Chapter 4. State Use Tax
47 sections in this chapter.
12-10-4-12 CSR 10-4.005 Purchaser Includes
0.5K chars
(Rescinded July 30, 2018) Missouri has a system of tax credit for taxes paid in other states. Finally, the court concluded that there was no discrimination AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 605-1 since interstate and intra-state commerce are equally burdened.…
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.010 Purchaser’s Responsibilities
3.9K chars
(Rescinded July 30, 2018) AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 605-4 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 605-2 30, 1976. Rescinded: Filed Jan. 18, 2018, effective July 30, 2…
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.015 Sale Consummation
3.9K chars
(Rescinded March 30, 2024) 12 CSR 10-4.025 Guideline for When Title Passes (Rescinded January 12, 1987) AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 605-3 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March AUTHORITY: section 144.705, RSMo 1969, U.T. R…
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.020 Delivery
0.0K chars
(Rescinded July 30, 2018)
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.040 Delivery Expenses to Purchaser
0.8K chars
(Rescinded April 9, 1994) 12 CSR 10-4.080 Sales to National Banks and Other Financial Institutions AUTHORITY: section 144.705, RSMo 1986. U.T. regulation 605-8 (Rescinded July 30, 2018) originally filed Oct. 28, 1975, effective Nov. 7, 1975. Rescinded: Filed Oct. 1, 1993, effecti…
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.045 Cancelled Sales
0.0K chars
(Rescinded July 30, 2018)
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.050 Cost of Doing Business
1.6K chars
Filed Jan. 18, 2018, effective July 30, 2018. (Rescinded July 30, 2018) Primary Steel, Inc. v. Director of Revenue, Case No. RS-82-0059 AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 605-10 (A.H.C. 9/7/83). The issue in this case was whether there was originally filed Oct…
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.055 Regulations Under Section 144.020, RSMo
1.0K chars
(Rescinded July 30, 2018) was found that there was no nexus in the state of Missouri. AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 605-11 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 12 CSR 10-4.090 Regulations Under Subdivisions (2) and (3) 30,…
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.060 Vendor Includes
0.9K chars
(Rescinded July 30, 2018) (Rescinded July 30, 2018) AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 605-12 AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 615-4 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March originally filed Oct. 28, 1975, eff…
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.080 Sales to National Banks and Other Financial Institutions
0.2K chars
(Rescinded July 30, 2018). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 12 CSR 10-4.085 Liability of Out-of-State Vendors (Rescinded July 30, 2018). . . . . . . . . . . . . . . . . 6
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.085 Liability of Out-of-State Vendors
0.8K chars
AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 605-9 (Rescinded July 30, 2018) originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 615-2 30, 1976. Rescinded: Filed Jan. 18, 2018, effective July 30, 2…
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.090 Regulations Under Subdivisions (2) and (3) of Sections 144.030 and
1.9K chars
144.040, RSMo (Rescinded July 30, 2018). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 12 CSR 10-4.095 Motor Vehicle Purchased (Rescinded July 30, 2018). . . . . . . . . . . . . . . . . . . . . . . . 6 12 CSR 10-4.100 Tax Paid to Another State (Rescinded March…
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.100 Tax Paid to Another State
0.6K chars
(Rescinded March 30, 2024) (Rescinded July 30, 2018) AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 615-5 AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 620-1 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March originally filed Oct. 28, 1975, eff…
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.105 Resale
1.7K chars
(Rescinded July 30, 2018) AUTHORITY: section 144.705, RSMo 1986. U.T. regulation 635-1 AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 615-6 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Rescinded: Filed originally filed Oct. 28, 1975, effective Nov. 7, 1975. Ref…
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.110 Personal Effects
0.6K chars
(Rescinded July 30, 2018) does not have the right or duty to grant a use tax exemption in the case in which an individual transfers motor vehicles to AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 615-7 a corporation in which s/he owns 100% of the stock and the originally…
