Missouri Administrative Code

(Rescinded July 30, 2018) banking house and all other facilities by the application of a fraction, the numerator of which is the amount of deposit AUTHORITY: section 148.100, RSMo 1986. Original rule filed March the bank has separately calculated for the ATM operated as a 11, 198…

as a facility; PURPOSE: This rule provides a uniform manner for financial 2. If the ATM operates as a facility only after the cutoff institutions to apportion their bank tax among the main bank date for the FDIC Report, then the deposit of the facility shall and the branches. Thi…

Association Tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 12 CSR 10-10.050 Statute of Limitations for Credit Institutions Tax. . . . . . . . . . . . . . . . . . . . . . . 4

Tax (1) The director of revenue may issue multiple assessments PURPOSE: This rule establishes a statute of limitations for the against the taxpayer for a single taxable year pursuant to assessment of Credit Institutions Tax as set out in Chapter 148, section 148.680, RSMo when th…

Associations for a Single Year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

Associations Tax Returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 12 CSR 10-10.080 Multiple Assessments of Credit Institutions for a Single Year. . . . . . . . . . . . 5 12 CSR 10-10.090 Extension of Time to File Credit Institutions …

for a Single Year (3) The return shall be filed and all unpaid taxes plus interest PURPOSE: This rule clarifies that the director of revenue may issue shall be remitted on or before the last day of the extension. multiple assessments against a taxpayer for a given period on separ…

(Rescinded December 30, 2023) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 12 CSR 10-10.110 Extension of Time to File Bank Tax Returns . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 12 CSR 10-10.125 Income Period (Rescinded December 30, 2023). . . . . . . . . . . . . . . . . . . . . . . . 6 12 CSR 10-10.130 Bank Franchise Tax. . . …

(Rescinded December 30, 2023) amendments or additions to such forms and instructions. AUTHORITY: section 148.100, RSMo 1986. Original rule filed March (5) The Form INT-2 and its instructions rely upon Treasury 2, 1987, effective Aug. 13, 1987. Rescinded: Filed May 17, 2023, Regul…

of the Code of Federal Regulations (last amended Oct. 20, 2008), PURPOSE: This rule establishes a procedure for filing the bank are hereby incorporated by reference and made part of this franchise tax return as required under section 148.050, RSMo. rule, as published by the Unite…

(Rescinded July 30, 2024) AUTHORITY: section 148.100, RSMo 1986*. Original rule filed March 2, 1987, effective Aug. 13, 1987. Amended: Filed April 1, 1992, AUTHORITY: section 148.100, RSMo 1986. Original rule filed March effective Sept. 6, 1992. 2, 1987, effective Aug. 13, 1987. …

(Rescinded September 30, 2024) PURPOSE: This rule establishes guidelines concerning allowable AUTHORITY: section 148.100, RSMo 1986. Original rule filed March tax credits on the bank franchise tax return pursuant to section 2, 1987, effective Aug. 13, 1987. Rescinded: Filed Feb. …

Refund From Other County to section 148.030.3., RSMo: (A) The payment must have been made to Missouri or a PURPOSE: This rule establishes an effective date and period for Missouri political subdivision; which bank franchise tax refunds may be issued, as provided by (B) Payment mu…

(Rescinded March 30, 2024) (4) Credit unions and savings and loan associations which do not file a consolidated return for federal income tax purposes AUTHORITY: section 148.100, RSMo 1986. Original rule filed shall deduct accrued federal income tax liability, unless a cash March…

Institutions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

Unions and Savings and Loan Associations. . . . . . . . . . . . . . . . . . . . . . . . . . . 8

Agreement (Rescinded March 30, 2024). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

Corporation and the Financial Corporation (Rescinded March 30, 2024). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 2 CODE OF STATE REGULATIONS John R. Ashcroft (8/31/24) Secretary of State 12 CSR 10-10—DEPARTMENT OF REVENUE DIVISION 10—DIRECTO…

tax on the meals provided to its customers. If the taxpayer had PURPOSE: Section 136.300, RSMo, ad-dresses which party has adequate records and provided those to the department during the burden of proof on any factual issue relevant to ascertaining the audit, and later produces …

owner had a tax liability with the department. The taxpayer PURPOSE: Section 144.150, RSMo, makes a person acquiring a required the previous owner to provide a statement from the business, or the stock of goods or assets of a business, liable for department listing the amount owe…

PURPOSE: This rule explains the treatment under federal law of sales and use tax in a bankruptcy or other court appointments, and the liability of trustees, assignees and receivers for sales and use tax. (1) In general, any trustee, assignee or receiver must notify the department…

in the amount of the overpayment instead of a refund if the PURPOSE: Section 144.190, RSMo, permits a seller to file a claim for seller requests a credit on the claim. A seller cannot take a refund of an over-payment of sales or use taxes resulting from a credit for any overpayme…

Returns. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 12 CSR 10-102.160 Effect of Saturday, Sunday, or Holiday on Payment Due. . . . . . . . . . . . . . . . . 5 12 CSR 10-102.554 Filing Protest Payment Retur…

(2) If a protest payment is not made by the required due date, (Rescinded May 30, 2024) interest and additions to tax should be included in the payment to properly perfect the protest. AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 240-4 was last filed Dec. 31, 1975, effe…

amount franchise received from ticket buyers, including the ELT, PURPOSE: This rule clarifies what sales tax is required to be was subject to sales tax and did not constitute a tax upon a tax. paid and collected on the sale of tickets. Applicable sales taxes are enumerated and th…

(1) Every business, making sales of tangible personal property or rendering a taxable service, is required to file a combined PURPOSE: This rule defines the term aggregate amount for sales/use tax return even though no (zero) (0) sales were made Missouri use tax purposes and inte…

