Chapter 3 - State Sales Tax

Section 12 CSR 10-3.002 - [Rescinded]
Section 12 CSR 10-3.003 - Rulings
Section 12 CSR 10-3.004 - Isolated or Occasional Sales
Section 12 CSR 10-3.005 - Isolated or Occasional Sales by Businesses
Section 12 CSR 10-3.006 - Isolated or Occasional Sales vs. Doing Business-Examples
Section 12 CSR 10-3.007 - Partial Liquidation of Trade or Business
Section 12 CSR 10-3.008 - Manufacturers and Wholesalers
Section 12 CSR 10-3.010 - Fireworks and Other Seasonal Businesses
Section 12 CSR 10-3.012 - Sellers Subject To Sales Tax
Section 12 CSR 10-3.014 - Auctions Disclosed Principal
Section 12 CSR 10-3.016 - Consignment Sales
Section 12 CSR 10-3.017 - Renumbered
Section 12 CSR 10-3.018 - [Rescinded]
Section 12 CSR 10-3.020 - Finance Charges
Section 12 CSR 10-3.022 - Cash and Trade Discounts
Section 12 CSR 10-3.023 - Rebates
Section 12 CSR 10-3.024 - Returned Goods
Section 12 CSR 10-3.026 - Leases or Rentals Outside Missouri
Section 12 CSR 10-3.027 - Quarter-Monthly Period Reporting and Remitting Sales Tax
Section 12 CSR 10-3.028 - Construction Contractors
Section 12 CSR 10-3.030 - Construction Aggregate
Section 12 CSR 10-3.031 - Dual Operators
Section 12 CSR 10-3.032 - Fabrication or Processing of Tangible Personal Property
Section 12 CSR 10-3.034 - Modular or Sectional Homes
Section 12 CSR 10-3.036 - Sales Made by Employers to Employees
Section 12 CSR 10-3.038 - Promotional Gifts and Premiums
Section 12 CSR 10-3.040 - Premiums and Gifts
Section 12 CSR 10-3.042 - State or Federal Concessionaires
Section 12 CSR 10-3.044 - Labor or Services Rendered
Section 12 CSR 10-3.046 - Caterers and Mandatory Gratuities
Section 12 CSR 10-3.048 - Clubs and Other Organizations Operating Places of Amusement
Section 12 CSR 10-3.050 - Drinks and Beverages
Section 12 CSR 10-3.052 - Sale of Ice
Section 12 CSR 10-3.054 - Warehousemen
Section 12 CSR 10-3.056 - Retreading Tires
Section 12 CSR 10-3.058 - Automotive Refinishers and Painters
Section 12 CSR 10-3.060 - Memorial Stones
Section 12 CSR 10-3.062 - Maintenance or Service Contracts Without Parts
Section 12 CSR 10-3.064 - Maintenance or Service Contracts With Parts
Section 12 CSR 10-3.066 - Delivery, Freight and Transportation Charges-Sales Tax
Section 12 CSR 10-3.068 - Freight and Transportation Charges
Section 12 CSR 10-3.070 - Service-Oriented Industries
Section 12 CSR 10-3.072 - Repair Industries
Section 12 CSR 10-3.074 - Garages, Body and Automotive Shops and Service Stations
Section 12 CSR 10-3.076 - Used Car Dealers
Section 12 CSR 10-3.078 - Laundries and Dry Cleaners
Section 12 CSR 10-3.080 - Ceramic Shops
Section 12 CSR 10-3.082 - Furniture Repairers and Upholsterers
Section 12 CSR 10-3.084 - Fur and Garment Repairers
Section 12 CSR 10-3.086 - Bookbinders, Papercutters, Etc
Section 12 CSR 10-3.088 - Photographers, Photofinishers and Photoengravers
Section 12 CSR 10-3.090 - Watch and Jewelry Repairers
Section 12 CSR 10-3.092 - Painters
Section 12 CSR 10-3.094 - Interior or Exterior Decorators
Section 12 CSR 10-3.096 - Janitorial Services
Section 12 CSR 10-3.098 - Drugs and Medicines
Section 12 CSR 10-3.100 - Barber and Beauty Shops
Section 12 CSR 10-3.102 - Sheet Metal, Iron and Cabinet Works
Section 12 CSR 10-3.104 - Vending Machines Defined
