Missouri Administrative Code

Missouri Political Subdivision Claiming Exemption (Rescinded October 30, 2002) .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(Rescinded November 30, 2000) .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 . 41 12 CSR 10-3.249 Sales to Foreign Diplomats (Rescinded September 30, 2010) .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 . 42 12 CSR 10-3.250 Sales to Missouri (Rescinded October 30, 2002) .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(Rescinded September 30, 2010) AUTHORITY: section 144.270, RSMo 1994.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 Rescinded: Filed Feb. 26, 2010, Subdivisions effective Sept. 30, 2010. (Rescinded October 3…

(Rescinded October 30, 2002) 30, 1976.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 Rescinded: Filed April 4, 2002, effective Oct. 30, 2002.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(Rescinded July 30, 2018) of direct judicial review, without intervening administrative AUTHORITY: section 144.270, RSMo 1994.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(Rescinded October 30, 2002) United States v. New Mexico, 455 U.S. 720, 102 S.Ct. 1373 (1982).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(Rescinded October 30, 2002) .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 . 42 12 CSR 10-3.258 Petty Cash Funds (Rescinded October 30, 2002) .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(Rescinded November 30, 2000) .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(Rescinded November 30, 2000) .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 . 43 12 CSR 10-3.264 Repossessed Tangible Personal Property (Rescinded January 30, 2011) .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(Rescinded January 30, 2011) .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 . 43 12 CSR 10-3.268 General Rule (Rescinded December 11, 1980) .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 . 43 12 CSR 10-3.270 Carbon Dioxide Gas (Rescinded May …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…

(Rescinded January 30, 2011) transaction and no tax was due from the petitioner on these items. AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 63 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 12 CSR 10-3.292 Ingredients or Com­po­nent P…

(Rescinded November 30, 2000) Rescinded: Filed April 4, 2002, effective Oct. 30, 2002. AUTHORITY: section 144.270, RSMo 1994. This rule was previously The Blueside Companies, Inc. v. Director of Revenue, Case No. filed as rule no. 65 Jan. 22, 1973, effective Feb. 1, 1973. S.T. re…

(Rescinded October 30, 2002) of resale will exempt all of the material, the commission took the position that only the part which was intended to become a AUTHORITY: section 144.270, RSMo 1994. This rule was previously component part should be exempt, noting that section 144.030.…

(Rescinded December 11, 1980) 12 CSR 10-3.312 Local Delivery and Terminal Equipment AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 030-26 (Rescinded December 11, 1980) was last filed Dec. 31, 1975, effective Jan. 10, 1976. Rescinded: Aug. 13, 1980, effective Dec. 11, 1980…

(Rescinded October 30, 2002)

(Rescinded December 11, 1980) exempt from sales or use tax, an integrated plant approach is used to determine if it is used directly in manufacturing products. AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 030-27A was last filed Dec. 31, 1975, effective Jan. 10, 1976. Re…

(Rescinded May 30, 2003) of machinery and equipment used directly for manufacturing or fabricating when the purchase is caused by reason of a design or AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 030-28 product change, or whether it is exempt under section 144.030.3(4)…

(Rescinded December 11, 1980) taxpayer was not entitled to an exemption on this basis. However, the commission found that the new boiler did expand the plant’s AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 030-29 capacity by five megawatts and allowed the boiler to opera…

(Rescinded December 11, 1980) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 12 CSR 10-3.314 Patterns and Dies (Rescinded December 11, 1980) . . . . . . . . . . . . . . . . . . . . . . . 49

AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 030-27 (Rescinded December 11, 1980) was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Amended: AUTHORITY: section 144.270, RSMo 1978. Previou…

(Rescinded January 30, 2000) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 12 CSR 10-3.318 Ceramic Greenware Molds (Rescinded January 30, 2000) . . . . . . . . . . . . . . . . 50 12 CSR 10-3.320 New or Expanded Plant (Rescinded January 30, 200…

