Missouri Administrative Code

(Rescinded December 11, 1980) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 12 CSR 10-3.510 No Permanent Extensions (Rescinded December 11, 1980) . . . . . . . . . . . . . . . 62 12 CSR 10-3.512 Calendar Month Defined (Rescinded December 11, 198…

(Rescinded December 11, 1980) 2010, effective Feb. 28, 2011. AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 160-4 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Rescinded: Filed Aug. 12 CSR 10-3.524 Bad Debts 13, 1980, effective Dec. 11, 1980. (Rescinded May 30, 2…

(Rescinded October 30, 2000) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 12 CSR 10-3.518 Claim Form (Rescinded October 30, 2000) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 12 CSR 10-3.520 Who Should Request Refund (Rescinde…

for late filing on these periods. (Rescinded October 30, 2000) The Administrative Hearing Com­mis­sion held since the amount of tax imposed on petitioner was in excess of $250 for the first or AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 190-3 was second month of a cale…

AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 160-3 was (Rescinded February 28, 2011) last filed Oct. 28, 1975, effective Nov. 7, 1975. Rescinded: Filed Aug. 13, 1980, effective Dec. 11, 1980. AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 190-5 was last filed De…

(Rescinded October 30, 2000) certificates were received on the purchase from the purchaser of the salvage. AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 190-7 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March H. Matt Dillon, d/b/a Midwest Home Satellit…

(Rescinded October 30, 2000) auctioneers acting for undisclosed principals are subject to sales tax as the seller of tangible personal property; and that auctioneers AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 190-8 was acting for disclosed principals must maintain sat…

Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Rescinded: (Rescinded October 30, 2000) Filed Sept. 13, 2010, effective Feb. 28, 2011. AUTHORITY: section 144.270, RSMo 1994. Based on the 1952 Op. Atty. Gen. No. 13, Burke (4-11-50). Persons engaged in Supreme Court Decision …

for supplies purchased for their businesses under improper resale (Rescinded May 30, 2003) exemption certificates. The commission held that the waiver of the AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 210-1 was statute of limitations executed by the taxpayer’s bookkee…

(Rescinded February 28, 2011) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63

(Rescinded February 28, 2011) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64

(Rescinded May 30, 2003) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64 12 CSR 10-3.540 Limitation on Assessment (Rescinded December 11, 1980) . . . . . . . . . . . . . . . 65 12 CSR 10-3.542 Billing (Rescinded February 28, 2011) . . . …

(Rescinded December 11, 1980) 12 CSR 10-3.552 Protest Payments, Protest Overpayments, and Protest Payment Returns AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 220-1 was (Moved to 12 CSR 10-102.110) last filed Dec. 31, 1975, effective June 10, 1976. Rescinded: Filed Aug.…

(Rescinded February 28, 2011) disputed sales tax liability. The fact that it later may be found that no tax was due does not disturb the compromise. AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 230-1 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30…

(Rescinded December 11, 1980) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65

(Rescinded December 11, 1980) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65 12 CSR 10-3.548 Form of Reassessment (Rescinded December 11, 1980) . . . . . . . . . . . . . . . . . . . 65 12 CSR 10-3.550 Reassessment Petition Filing (Rescinded Decem…

(Rescinded December 11, 1980) does not disturb the compromise. AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 240-1 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Rescinded: Filed Aug. 12 CSR 10-3.564 Jeopardized Collection 13, 1980, effective Dec. 11, 1980. (Resc…

(Rescinded December 11, 1980) 13, 1980, effective Dec. 11, 1980. John R. Ashcroft (2/29/24) CODE OF STATE REGULATIONS 65 Secretary of State DIVISION 10—DIRECTOR OF REVENUE 12 CSR 10-3—DEPARTMENT OF REVENUE…

(Moved to 12 CSR 10-102.110) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65 12 CSR 10-3.554 Filing Protest Payment Returns (Moved to 12 CSR 10-102.554) . . . . . . . . . . . . 65 12 CSR 10-3.556 Interest and Discounts are Additional (Rescinde…

State ex rel. St. Louis Die Casting Corp. v. Morris, 219 SW2d 359 (1949). The failure of the director of revenue to include with (Moved to 12 CSR 10-102.554) the notice of additional assessment under section 144.210, RSMo a statutory notice in writing naming the time and place fo…

(Rescinded December 11, 1980) (Rescinded January 30, 2010) AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 230-2 was AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 270-4 was last filed Dec. 31, 1975, effective Jan. 10 1976. Rescinded: Filed Aug. last filed Dec. 31,…

(Rescinded February 28, 2011) (Rescinded December 11, 1980) AUTHORITY: section 144.270, RSMo 1994. Original rule filed Sept. AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 320-6 was 7, 1984, effective Jan. 12, 1985. Rescinded: Filed Sept. 13, 2010, last filed Oct. 28, 197…

(Rescinded May 30, 2006) taxpayer’s sales tax records more than two years old (sections 144.320 and 144.330, RSMo). AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rules nos. 32 and 33 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 290-2 was last …

Rescinded: Filed Jan. 18, 2018, effective July 30, 2018. (Rescinded May 30, 2006) AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 320-2