(A) Business—any activity engaged in by a person, or caused PURPOSE: This rule establishes the due date for a final return and to be engaged in by the person, with the object of direct or sets forth the assumed liability of a purchaser of a business. indirect gain, benefit, or ad…

tax was not separately stated or charged. Consequently, Carousel is also liable for the additions to tax and interest as a matter of law. PURPOSE: This rule prescribes that a return shall be filed even though no liability exists.…

Tangible Personal Property it discloses the owners of the consigned goods. (F) An art gallery sells works by artists for a commission. The PURPOSE: This rule interprets the sales and use tax law as it gallery must collect and remit tax on the entire sale price even applies to sal…

to the first 10,000 customers. The team should not pay tax PURPOSE: This rule interprets the resale exemption in section on the purchase of the baseballs because tax is collected and 144.615(6), RSMo, and the resale exclusion in section 144.010.1(9), remitted on the sale of the t…

Tax distributor properly collects Kansas tax on the transaction. The business brings the goods to Missouri for use. Use tax is due on PURPOSE: This rule explains when a purchaser is required to pay the goods, but a credit is allowed for the amount of Kansas tax use tax pursuant t…

before titling and registering it in Missouri, moves and titles it PURPOSE: This rule refers to the postmark being prima facie out-of-state within thirty (30) days of the purchase, no Missouri evidence in determining the date a return is filed and interprets tax is due. If a pers…

due on any down payment and lease receipts based on the PURPOSE: This rule explains the application of sales tax on address of the lessee. If the lease is for sixty (60) days or less, the sale of motor vehicles as it relates to sections 144.010.1(5), tax is due based on the locat…

and Outboard Motors (D) A person engaged in the lease or rental of watercraft or outboard motors must choose one of the methods listed in (3) PURPOSE: Section 144.020.1(1), RSMo, taxes the retail sale of (A) or (3)(B) and must treat all watercraft and outboard motors tangible per…

4. Oven; PURPOSE: Sections 144.044 and 700.010, RSMo create a partial 5. Microwave oven; tax exemption for new manufactured homes and an exclusion for 6. Refrigerator; qualifying used manufactured homes. This rule interprets the tax 7. Washer and dryer; law as it applies to the s…

in Section 144.030 RSMo (Rescinded April 30, 2009). . . . . . . . . . . . . . . . . . . 12

Photoengravers, as Defined in Section 144.054, RSMo (Rescinded April 30, 2026). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 12 CSR 10-103.390 Veterinary Transactions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . …

The farmer also purchases vaccines for the farmer’s pets. The PURPOSE: Sections 144.010.1 and 144.020.1, RSMo, taxes the retail vaccines for the poultry are exempt; however, the vaccines for sale of tangible personal property. This rule interprets the sales the pets are subject t…

(F) A dentist sells accessories such as travel kits, mirrors, and PURPOSE: Sections 144.010.1(13) and 144.020.1(1), RSMo, tax the other items not related to the practice of the profession. These retail sale of tangible personal property. This rule interprets the sales are subject…

Public Carriers (C) Cool Crowd Airlines purchases alcoholic beverages tax free for resale both in clubs located in this state and in flight. PURPOSE: Section 144.020.1(1), RSMo, taxes the retail sale of Cool Crowd should remit sales tax on the total gross receipts tangible person…

(D) Airlines which purchase alcoholic beverages from wholesale distributors must remit tax of those beverages on PURPOSE: Section 144.021, RSMo, imposes a tax on a seller’s gross the following basis: receipts. Section 144.083, RSMo, addresses the application of tax 1. On all sale…

personal property and a nontaxable service. PURPOSE: Section 144.021, RSMo, imposes tax on a taxpayer’s gross receipts. This rule explains when a taxpayer reports its gross (1) In general, the sale of tangible personal property is subject receipts depending upon whether the taxpa…

(D) Required services included as part of the sale price for PURPOSE: This rule explains, pursuant to section 144.034, RSMo, taxable advertising are also subject to tax. when sales of advertising are sales of a service, which are not (E) Optional services included as part of the …

integral parts of the finished product such as display cartons PURPOSE: This rule interprets the use tax law as it applies to use and packaging containing the product, e.g., cereal box, and tax return filing requirements and interprets and applies sections shipping containers. 14…

(4) Examples. PURPOSE: This rule interprets the use tax law as it applies to the (A) A retailer packages its goods to be shipped to its annual filing of use tax returns and interprets and applies sections customers. The packaging and shipping items include boxes, 144.655 and 144.…

(E) A taxpayer purchases or leases pallets that will be used to PURPOSE: Section 144.018.1, RSMo excludes from tax purchases ship merchandise to its customers. The customer is required to intended to be resold as tangible personal property. Section return the pallet, but does hav…

PURPOSE: Section 144.020, RSMo imposes a four percent sales tax. Section 144.610, RSMo imposes the state’s use tax at the same rate 12 CSR 10-103.876 Taxation of Sod Businesses as the sales tax. The Missouri Constitution, Article IV, section 43(a) imposes a one-eighth of one perc…

interest proceeds, will be converted to a cash bond. The PURPOSE: Section 144.087, RSMo, requires licensees in default department will not reinvest the proceeds from the CD after it in filing a return and paying taxes when due to file a bond in has been converted to a cash bond. …

144, RSMo date the return is filed. If the return is mailed by registered mail, the date of registration determines the date the return PURPOSE: This rule provides general guidance for determining a is filed. taxpayer’s filing frequency and the taxpayer’s obligation to file a (E)…