(Rescinded January 30, 2000) use tax is applicable to foil, wax paper and bags used in fast food restaurants because they are held solely to be incorporated into AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 030-38 products which are resold in the regular course of taxpa…

it is apparent from the statute limiting language that not all items (Rescinded February 28, 2011) used in the manufacture of a product are exempt from sales or use tax. AUTHORITY: section 144.270, RSMo 1994. This rule was previously With respect to the oil and antifreeze the com…

(Rescinded November 30, 2000) Exotic Animal Paradise, Inc., v. Director of Revenue, Case Nos. RS-83-2797, RS-83-2798 and RS-83-2799 (A.H.C. 2/18/86). The AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 030-42 general issues raised by petitioner were whether or not it was w…

(Rescinded February 28, 2011) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 12 CSR 10-3.334 Breeding Defined (Rescinded December 11, 1980) . . . . . . . . . . . . . . . . . . . . . . . 53

(Rescinded November 30, 2000) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 12 CSR 10-3.340 Newsprint (Rescinded June 11, 1990) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 12 CSR 10-3.342 Books, Magazines and Periodica…

(Rescinded December 11, 1980) 12 CSR 10-3.352 Recording Devices (Rescinded February 28, 2011) AUTHORITY: section 144.270, RSMo 1978. Previously filed as rule no. 72 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 030-47 AUTHORITY: section 144.270, RSMo 1994. S.T. regulatio…

(Rescinded December 11, 1980) 12 CSR 10-3.354 Pipeline Pumping Equipment (Rescinded February 28, 2011) AUTHORITY: section 144.270, RSMo 1978. Previously filed as rule no. 71 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 030-48 AUTHORITY: section 144.270, RSMo 1994. S.T. …

(Rescinded May 30, 2003) 12 CSR 10-3.356 Railroad Rolling Stock (Rescinded May 30, 2003) AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 71 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation AUTHORITY: section 144.270, RSMo 1994. S.T. regulat…

(Rescinded February 28, 2011) of freezing was to increase the product’s longevity and preserve its nutritional value. The commission held that the taxpayer need AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 030-50 not qualify as a manufacturer before it was entitled to c…

(Rescinded December 11, 1980) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 12 CSR 10-3.362 Primary and Secondary Defined (Rescinded December 11, 1980) . . . . . . . . . . 55 12 CSR 10-3.364 Cost of Production Defined (Rescinded December 11, 198…

(Rescinded December 11, 1980) AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 030-62 AUTHORITY: section 144.270, RSMo 1978. Previously filed as rule was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March no. 85 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regul…

(Rescinded December 11, 1980) AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 030-63 AUTHORITY: section 144.270, RSMo 1978. Previously filed as rule was last filed Dec. 31, 1975, effective Jan. 10, 1976. Rescinded: Filed no. 85 Jan. 22, 1973, effective Feb. 1, 1973. S.T. r…

12 CSR 10-3.360 Electrical Energy Used in Manufacturing (Rescinded July 30, 2018) (Rescinded December 11, 1980) AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 030-61 AUTHORITY: section 144.270, RSMo 1978. Previously filed as rule was last filed Dec. 31, 1975, effective Ja…

(Rescinded May 30, 2003) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 12 CSR 10-3.374 Materials Not Exempt (Rescinded December 11, 1980) . . . . . . . . . . . . . . . . . . . 55 12 CSR 10-3.376 Rural Water Districts (Rescinded Februar…

State ex rel. Union Electric Co. v. Goldberg, 578 SW2d 921 (Rescinded February 28, 2011) (Mo. banc 1979). Section 144.030.3(11) exempts from state sales tax “electrical energy used in the actual primary manufacture, AUTHORITY: section 144.270, RSMo 1994. This rule was previously …

(Rescinded December 11, 1980) to the petitioner, Apprenticeship Fund, by the director of revenue denying its request for an exemption from the payment of sales AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 040-2 was and use tax. The director of revenue asserted that the …

(Rescinded February 28, 2011) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56