Missouri Administrative Code

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in Section 144.030 RSMo (Rescinded April 30, 2009).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Photoengravers, as Defined in Section 144.054, RSMo (Rescinded April 30, 2026).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)…

PURPOSE: This rule provides guidance for the efficient and PURPOSE: This rule explains how to qualify for and enter into a accurate filing of sales and use tax returns, resulting in expedited direct-pay agreement with the department pursuant to section sales and use tax distribut…

Waiver. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Denny Hoskins (1/29/26) CODE OF STATE REGULATIONS 1 Secretary of State 12 CSR 10-104—DEPARTMENT OF REVENUE DIVISION 10—DIRECTOR OF REVENUE TITLE 12—DEPART…

Certificates (4) Examples. PURPOSE: Section 144.210, RSMo, requires sellers to obtain and (A) A Joplin grocery store buys two (2) dozen mops for resale maintain an exemption certificate when a purchaser claims a sale from a seller in St. Joseph, Missouri, and delivers an exemptio…

Defined in Section 144, RSMo purposes may file for a refund for that portion of the utility service. See 12 CSR 10-102.016. PURPOSE: Section 144.020.1(3), RSMo, imposes a tax on the basic rate paid for sales of electricity, water, and gas to domestic, (4) Examples. commercial, or…

Property PURPOSE: Section 144.020.1(7), RSMo, imposes a tax on certain PURPOSE: This rule explains the application of tax to leases or intrastate transportation fares. This rule explains the application rentals of tangible personal property (other than motor vehicles, of this sec…

software has been coded, punched, or other- chased or used in Missouri. PURPOSE: Section 144.020.1(1), RSMo, wise recorded. taxes the retail sale of “tangible personal (B) Tax applies to the entire amount (4) Examples. property.” This rule explains when the sale of charged to the…

(Rescinded May 30, 2000) in the city limits all sales were subject to local tax including equipment delivered from sell- AUTHORITY: sections 67.515 and 67.706, AUTHORITY: section 67.515 and 67.706, er’s place of business in Jefferson City to a RSMo 1986. Original rule filed Sept.…

(Rescinded May 30, 2000) (Rescinded March 30, 2006) AUTHORITY: sections 67.515 and 67.706, 12 CSR 10-11.100 Determining Which Tax AUTHORITY: sections 67.515 and 67.706, RSMo 1986. Original rule filed Sept. 7, Applies RSMo 1986. Original rule filed Sept. 7, 1984, effective Jan. 12…

Filed Dec. 15, 2004, effective June 30, 2005. 12 CSR 10-11.190 Erroneous Business Determines (Rescinded March 30, 2006) Locations—Transfers from County-to- County…

Apply (Rescinded March 30, 2006) 12 CSR 10-11.130 County Tax Applies— Delivery from Outside the State 12 CSR 10-11.200 Adjustment to Decenni- AUTHORITY: sections 67.515 and 67.706, (Rescinded June 30, 2005) al Census by St. Louis County Area RSMo 1986. Original rule filed Sept. 7…

(Rescinded March 30, 2006) 12 CSR 10-11.140 Application of County Sales Tax to Rental or Leasing Receipts 12 CSR 10-11.210 Distribution of Delin- AUTHORITY: sections 67.515 and 67.706, (Rescinded June 30, 2005) quent Sales Taxes (St. Louis County Area) RSMo 1986. Original rule fi…

Applies 12 CSR 10-11.150 Refund Procedure (Rescinded May 30, 2000) (Rescinded October 30, 2000) 12 CSR 10-11.220 Requirements for Filing the Incorporation of a New Political Sub- AUTHORITY: sections 67.515 and 67.706, AUTHORITY: sections 67.515 and 67.706, division (St. Louis Cou…

AUTHORITY: sections 67.515 and 67.706, Inventory RSMo 1986. Original rule filed Sept. 7, (Rescinded June 30, 2005) AUTHORITY: sections 67.515 and 67.706, 1984, effective Jan. 12, 1985. Rescinded: Filed Sept. 12, 2005, effective March 30, RSMo 1986. Original rule filed Sept. 7, AU…

(Rescinded June 30, 2005) ..................................................................3

(Rescinded June 30, 2005) ..................................................................3 12 CSR 10-11.150 Refund Procedure (Rescinded October 30, 2000)........................................3 12 CSR 10-11.160 Motor Vehicles (Rescinded March 30, 2006) .......................…

(Rescinded May 30, 2000) ..................................................................3

(Rescinded May 30, 2000) ..................................................................3

(Rescinded May 30, 2000) ..................................................................3

(St. Louis County) (Rescinded May 30, 2000) ..........................................3 ROBIN CARNAHAN (2/28/06) CODE OF STATE REGULATIONS 1 Secretary of State

(St. Louis County) (Rescinded May 30, 2000) ..........................................4 2 CODE OF STATE REGULATIONS (2/28/06) ROBIN CARNAHAN Secretary of State Chapter 11—County Sales Tax 12 CSR 10-11 Title 12—DEPARTMENT OF 1984, effective Jan. 12, 1985. Rescinded: 1984, effectiv…

more physical or mental disabilities to enable them to function PURPOSE: Section 144.030.2(18), RSMo, provides an exemption for more independently, the following items are also exempt: prescription drugs, orthopedic and prosthetic devices, numerous A. Electronic print enlargers a…

(Moved to 12 CSR 10-102.016) of foods. The restaurant burns the wood in a closed chamber, called a smoker, in which it places the food. The burning wood releases compounds, and small but measurable quantities of 12 CSR 10-110.200 Ingredient or Component Part Exemption, the compou…

144.030, RSMo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

as Defined in Section 144.054, RSMo (Rescinded April 30, 2026) . . . . . . . . 6 12 CSR 10-110.210 Television and Radio Broadcasters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 12 CSR 10-110.220 Hotels and Motels . . . . . . . . . . . . . . . . . . . . .…

3. All persons engaged in providing rooms must collect tax PURPOSE: This rule explains the television and radio broadcasters on all charges for telecommunication services, including intra- sales tax exemption. state and interstate calls. 6 CODE OF STATE REGULATIONS (3/31/26) Denn…

metal. The AHC referenced the Al-Tom decision, which found that if any part of a material is intended and does remain as an PURPOSE: This rule explains the taxability of rooms, meals and essential or necessary element of the finished product, the entire drinks provided by hotels,…

(A) Compounding—Producing a product by combining two PURPOSE: This rule interprets the sales tax law as it applies to (2) or more ingredients or parts. cafeterias and dining halls. (B) Fabrication—See 12 CSR 10-111.010. (C) Manufacturing—See 12 CSR 10-111.010. (1) Tax exempt scho…

144.030, RSMo an item to be a recovered material, a facility must recover it from the solid waste stream. An item used in processing for its PURPOSE: Section 144.030.2(12), RSMo exempts from tax certain original intended purpose is not a recovered material. purchases of electrica…

and Water as Defined in Section 144.054, RSMo, Exempt From Sales Tax When Used in Manufacturing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13

RSMo (Rescinded April 30, 2026). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14