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.115 Documentation Required
0.8K chars
(Rescinded July 30, 2018) (Rescinded November 30, 2000) AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 615-8 AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 640-2 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March originally filed Oct. 28, 1975, …
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.125 Gross Sales Reporting Method
0.0K chars
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.130 Separately Stating
2.2K chars
653 SW2d 220 (Mo. banc 1983)). Wooden shipping pallets were (Rescinded July 30, 2018) not purchased for resale by shipper (see Floyd Charcoal Co., Inc. v. Director of Revenue, 599 SW2d 173 (Mo. banc 1980)); fact that soft drink bottles could be returned for deposit did not make A…
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.150 Limitation on Assessment
0.7K chars
(Rescinded July 30, 2018) AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 645-1 12 CSR 10-4.205 Jeopardy Assessment originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March (Rescinded July 30, 2018) 30, 1976. Amended: Filed Dec. 3, 1985, effective Feb. 24, 198…
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.155 Vendor’s Responsibility
0.0K chars
(Rescinded July 30, 2018)
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.160 Effect of Saturday, Sunday or Holiday on Payment Due
3.8K chars
(Moved to 12 CSR 10-102.160) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 12 CSR 10-4.165 Bad Debts Credit (Rescinded May 30, 2001). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 12 CSR 10-4.170 Aggregate Amount Defined (…
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.165 Bad Debts Credit
0.6K chars
(Rescinded May 30, 2001) 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Amended: Filed Sept. 2, 1983, effective Jan. 1, 1984. Amended: Filed Sept. AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 655-2 7, 1984, effective Jan. 12, 1985. Rescinded: Filed Jan. 26, …
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.170 Aggregate Amount Defined
0.3K chars
(Rescinded July 30, 2018) (Moved to 12 CSR 10-103.170) AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 655-2 originally filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March…
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.175 Amended Returns
0.6K chars
30, 1976. Amended: Filed Dec. 3, 1985, effective April 25, 1986. (Rescinded July 30, 2018) Rescinded: Filed Jan. 26, 2018, effective July 30, 2018. AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 655-4 filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Re…
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.180 Filing Final Return
0.3K chars
(Moved to 12 CSR 10-103.180) originally filed Oct. 28, 1975, effective Nov. 7, 1975. Rescinded: Filed Sept. 7, 1984, effective Jan. 12, 1985.
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.185 Filing Returns When No Liability Exists
0.2K chars
(Moved to 12 CSR 10-103.185) 12 CSR 10-4.230 Protest Payment (Rescinded March 30, 2024)
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.190 Payment of Tax
0.8K chars
(Rescinded July 30, 2018) originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Rescinded: Filed Aug. 15, 2023, effective March 30, 2024. AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 655-7 originally filed Oct. 28, 1975, effective Nov. 7, 1975.…
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.200 Filing of Returns and Payment of Tax
2.7K chars
(Rescinded July 30, 2018) Sept. 7, 1984, effective Jan. 12, 1985. AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 660-1 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 12 CSR 10-4.240 Administrative and Judicial Review 30, 1976. Amended: Filed Dec. 3,…
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.210 Assignments and Bankruptcies
0.9K chars
AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 650-1 (Rescinded July 30, 2018) originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Rescinded: Filed Jan. 18, 2018, effective July 30, 2018. AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 6…
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.220 Calendar Month Defined
0.0K chars
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.245 Interest Payment
1.1K chars
(Rescinded July 30, 2018) originally filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Rescinded: Filed Aug. 15, 2023, effective March 30, 2024. AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 685-2 originally filed Oct. 28, 1975, effective Nov. 7, 1975…
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.250 Liens
0.6K chars
(Rescinded July 30, 2018) (Rescinded January 30, 2000) AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 690-1 AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 705-3 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March originally filed Oct. 28, 1975, e…
