Mo. Code Regs. tit. 12 § 10-103.381
Current through Register Vol. 49, No. 11, June 3, 2024
Section 12 CSR 10-103.381 - Items Used or Consumed by Photographers, Photofinishers and Photoengravers, as Defined in Section 144.054, RSMoPURPOSE: Section 144.054.2, RSMo, exempts from state tax and local use tax, but not local sales tax, machinery, equipment, materials and chemicals used or consumed in manufacturing, processing, compounding, mining or producing any product or used in research and development related to manufacturing, processing, compounding, mining or producing any product. This rule explains the exemption for photographers, photofinish-ers and photoengravers.
(1) In general, purchases of machinery, equipment, materials and chemicals used or consumed in manufacturing, processing, compounding, mining or producing of any product or used in research and development related to manufacturing, processing, compounding, mining or producing any product are exempt from state tax and local use tax, but not local sales tax.(2) Definition of Terms: See the definition of terms in 12 CSR 10-111.010 Machinery and Equipment Exemptions.(3) Basic Application of Tax. (A) Supplies such as film, chemicals and other materials purchased for the photographer's use or consumption are exempt from state tax and local use tax, but not local sales tax.(4) Examples. (A) A photographer purchases chemicals and other supplies used to develop photographs. These chemicals and supplies are not intended to remain with the photograph. These purchases are exempt from state tax and local use tax, but not local sales tax, because they are consumed in the developing process. AUTHORITY: section 144.270, RSMo 2000 and 144.054, RSMo Supp. 2007.* Emergency rule filed Aug. 14, 2007, effective Aug. 28, 2007, expired Feb. 23, 2008. Original rule filed Aug. 14, 2007, effective Feb. 29, 2008. *Original authority: 144.054, RSMo 2007; and 144.270, RSMo 1939, amended 1941, 1943, 1947, 1955, 1961.