(Rescinded July 30, 2018) last filed Oct. 28, 1975, effective Nov. 7, 1975. Rescinded: Filed Aug. 13, 1980, effective Dec. 11, 1980. AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 320-3 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, State ex rel. …

(Rescinded July 30, 2018) board” caused the additional assessment to be void. AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 320-4 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 12 CSR 10-3.584 Lien Filing 1976. Rescinded: Filed Jan. 18, 2018, eff…

Systems (Rescinded July 30, 2018) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66 12 CSR 10-3.576 Records Retention (Rescinded December 11, 1980) . . . . . . . . . . . . . . . . . . . . . . 66 12 CSR 10-3.578 Income Tax Returns May be Used (Rescinded …

was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March (Rescinded July 30, 2018) 30, 1976. Amended: Filed Dec. 12, 1989, effective May 11, 1990. Rescinded: Filed Nov. 1, 2005, effective May 30, 2006. AUTHORITY: section 144.270, RSMo 1994. Original rule filed Sept. 7,…

(Rescinded December 11, 1980) 12 CSR 10-3.622 Special Event Liquor License—Temporary AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 280-2 was Sales Tax License last filed Oct. 28, 1975, effective Nov. 7, 1975. Rescinded: Filed Aug. (Rescinded August 26, 1985) 6, 1980, eff…

(Rescinded May 30, 2001) effective April 12, 1984. Amended: Filed May 9, 1985, effective Aug. 26, 1985. Amended: Filed March 21, 1986, effective July 11, 1986. AUTHORITY: sections 144.270 and 144.705, RSMo 1994. Original Emergency amendment filed March 4, 1991, effective March 14…

(Rescinded November 30, 2000) AUTHORITY: section 144.270, RSMo 1994. Original rule filed Dec. 3, 1985, effective Feb. 24, 1986. Rescinded: Filed Feb. 26, 2010, AUTHORITY: section 144.270, RSMo 1994. Original rule filed June effective Sept. 30, 2010. 13, 1984, effective Nov. 11, 1…

21, 1986, effective Aug. 25, 1986. Rescinded: Filed May 24, 2000, (Rescinded July 30, 2018) effective Nov. 30, 2000. AUTHORITY: section 144.270, RSMo 1994. Original rule filed Sept. 7, 1984, effective Jan. 12, 1985. Rescinded: Filed Jan. 18, 2018, effective July 30, 2018. 12 CSR …

(Rescinded February 28, 2011) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67

(Rescinded August 26, 1985) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67

(Rescinded February 28, 2011) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67

of Exempt Sales (Rescinded September 30, 2010) . . . . . . . . . . . . . . . . . . . . . . . 67

Requesting (Rescinded September 30, 2010) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67

(Rescinded November 30, 2000) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67

(Rescinded December 30, 2003) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 12 CSR 10-3.838 Payment of Filing Fees for Tax Liens (Rescinded December 30, 2003) . . . . . 68 12 CSR 10-3.840 Photographers (Rescinded April 30, 2001) . . . . . . . . . …

(Rescinded December 30, 2003) Oct. 30, 2000. AUTHORITY: section 144.270, RSMo 1994. Original rule filed Nov. 19, 1986, effective March 12, 1987. Rescinded: Filed June 30, 2003, 12 CSR 10-3.854 Applicability of Sales Tax to the Sale of effective Dec. 30, 2003. Special Fuel (Rescin…

(Rescinded April 30, 2001) rule filed Aug. 23, 1988, effective Jan. 27, 1989. Rescinded: Filed Jan. 18, 2018, effective July 30, 2018. AUTHORITY: section 144.270, RSMo 1994. Original rule filed April 10, 1987, effective Aug. 13, 1987. Amended: Filed Oct. 22, 1987, effective Feb. …

(Rescinded March 30, 2001) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68 12 CSR 10-3.844 Letters of Credit (Rescinded March 30, 2001) . . . . . . . . . . . . . . . . . . . . . . . . . . . 68

12 CSR 10-3.860 Marketing Organizations Soliciting Sales (Rescinded March 30, 2001) Through Exempt Entity Fund-Raising Activities AUTHORITY: section 144.270, RSMo 1994. Original rule filed Sept. (Rescinded May 30, 2003) 28, 1987, effective Jan. 14, 1988. Rescinded: Filed Sept. 27…

and Organizations Not Otherwise Exempt From Sales Taxation (Moved to 12 CSR 10-110.846) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68 14 CODE OF STATE REGULATIONS John R. Ashcroft (2/29/24) Secretary of State 12 CSR 10-3.848 Concrete Mixing …

(Rescinded January 30, 2000) effective Feb. 28, 2011. AUTHORITY: sections 144.030.2(5) and 144.270, RSMo 1994. Original rule filed July 6, 1988, effective Oct. 27, 1988. Rescinded: 12 CSR 10-3.866 Bulldozers for Agricultural Use Filed July 14, 1999, effective Jan. 30, 2000. (Resc…

(Rescinded November 30, 2000) effective Nov. 30, 2000. AUTHORITY: section 144.270, RSMo 1994. Original rule filed Feb. 23, 1989, effective June 11, 1989. Emergency amendment filed Aug. 12 CSR 10-3.868 Not-for-Profit Civic, Social, Service or 18, 1994, effective Aug. 28, 1994, exp…

(Rescinded October 30, 2000) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68