Chapter 3

12 CSR 10-3.002 Rules
12 CSR 10-3.017 Ticket Sales
12 CSR 10-3.018 Truckers Engaged in Retail Business
12 CSR 10-3.050 Drinks and Beverages
12 CSR 10-3.142 Trading Stamps
12 CSR 10-3.168 Documentation Required
12 CSR 10-3.182 Excursions
12 CSR 10-3.188 Telephone Service
12 CSR 10-3.252 Hunting and Fishing Licenses
12 CSR 10-3.272 Motor Fuel and Other Fuels
12 CSR 10-3.368 Air Pollution Equipment
12 CSR 10-3.370 Water Pollution
12 CSR 10-3.404 Cafeterias and Dining Halls
12 CSR 10-3.414 Yearbook Sales
12 CSR 10-3.552 Protest Payments
12 CSR 10-3.554 Filing Protest Payment Returns
12 CSR 10-3.570 Audit Facilities
12 CSR 10-3.572 Out-of-State Companies
12 CSR 10-3.574 Recordkeeping Requirements for Microfilm and Data Processing Systems
12 CSR 10-3.578 Income Tax Returns May be Used
12 CSR 10-3.579 Estoppel Rule
12 CSR 10-3.614 Theaters—Criteria for Exemption
12 CSR 10-3.846 Taxability of Sales Made at Fund-Raising Events Conducted by Clubs and Organizations Not Otherwise Exempt From Sales Taxation
12 CSR 10-3.854 Applicability of Sales Tax to the Sale of Special Fuel
12 CSR 10-3.858 Purchases by State Senators or Representatives
12 CSR 10-3.872 Sales of Newspapers and Other Publications
12 CSR 10-3.874 Questions and Answers on Taxation of Newspapers
12 CSR 10-3.876 Taxation of Sod Businesses
12 CSR 10-3.880 Sales of Postage Stamps

Chapter 4

12 CSR 10-4.005 Purchaser Includes
12 CSR 10-4.010 Purchaser’s Responsibilities
12 CSR 10-4.015 Sale Consummation
12 CSR 10-4.020 Delivery
12 CSR 10-4.035 Consideration Other Than Money
12 CSR 10-4.045 Cancelled Sales
12 CSR 10-4.050 Cost of Doing Business
12 CSR 10-4.055 Regulations Under Section 144.020, RSMo
12 CSR 10-4.060 Vendor Includes
12 CSR 10-4.080 Sales to National Banks and Other Financial Institutions
12 CSR 10-4.085 Liability of Out-of-State Vendors
12 CSR 10-4.090 Regulations Under Subdivisions (2) and (3) of Sections 144.030 and 144.040, RSMo
12 CSR 10-4.095 Motor Vehicle Purchased
12 CSR 10-4.100 Tax Paid to Another State
12 CSR 10-4.105 Resale
12 CSR 10-4.110 Personal Effects
12 CSR 10-4.115 Documentation Required
12 CSR 10-4.120 Presumption
12 CSR 10-4.127 Vendors Use Tax vs. Consumers Use Tax
12 CSR 10-4.130 Separately Stating
12 CSR 10-4.135 Vendor to File Collection Suit
12 CSR 10-4.140 Exemption Certificates
12 CSR 10-4.150 Limitation on Assessment
12 CSR 10-4.155 Vendor’s Responsibility
12 CSR 10-4.160 Effect of Saturday, Sunday or Holiday on Payment Due
12 CSR 10-4.170 Aggregate Amount Defined
12 CSR 10-4.175 Amended Returns
12 CSR 10-4.180 Filing Final Return
12 CSR 10-4.185 Filing Returns When No Liability Exists
12 CSR 10-4.190 Payment of Tax
12 CSR 10-4.200 Filing of Returns and Payment of Tax
12 CSR 10-4.205 Jeopardy Assessment
12 CSR 10-4.210 Assignments and Bankruptcies
12 CSR 10-4.215 Estimated Assessment
12 CSR 10-4.220 Calendar Month Defined
12 CSR 10-4.230 Protest Payment
12 CSR 10-4.240 Administrative and Judicial Review
12 CSR 10-4.245 Interest Payment
12 CSR 10-4.250 Liens
12 CSR 10-4.280 Filing Protest Payment Returns
12 CSR 10-4.290 Intent of Rules
12 CSR 10-4.300 No Waiver of Tax
12 CSR 10-4.305 Collection Allowance
12 CSR 10-4.310 Timely Filing
12 CSR 10-4.320 Sales Tax Rules Apply
12 CSR 10-4.600 Return Required
12 CSR 10-4.610 Annual Filing
12 CSR 10-4.620 Aircraft
12 CSR 10-4.622 Marketing Organizations Soliciting Sales Through Exempt Entity Fund-Raising Activities
12 CSR 10-4.626 Direct Pay Agreement
12 CSR 10-4.630 Basic Steelmaking Exemption—Use Tax

