Mo. Code Regs. tit. 12 § 10-103.170
Current through Register Vol. 49, No. 23, December 2, 2024
Section 12 CSR 10-103.170 - Aggregate Amount DefinedPURPOSE: This amendment moves the rule to Chapter 103, removes rescinded CSR in section (3), and updates RSMo date in authority section.
(1) For the purpose of the compensating use tax law, aggregate amount is defined as only the amount of state compensating use tax due.(2) When a vendor is unable to file a return by the due date, the vendor may estimate the amount of tax due for the first two (2) months of a quarter based on the best information available such as the same month the previous year with a modifier for business or economic conditions. (3) A return must be filed and completed in its entirety even if a taxpayer is filing an estimated return (see section 144.660, RSMo).Renumbered from 10-4.170 by Missouri Register February 1, 2024/volume 49, Number 03, effective 3/31/2024.