Missouri Administrative Code

(Rescinded January 30, 2000) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26

(Rescinded January 30, 2000) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 12 CSR 10-3.110 Publishers of Newspapers (Rescinded June 11, 1990) . . . . . . . . . . . . . . . . . . . . . 27 12 CSR 10-3.112 Newspaper Defined (Rescinded January 30,…

(Rescinded June 11, 1990) publication to qualify as an exempt newspaper. The test is whether the contents of the publication are of the nature required AUTHORITY: section 144.270, RSMo 1986. Previously filed as rule by the regulation. Petitioner’s publication did not disseminate …

(Rescinded January 30, 2011) Dolgin’s Incorporated v. Director of Revenue, A.H.C. No. RS-79- 0322 (1982). Dolgin’s advertised its products by using professionally AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 010-49 printed advertising supplements in newspapers within th…

(Rescinded June 11, 1990) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 12 CSR 10-3.116 Service Station Ownership (Rescinded October 30, 2002) . . . . . . . . . . . . . . . . 28 12 CSR 10-3.118 Leased Departments or Space (Rescinded Ja…

(Rescinded October 30, 2002) money has value both as tangible and intangible personal property. In the case at hand the court believed that the sales had AUTHORITY: section 144.270, RSMo 1994. This rule was previously been made for the tangible value of the metal rather than for …

(Rescinded January 30, 2011) irrational, artificial classification. Finally, the court found that because the tax in question was AUTHORITY: section 144.270, RSMo 1994. This rule was previously imposed on the value of the precious metal and not on the filed as rule no. 21 Jan. 22…

(Rescinded December 30, 2003) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28

(Rescinded September 30, 2001) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 12 CSR 10-3.124 Coins and Bullion (Rescinded April 30, 2003) . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 12 CSR 10-3.126 Federal Manufacturer’s Excise Tax (R…

(Rescinded April 30, 2003) (Rescinded January 30, 2011) AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 010-55 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. 84 Jan. 22,…

(Rescinded January 30, 2011) Steel, Inc. v. Director of Revenue, 647 SW2d 535 (Mo. banc 1983) held that the good faith acceptance of an exemption AUTHORITY: section 144.270, RSMo 1994. This rule was previously certificate does not absolve the seller from liability for sales tax, …

(Rescinded February 28, 2001) use tax, but it had another regulation, 12 CSR 10-3.536(2), in effect at the time of the audit which specifically relieved the seller of AUTHORITY: section 144.270, RSMo 1994. Original rule filed Sept. liability when an exemption certificate was acce…

(Rescinded December 11, 1980) AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 010-59 12 CSR 10-3.136 Consideration Other Than Money was last filed Dec. 31, 1975, effective Jan. 10, 1976. Rescinded: Filed (Rescinded September 30, 2001) Aug. 13, 1980, effective Dec. 11, 1980…

(Rescinded January 30, 2011) Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Rescinded: Filed March 28, 2001, effective Sept. 30, 2001. AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 22, Jan. 22, 1973, effective Feb…

(Rescinded September 30, 2001) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 12 CSR 10-3.140 Interdepartmental Transfers (Rescinded January 30, 2011) . . . . . . . . . . . . . . . 29 12 CSR 10-3.142 Trading Stamps (Rescinded July 30, 2018) . . . .…

(Rescinded July 30, 2018) AUTHORITY: section 144.270, RSMo 1994. This rule was previously 12 CSR 10-3.150 Guidelines on When Title Passes filed as rule no. 23 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation (Rescinded May 30, 2003) 010-64 was last filed Dec. 31, 1975, effe…

(Rescinded October 30, 2002) Kaiser Aluminum & Chemical Sales v. Director of Revenue, AUTHORITY: section 144.270, RSMo 1994. This rule was previously Case No. RS-82-0303 (A.H.C. 10/28/83). The issue in this case was filed as rule no. 95 Jan. 22, 1975, effective Feb. 1, 1975. S.T.…

(Rescinded January 30, 2011) Revenue, Case No. R-80-0073 (A.H.C. 11/12/81). Finding that the goods were shipped FOB from Mexico, Missouri, the commission AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 010-66 held that petitioner manifested an intent to have title pass to …

(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) 1​ 2 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 …