Section 12 CSR 10-3.106 - Vending Machines on Premises of Owner
Section 12 CSR 10-3.108 - Vending Machines on Premises Other Than Owner
Section 12 CSR 10-3.110 - Publishers of Newspapers
Section 12 CSR 10-3.112 - Newspaper Defined
Section 12 CSR 10-3.114 - Periodicals, Magazines and Other Printed Matter
Section 12 CSR 10-3.116 - Service Station Ownership
Section 12 CSR 10-3.118 - Leased Departments or Space
Section 12 CSR 10-3.120 - Food Stamps and W.I.C (Women, Infants and Children) Vouchers
Section 12 CSR 10-3.122 - Consideration Other Than Money, Except for Trade-Ins
Section 12 CSR 10-3.124 - Coins and Bullion
Section 12 CSR 10-3.126 - Federal Manufacturer's Excise Tax
Section 12 CSR 10-3.128 - Salvage Companies
Section 12 CSR 10-3.130 - Assignments and Bankruptcies
Section 12 CSR 10-3.131 - Change of State Sales Tax Rate
Section 12 CSR 10-3.132 - Purchaser Includes
Section 12 CSR 10-3.134 - Purchaser's Responsibilities
Section 12 CSR 10-3.136 - Consideration Other Than Money
Section 12 CSR 10-3.138 - Consideration Less Than Fair Market Value
Section 12 CSR 10-3.140 - Interdepartmental Transfers
Section 12 CSR 10-3.142 - [Rescinded]
Section 12 CSR 10-3.144 - Redemption of Coupons
Section 12 CSR 10-3.146 - Core Deposits
Section 12 CSR 10-3.148 - When a Sale Consummates
Section 12 CSR 10-3.150 - Guidelines on When Title Passes
Section 12 CSR 10-3.152 - Physicians and Dentists
Section 12 CSR 10-3.154 - Optometrists, Ophthalmologists and Opticians
Section 12 CSR 10-3.156 - Dental Laboratories
Section 12 CSR 10-3.158 - Sale on Installed Basis
Section 12 CSR 10-3.160 - Funeral Receipts
Section 12 CSR 10-3.162 - Pawnbrokers
Section 12 CSR 10-3.164 - Installment Sales and Repossessions
Section 12 CSR 10-3.166 - Seller of Boats
Section 12 CSR 10-3.167 - Sales of Food and Beverages to and by Public Carriers
Section 12 CSR 10-3.168 - [Rescinded]
Section 12 CSR 10-3.170 - Computer Printouts
Section 12 CSR 10-3.172 - Advertising Signs
Section 12 CSR 10-3.174 - Stolen or Destroyed Property
Section 12 CSR 10-3.176 - Fees Paid in or to Places of Amusement, Entertainment or Recreation
Section 12 CSR 10-3.178 - Dues Are Not Admissions
Section 12 CSR 10-3.179 - Separate Taxable Transactions Involving the Same Tangible Personal Property and the Same Taxpayer
Section 12 CSR 10-3.182 - [Rescinded]
Section 12 CSR 10-3.184 - Electricity, Water and Gas
Section 12 CSR 10-3.186 - Water Haulers
Section 12 CSR 10-3.188 - [Rescinded]
Section 12 CSR 10-3.192 - Seller's Responsibilities
Section 12 CSR 10-3.194 - Multistate Statutes
Section 12 CSR 10-3.196 - Nonreturnable Containers
Section 12 CSR 10-3.198 - Returnable Containers
Section 12 CSR 10-3.200 - Wrapping Materials
Section 12 CSR 10-3.202 - Pallets
Section 12 CSR 10-3.204 - Paper Towels, Sales Slips
Section 12 CSR 10-3.206 - Bottle Caps and Crowns
Section 12 CSR 10-3.208 - Crates and Cartons
Section 12 CSR 10-3.210 - Seller Must Charge Correct Rate
Section 12 CSR 10-3.212 - Rooms, Meals and Drinks
Section 12 CSR 10-3.214 - Complimentary Rooms, Meals and Drinks
Section 12 CSR 10-3.216 - Permanent Resident Defined
Section 12 CSR 10-3.218 - Students
Section 12 CSR 10-3.220 - Sales of Accommodations to Exempt Organizations