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.255 Who Should Request Refund
0.8K chars
(Rescinded October 30, 2000) AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 705-4 AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 695-1 originally filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March originally filed Oct. 28, 1975, effective Nov. 7, 1975. Re…
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.260 Claim Form
0.6K chars
(Rescinded October 30, 2000) AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 695-2 12 CSR 10-4.305 Collection Allowance originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March (Rescinded July 30, 2018) 30, 1976. Rescinded: Filed April 19, 2000, effective Oct.…
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.265 Refund Rather Than Credit
0.7K chars
(Rescinded October 30, 2000) Rescinded: Filed Jan. 26, 2018, effective July 30, 2018. AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 695-3 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 12 CSR 10-4.310 Timely Filing 30, 1976. Rescinded: Filed April …
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.300 No Waiver of Tax
0.0K chars
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.315 Fifteen Days—Defined Personal Service
0.6K chars
(Rescinded December 11, 1976) rule filed July 2, 1990, effective Dec. 31, 1990. Rescinded: Filed Jan. 26, 2018, effective July 30, 2018. AUTHORITY: section 144.705 RSMo 1969. Rule filed Dec. 31, 1975, effective Jan. 10, 1976. Rescinded: Filed Aug. 17, 1976, effective Dec. 11, 197…
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.320 Sales Tax Rules Apply
0.9K chars
(Moved to 12 CSR 10-113.320) 24, 1990, effective March 14, 1991. Rescinded: Filed July 26, 2011, effective Jan. 30, 2012. 12 CSR 10-4.330 Application for Refund/Credit-Amended Returns 12 CSR 10-4.630 Basic Steelmaking Exemption—Use Tax (Rescinded October 30, 2000) (Rescinded July…
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.330 Application for Refund/Credit-Amended Returns
0.6K chars
(Rescinded October 30, 2000) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 12 CSR 10-4.340 Dual Operators (Rescinded October 30, 2004). . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 12 CSR 10-4.600 Return Required (Moved to 12 CSR…
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.340 Dual Operators
0.6K chars
(Rescinded October 30, 2004) (Rescinded March 30, 2001) AUTHORITY: section 144.705, RSMo 1994. Original rule filed Oct. AUTHORITY: sections 144.625 and 144.705, RSMo 1994. Original 15, 1985, effective March 24, 1986. Rescinded: Filed April 14, 2004, rule filed Dec. 4, 1990, effec…
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.600 Return Required
0.3K chars
(Moved to 12 CSR 10-103.630) 12 CSR 10-4.634 Delivery, Freight and Transportation Charges—Use Tax (Rescinded April 30, 2001)…
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.610 Annual Filing
0.4K chars
(Moved to 12 CSR 10-103.640) AUTHORITY: section 144.705, RSMo 1994. Original rule filed Oct. 1, 1993, effective April 9, 1994. Rescinded: Filed Oct. 6, 2000, effective April 30, 2001.…
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.620 Aircraft
0.5K chars
(Rescinded July 30, 2018) AUTHORITY: section 144.610, RSMo 1994. Original rule filed June 14, 1988, effective Oct. 27, 1988. Rescinded: Filed Jan. 26, 2018, effective July 30, 2018. 12 CSR 10-4.622 Marketing Organizations Soliciting Sales Through Exempt Entity Fund-Raising Activi…
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.622 Marketing Organizations Soliciting Sales Through Exempt Entity
0.8K chars
Fund-Raising Activities (Rescinded September 30, 2024) . . . . . . . . . . . . . . . . . 10 12 CSR 10-4.624 Change of State Use Tax Rate (Rescinded February 28, 2001) . . . . . . . . . . . . . . 10 12 CSR 10-4.626 Direct Pay Agreement (Rescinded July 30, 2018). . . . . . . . . . …
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.624 Change of State Use Tax Rate
0.3K chars
(Rescinded February 28, 2001) AUTHORITY: section 144.705, RSMo 1994. Emergency rule filed Sept. 29, 1989, effective Oct. 9, 1989, expired Feb. 5, 1990. Original rule filed Sept. 29, 1989, effective Jan. 26, 1990. Rescinded: Filed Aug. 24, 2000, effective Feb. 28, 2001.
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.626 Direct Pay Agreement
0.3K chars
(Rescinded July 30, 2018) 10 CODE OF STATE REGULATIONS (8/31/24) John R. Ashcroft Secretary of State…
Chapter 12-10-4Open chapter PDF ↗12-10-4-12 CSR 10-4.634 Delivery, Freight and Transportation Charges—Use Tax
1.0K chars
(Rescinded April 30, 2001) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 4 CODE OF STATE REGULATIONS John R. Ashcroft (8/31/24) Secretary of State 12 CSR 10-4—DEPARTMENT OF REVENUE DIVISION 10—DIRECTOR OF REVENUE TITLE 12—DEPARTMENT OF…
Chapter 12-10-4Open chapter PDF ↗