2001) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 12 CSR 10-3.222 Transportation Fares (Rescinded May 30, 2003) . . . . . . . . . . . . . . . . . . . . . . . . . 39 12 CSR 10-3.224 Effective Date of Option (Rescinded…

(Rescinded May 30, 2003) ​12 CSR 10-3.216 Permanent Resident Defined (Rescinded March 30, 2001) AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 58 Jan. 22, 1973, effective Feb. 1, 1973. S.T. AUTHORITY: section 144.270, RSMo 1994. S.T. regulation …

and c) all fees paid to or in place of amusement. (Rescinded December 11, 1980) Regarding the first provision, the commission found that the sums in question were not paid for admission as that AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 020-8 term is commonly understo…

(Rescinded January 30, 2011) lease agreements or at the time of registration of motor vehicles. However, either election must include all motor vehicles held AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 020-10 for rental or lease and a corporation with separately manage…

(Rescinded May 30, 2003) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40

(Rescinded May 30, 2003) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 12 CSR 10-3.233 Export Sales (Rescinded October 30, 2002) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 12 CSR 10-3.234 Permit Required (Rescinded De…

(Rescinded October 30, 2002) Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Rescinded: Filed April 4, 2002, effective Oct. 30, 2002. AUTHORITY: section 144.270, RSMo 1994. Original rule filed Sept. 7, 1984, effective Jan. 12, 1985. Rescinded: Filed …

12 CSR 10-3.232 Maintenance Charges for Leased or Rented (Rescinded December 11, 1980) Equipment (Rescinded May 30, 2003) AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 020-15 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Rescinded: Filed AUTHORITY: section 144.2…

Subdivision—General Requirements (Rescinded October 30, 2002) . . . . . . . . 41 12 CSR 10-3.246 General Examples (Rescinded December 11, 1980) . . . . . . . . . . . . . . . . . . . . . . . 41

(Rescinded December 11, 1980) 207 (1973). The legislature’s repeal of old section 144.261 and enactment of new section 144.261 abolished the need for review by AUTHORITY: section 144.270, RSMo 1978. Previously filed as rule the tax commission before judicial review could be sough…

Missouri Political Subdivision Claiming Exemption (Rescinded October 30, 2002) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41

(Rescinded November 30, 2000) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 12 CSR 10-3.249 Sales to Foreign Diplomats (Rescinded September 30, 2010) . . . . . . . . . . . . . 42 12 CSR 10-3.250 Sales to Missouri (Rescinded October 30, 2002) . .…

(Rescinded September 30, 2010) AUTHORITY: section 144.270, RSMo 1994. Original rule filed Sept. 12 CSR 10-3.256 Sales Other Than Missouri or its Political 7, 1984, effective Jan. 12, 1985. Rescinded: Filed Feb. 26, 2010, Subdivisions effective Sept. 30, 2010. (Rescinded October 3…

(Rescinded October 30, 2002) 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Rescinded: Filed April 4, 2002, effective Oct. 30, 2002. AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 1 Jan. 22, 1973, effective Feb. 1, 1973. S.T. re…

(Rescinded July 30, 2018) of direct judicial review, without intervening administrative AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 030-2A review, of the director’s (of revenue) decisions in sales tax matters. was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refi…

(Rescinded October 30, 2002) United States v. New Mexico, 455 U.S. 720, 102 S.Ct. 1373 (1982). New Mexico’s sales tax was not invalid as applied to AUTHORITY: section 144.270, RSMo 1994. This rule was previously purchases made by contractors having contracts with the federal file…

(Rescinded October 30, 2002) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 12 CSR 10-3.258 Petty Cash Funds (Rescinded October 30, 2002) . . . . . . . . . . . . . . . . . . . . . . . . . 42

(Rescinded November 30, 2000) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42

(Rescinded November 30, 2000) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 12 CSR 10-3.264 Repossessed Tangible Personal Property (Rescinded January 30, 2011) . . . . . 43

(Rescinded January 30, 2011) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 12 CSR 10-3.268 General Rule (Rescinded December 11, 1980) . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 12 CSR 10-3.270 Carbon Dioxide Gas (Rescinded May …

construction contract pursuant to which the steel was used was (Rescinded July 30, 2018) performed in Kansas. There was no violation of the Commerce Clause, and therefore, taxpayer was liable for tax. AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule n…

(Rescinded November 30, 2000) 2001. AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 030-13 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 12 CSR 10-3.282 Sales of Seed, Pesticides and Fertilizers 1976. Amended: Filed Aug. 13, 1980, effective Jan. …

(Rescinded June 28, 1986) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 12 CSR 10-3.278 Agricultural Feed and Feed Additives (Rescinded November 30, 2000) . . . . 44

change its essential functional character as a fuel. (Rescinded November 30, 2000) Lady Baltimore of Missouri, Inc. v. Director of Revenue, Case AUTHORITY: section 144.270, RSMo 1994. This rule was previously Nos. RS-83-2819 and RS-83-2820 (A.H.C. 9/9/87). The petitioner filed as…

(Rescinded October 30, 2001) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44

(Rescinded November 30, 2000) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 12 CSR 10-3.284 Poultry Defined (Rescinded November 30, 2000) . . . . . . . . . . . . . . . . . . . . . . . 44 12 CSR 10-3.286 Livestock Defined (Rescinded November 30, 20…

for his seed cleaner and conveyor for two reasons. First, petitioner (Rescinded November 30, 2000) used the equipment for commercial processing of soybeans other than his own, a use clearly not within the requirement that the AUTHORITY: section 144.270, RSMo 1994. S.T. regulation…

farm crops on low-lying land and the farmers used the equipment (Rescinded November 30, 2000) exclusively for such purposes and the link between controlling drainage on the farmland and the production of the crops is a direct AUTHORITY: section 144.270, RSMo 1994. S.T. regulation…