Section 12 CSR 10-3.222 - Transportation Fares
Section 12 CSR 10-3.224 - Effective Date of Option
Section 12 CSR 10-3.226 - Lease or Rental
Section 12 CSR 10-3.228 - Lessors-Renters Include
Section 12 CSR 10-3.230 - Repair Parts for Leased or Rented Equipment
Section 12 CSR 10-3.232 - Maintenance Charges for Leased or Rented Equipment
Section 12 CSR 10-3.233 - Export Sales
Section 12 CSR 10-3.234 - Permit Required
Section 12 CSR 10-3.236 - Domicile of Motor Vehicles
Section 12 CSR 10-3.238 - Leasing Motor Vehicles for Release
Section 12 CSR 10-3.240 - Meal Tickets
Section 12 CSR 10-3.242 - Gross Sales Reporting Method
Section 12 CSR 10-3.244 - Trade-ins
Section 12 CSR 10-3.245 - Exempt Federal, State Agency or Missouri Political Subdivision- General Requirements
Section 12 CSR 10-3.246 - General Examples
Section 12 CSR 10-3.247 - Information Required to be Filed by a Federal, State Agency or Missouri Political Subdivision Claiming Exemption
Section 12 CSR 10-3.248 - Sales to the United States Government
Section 12 CSR 10-3.249 - Sales to Foreign Diplomats
Section 12 CSR 10-3.250 - Sales to Missouri
Section 12 CSR 10-3.252 - [Rescinded]
Section 12 CSR 10-3.254 - Sales to Missouri Political Subdivisions
Section 12 CSR 10-3.256 - Sales Other Than Missouri or its Political Subdivisions
Section 12 CSR 10-3.258 - Petty Cash Funds
Section 12 CSR 10-3.260 - Nonappropriated Activities of Military Services
Section 12 CSR 10-3.262 - Government Suppliers and Contractors
Section 12 CSR 10-3.264 - Repossessed Tangible Personal Property
Section 12 CSR 10-3.266 - Sales to National Banks and Other Financial institutions
Section 12 CSR 10-3.268 - General Rule
Section 12 CSR 10-3.270 - Carbon Dioxide Gas
Section 12 CSR 10-3.272 - [Rescinded]
Section 12 CSR 10-3.274 - Farm Machinery and Equipment
Section 12 CSR 10-3.276 - Sales of Baling Wire, Baling Twine and Binder Twine
Section 12 CSR 10-3.278 - Agricultural Feed and Feed Additives
Section 12 CSR 10-3.280 - Sale of Agricultural Products by the Producer
Section 12 CSR 10-3.282 - Sales of Seed, Pesticides and Fertilizers
Section 12 CSR 10-3.284 - Poultry Defined
Section 12 CSR 10-3.286 - Livestock Defined
Section 12 CSR 10-3.288 - Florists
Section 12 CSR 10-3.290 - Sellers of Poultry
Section 12 CSR 10-3.292 - Ingredients or Component Parts
Section 12 CSR 10-3.294 - Component Parts
Section 12 CSR 10-3.296 - Manufacturing Defined
Section 12 CSR 10-3.298 - Electrical Appliance Manufacturers
Section 12 CSR 10-3.300 - Common Carriers
Section 12 CSR 10-3.302 - Airline Defined
Section 12 CSR 10-3.304 - Common Carrier Exemption Certificates
Section 12 CSR 10-3.306 - Aircraft
Section 12 CSR 10-3.308 - Boat Manufacturing Equipment
Section 12 CSR 10-3.310 - Truckers
Section 12 CSR 10-3.312 - Local Delivery and Terminal Equipment
Section 12 CSR 10-3.314 - Patterns and Dies
Section 12 CSR 10-3.316 - Replacement Machinery and Equipment
Section 12 CSR 10-3.318 - Ceramic Greenware Molds
Section 12 CSR 10-3.320 - New or Expanded Plant
Section 12 CSR 10-3.324 - Rock Quarries
Section 12 CSR 10-3.326 - Direct Use
Section 12 CSR 10-3.327 - Exempt Machinery
Section 12 CSR 10-3.328 - Contractor Conditions
Section 12 CSR 10-3.330 - Realty