Chapter 101

12 CSR 10-101.500 Burden of Proof
12 CSR 10-101.600 Successor Liability
12 CSR 10-101.700 Bankruptcy and Other Court Appointments

Chapter 102

12 CSR 10-102.016 Refunds and Credits
12 CSR 10-102.100 Bad Debts Credit or Refund

Chapter 103

12 CSR 10-103.200 Isolated or Occasional Sale
12 CSR 10-103.210 Auctioneers and Other Agents Selling Tangible Personal Property
12 CSR 10-103.220 Resale
12 CSR 10-103.250 Purchaser’s Responsibility for Paying Use Tax
12 CSR 10-103.350 Sales Tax on Motor Vehicles
12 CSR 10-103.360 Titling and Sales Tax Treatment of Boats and Outboard Motors
12 CSR 10-103.370 Manufactured Homes
12 CSR 10-103.381 Items Used or Consumed by Photographers, Photofinishers and Photoengravers, as Defined in Section 144.054, RSMo
12 CSR 10-103.390 Veterinary Transactions
12 CSR 10-103.395 Physicians, Dentists and Optometrists
12 CSR 10-103.400 Sales Tax on Vending Machine Sales
12 CSR 10-103.500 Sales of Food and Beverages to and by Public Carriers
12 CSR 10-103.555 Determining Taxable Gross Receipts
12 CSR 10-103.560 Accrual vs. Cash Basis of Accounting
12 CSR 10-103.600 Sales of Tangible Personal Property and Services
12 CSR 10-103.610 Sales of Advertising
12 CSR 10-103.620 Florists
12 CSR 10-103.700 Packaging and Shipping Materials
12 CSR 10-103.800 Tax Computation

Chapter 104

12 CSR 10-104.020 Sales and Use Tax Bonds
12 CSR 10-104.030 Filing Requirements
12 CSR 10-104.040 Direct-Pay Agreements

Chapter 107

12 CSR 10-107.100 Use of and Reliance on Exemption Certificates

Chapter 108

12 CSR 10-108.300 Sales of Electricity, Water and Gas
12 CSR 10-108.600 Transportation Fares
12 CSR 10-108.700 Lease or Rental of Tangible Personal Property

Chapter 109

12 CSR 10-109.050 Taxation of Software

Chapter 110

12 CSR 10-110.013 Drugs and Medical Equipment
12 CSR 10-110.016 Refunds and Credits (Moved to 12 CSR 10-102.016)
12 CSR 10-110.200 Ingredient or Component Part Exemption, as Defined in Section 144.030, RSMo
12 CSR 10-110.201 Materials and Other Goods Used or Consumed in Manufacturing, as Defined in Section 144.054, RSMo
12 CSR 10-110.210 Television and Radio Broadcasters
12 CSR 10-110.220 Hotels and Motels
12 CSR 10-110.300 Common Carriers
12 CSR 10-110.400 Newspapers and Other Publications
12 CSR 10-110.600 Electrical Energy, as Defined in Section 144.030, RSMo
12 CSR 10-110.601 Electrical, Other Energy and Water as Defined in Section 144.054, RSMo
12 CSR 10-110.621 Application of Sales Tax Exemption as Defined in Section 144.054, RSMo
12 CSR 10-110.900 Farm Machinery and Equipment Related Exemptions
12 CSR 10-110.910 Livestock
12 CSR 10-110.920 Sales of Grains, Seed, Pesticides, Herbicides and Fertilizers
12 CSR 10-110.950 Letters of Exemption Issued by the Department of Revenue
12 CSR 10-110.955 Sales and Purchases—Exempt Organizations
12 CSR 10-110.990 Tax—Sales of Food

Chapter 111

12 CSR 10-111.010 Manufacturing Machinery and Equipment Exemptions, as Defined in Section 144.030, RSMo
12 CSR 10-111.011 Machinery, Equipment, Materials, and Chemicals Used or Consumed in Manufacturing, as Defined in Section 144.054, RSMo
12 CSR 10-111.060 Material Recovery Processing Plant Exemption
12 CSR 10-111.061 Exempt Items Used or Consumed in Material Recovery Processing as Defined in Section 144.054, RSMo
12 CSR 10-111.100 Commercial Printers, as Defined in Section 144.030, RSMo
12 CSR 10-111.101 Items Used or Consumed by Commercial Printers, as Defined in Section 144.054, RSMo

Chapter 112

12 CSR 10-112.010 Contractors
12 CSR 10-112.300 Sales to the United States Government and Government Contractors

Chapter 113

12 CSR 10-113.200 Determining Whether a Transaction Is Subject to Sales Tax or Use Tax
12 CSR 10-113.300 Temporary Storage

Chapter 114

12 CSR 10-114.100 Determining When a Vendor Has Sufficient Nexus for Use Tax

Chapter 117

12 CSR 10-117.100 Determining the Applicable Local Sales or Use Tax