Section 12 CSR 10-3.332 - United States Government Suppliers
Section 12 CSR 10-3.333 - Cities or Counties May impose Sales Tax on Domestic Utilities
Section 12 CSR 10-3.334 - Breeding Defined
Section 12 CSR 10-3.336 - Animals Purchased for Feeding or Breeding Purposes
Section 12 CSR 10-3.340 - Newsprint
Section 12 CSR 10-3.342 - Books, Magazines and Periodicals
Section 12 CSR 10-3.344 - Newspaper Sales
Section 12 CSR 10-3.346 - Printing Equipment
Section 12 CSR 10-3.348 - Printers
Section 12 CSR 10-3.350 - Movies, Records and Soundtracks
Section 12 CSR 10-3.352 - Recording Devices
Section 12 CSR 10-3.354 - Pipeline Pumping Equipment
Section 12 CSR 10-3.356 - Railroad Rolling Stock
Section 12 CSR 10-3.358 - Electrical Energy
Section 12 CSR 10-3.360 - Electrical Energy Used in Manufacturing
Section 12 CSR 10-3.362 - Primary and Secondary Defined
Section 12 CSR 10-3.364 - Cost of Production Defined
Section 12 CSR 10-3.366 - Authorization Required
Section 12 CSR 10-3.368 - [Rescinded]
Section 12 CSR 10-3.370 - [Rescinded]
Section 12 CSR 10-3.372 - Water or Air Pollution Installation Contractor
Section 12 CSR 10-3.374 - Materials Not Exempt
Section 12 CSR 10-3.376 - Rural Water Districts
Section 12 CSR 10-3.378 - Defining Charitable
Section 12 CSR 10-3.380 - Operating at Public Expense
Section 12 CSR 10-3.382 - Sales Made to and by Exempt Organizations
Section 12 CSR 10-3.384 - Sales by Religious, Charitable, Civic, Social, Service and Fraternal Organizations at Community Events
Section 12 CSR 10-3.386 - Application for Exemption
Section 12 CSR 10-3.388 - Construction Materials
Section 12 CSR 10-3.390 - Sales Made by and to Elementary and Secondary Schools
Section 12 CSR 10-3.392 - Defining Civic
Section 12 CSR 10-3.394 - Nonprofit Organization
Section 12 CSR 10-3.396 - Social and Fraternal Organizations
Section 12 CSR 10-3.398 - Auxiliary Organizations
Section 12 CSR 10-3.400 - Parent-Teacher Associations
Section 12 CSR 10-3.402 - Boy Scouts and Girl Scouts
Section 12 CSR 10-3.404 - Cafeterias and Dining Halls
Section 12 CSR 10-3.406 - Caterers or Concessionaires
Section 12 CSR 10-3.408 - Educational Institution's Sales
Section 12 CSR 10-3.410 - Junior Colleges
Section 12 CSR 10-3.412 - Higher Education
Section 12 CSR 10-3.414 - [Rescinded]
Section 12 CSR 10-3.416 - Eleemosynary Institutions Defined
Section 12 CSR 10-3.418 - Fraternities and Sororities
Section 12 CSR 10-3.420 - YMCA and YWCA Organizations
Section 12 CSR 10-3.422 - Canteens and Gift Shops
Section 12 CSR 10-3.424 - Lease and Rental
Section 12 CSR 10-3.426 - Sales of Aircraft
Section 12 CSR 10-3.428 - Cigarette and Other Tobacco Products Sales
Section 12 CSR 10-3.430 - Purchaser to Pay the Tax
Section 12 CSR 10-3.431 - Handicraft Items Made by Senior Citizens
Section 12 CSR 10-3.432 - Sale of Prescription Drugs
Section 12 CSR 10-3.434 - Motor Vehicle and Trailer Defined
Section 12 CSR 10-3.436 - Manufactured Homes
Section 12 CSR 10-3.438 - Tangible Personal Property Mounted on Motor Vehicles
Section 12 CSR 10-3.440 - Automobiles
Section 12 CSR 10-3.442 - Automotive Demonstrators
Section 12 CSR 10-3.443 - Motor Vehicle Leasing Divisions
Section 12 CSR 10-3.444 - Collection of Tax on Vehicles
Section 12 CSR 10-3.446 - Motor Vehicle Leasing Companies
Section 12 CSR 10-3.448 - Annual Permit Renewal
Section 12 CSR 10-3.452 - Mailing of Returns
Section 12 CSR 10-3.454 - No Return, No Excuse Return Required Even if No Sales Made
Section 12 CSR 10-3.456 - Calendar Quarter Defined
Section 12 CSR 10-3.458 - Aggregate Amount Defined
Section 12 CSR 10-3.460 - Return Required
Section 12 CSR 10-3.462 - Annual Filing
Section 12 CSR 10-3.464 - Tax Includes
Section 12 CSR 10-3.466 - Revocation Orders
Section 12 CSR 10-3.468 - Retail Sales Tax License Necessary
Section 12 CSR 10-3.470 - Consumer Cooperatives
Section 12 CSR 10-3.471 - Type of Bond
Section 12 CSR 10-3.472 - General Bond Examples
Section 12 CSR 10-3.474 - Computing a Bond
Section 12 CSR 10-3.476 - Replacing or Applying for Return of Bond
Section 12 CSR 10-3.478 - Bond Descriptions
Section 12 CSR 10-3.479 - Replacement of Bonds Issued by Suspended Surety Companies
Section 12 CSR 10-3.480 - Applicant Defined
Section 12 CSR 10-3.482 - Filing
Section 12 CSR 10-3.484 - Returns Required Even if No Sales Made
Section 12 CSR 10-3.486 - Confidential Nature of Tax Data
Section 12 CSR 10-3.488 - Letter of Authorization
Section 12 CSR 10-3.490 - Misuse of Sales Tax Data by Cities
Section 12 CSR 10-3.492 - General Examples
Section 12 CSR 10-3.494 - Allowance for Defective Merchandise
Section 12 CSR 10-3.496 - Seller Timely Payment Discount
Section 12 CSR 10-3.498 - Seller Retains Collection From Purchaser
Section 12 CSR 10-3.500 - Successor Liability
Section 12 CSR 10-3.502 - Successor Determination
Section 12 CSR 10-3.504 - Extensions Granted
Section 12 CSR 10-3.506 - Determination of Time liness
Section 12 CSR 10-3.508 - Effect of Saturday, Sunday or Holiday on Payment Due
Section 12 CSR 10-3.510 - No Permanent Extensions
Section 12 CSR 10-3.512 - Calendar Month Defined
Section 12 CSR 10-3.514 - Exemption Certificate
Section 12 CSR 10-3.516 - Application for Refund/ Credit-Amended Returns
Section 12 CSR 10-3.518 - Claim Form
Section 12 CSR 10-3.520 - Who Should Request Refund
Section 12 CSR 10-3.522 - Purchaser's Promise to Accrue and Pay
Section 12 CSR 10-3.524 - Bad Debts
Section 12 CSR 10-3.526 - Refund Rather Than Credit
Section 12 CSR 10-3.528 - No Interest on Refund/Credit
Section 12 CSR 10-3.530 - Unconstitutional Taxes
Section 12 CSR 10-3.532 - Resale Exemption Certificates
Section 12 CSR 10-3.534 - Delivery of the Sale for Resale Exemption Certificate
Section 12 CSR 10-3.536 - Seller's Responsibility for Collection and Remittance of Tax
Section 12 CSR 10-3.538 - Possession and Delivery of Exemption Certificates
Section 12 CSR 10-3.540 - Limitation on Assessment
Section 12 CSR 10-3.542 - Billing
Section 12 CSR 10-3.544 - Acknowledgement of Informal Hearing
Section 12 CSR 10-3.546 - Fifteen Days Defined Personal Service
Section 12 CSR 10-3.548 - Form of Reassessment
Section 12 CSR 10-3.550 - Reassessment Petition Filing
Section 12 CSR 10-3.552 - Renumbered
Section 12 CSR 10-3.554 - Filing Protest Payment Returns
Section 12 CSR 10-3.556 - Interest and Discount are Additionals
Section 12 CSR 10-3.560 - Rulings
Section 12 CSR 10-3.562 - No Waiver of Tax
Section 12 CSR 10-3.564 - Jeopardized Collection
Section 12 CSR 10-3.565 - Jeopardy Assessment
Section 12 CSR 10-3.566 - Itinerant or Transitory Sellers
Section 12 CSR 10-3.568 - Sampling
Section 12 CSR 10-3.570 - [Rescinded]
Section 12 CSR 10-3.572 - [Rescinded]
Section 12 CSR 10-3.574 - [Rescinded]
Section 12 CSR 10-3.576 - Records Retention
Section 12 CSR 10-3.578 - [Rescinded]
Section 12 CSR 10-3.579 - [Rescinded]
Section 12 CSR 10-3.580 - Registered Mail
Section 12 CSR 10-3.582 - Hearing Location
Section 12 CSR 10-3.584 - Lien Filing
Section 12 CSR 10-3.585 - Filing of Liens
Section 12 CSR 10-3.586 - Partial Release of Lien
Section 12 CSR 10-3.588 - Taxation of Computer Software Programs
Section 12 CSR 10-3.590 - Advertising Businesses
Section 12 CSR 10-3.614 - [Rescinded]
Section 12 CSR 10-3.620 - Review of Assessments by the Administrative Hearing Commission
Section 12 CSR 10-3.622 - Special Event Liquor License-Temporary Sales Tax License
Section 12 CSR 10-3.626 - Quarter-Monthly Period Reporting and Remitting Sales Tax
Section 12 CSR 10-3.830 - Diplomatic Exemptions Records to be Kept by Sellers as Evidence of Exempt Sales
Section 12 CSR 10-3.832 - Diplomatic Exemptions Acknowledgement and Procedure for Requesting
Section 12 CSR 10-3.834 - Titling and Sales Tax Treatment of Boats
Section 12 CSR 10-3.836 - Payment of Filing Fees for Lien Releases
Section 12 CSR 10-3.838 - Payment of Filing Fees for Tax Liens
Section 12 CSR 10-3.840 - Photographers
Section 12 CSR 10-3.842 - Surety Companies Remittance Requirements
Section 12 CSR 10-3.844 - Letters of Credit
Section 12 CSR 10-3.846 - Taxability of Sales Made at Fund-Raising Events Conducted by Clubs and Organizations Not Otherwise Exempt From Sales Taxation
Section 12 CSR 10-3.848 - Concrete Mixing Trucks
Section 12 CSR 10-3.850 - Veterinary Transactions
Section 12 CSR 10-3.852 - Orthopedic and Prosthetic Devices, Insulin and Hearing Aids
Section 12 CSR 10-3.854 - [Rescinded]
Section 12 CSR 10-3.856 - Direct Pay Agreement
Section 12 CSR 10-3.858 - Renumbered
Section 12 CSR 10-3.860 - Marketing Organizations Soliciting Sales Through Exempt Entity Fund-Raising Activities
Section 12 CSR 10-3.862 - Sales Tax on Vending Machine Sales
Section 12 CSR 10-3.866 - Bulldozers for Agricultural Use
Section 12 CSR 10-3.868 - Not-for-Profit Civic, Social, Service or Fraternal Organizations-Criteria for Exemption
Section 12 CSR 10-3.870 - Information Required to be Filed by Not-for-Profit Organizations Applying for a Sales Tax Exemption Letter
Section 12 CSR 10-3.872 - [Rescinded]
Section 12 CSR 10-3.874 - [Rescinded]
Section 12 CSR 10-3.876 - Renumbered
Section 12 CSR 10-3.878 - Certificate of Deposit
Section 12 CSR 10-3.880 - [Rescinded]
Section 12 CSR 10-3.882 - Accrual Basis Reporting
Section 12 CSR 10-3.884 - Basic Steelmaking Exemption-Sales Tax
Section 12 CSR 10-3.886 - Exemption For Construction Materials Sold to Exempt Entities
Section 12 CSR 10-3.888 - Sales "In Commerce" Between Missouri and Other States
Section 12 CSR 10-3.890 - Area Betterment, Tourism or Marketing Program Fees To Be Included As Taxable Gross Receipts
Section 12 CSR 10-3.892 - Light Aircraft-Light Aircraft Kits
Section 12 CSR 10-3.894 - Animal Bedding-Exemption
Section 12 CSR 10-3.896 - Auctioneers, Brokers and Agents
Section 12 CSR 10-3.898 - Non-Reusable and Reusable Items