Missouri · Regulations
Chapter 3 — State Sales Tax
348 sections
348 sections
- 12 CSR 10-3.002Rules (Rescinded July 30, 2018)Rescinded
- 12 CSR 10-3.003Rulings (Rescinded January 30, 2000)Rescinded
- 12 CSR 10-3.004Isolated or Occasional Sales (Rescinded November 30, 2000)Rescinded
- 12 CSR 10-3.005Isolated or Occasional Sales by Businesses (Rescinded November 30, 2000)Rescinded
- 12 CSR 10-3.006Isolated or Occasional Sales vs. Doing Business—Examples (Rescinded November 30, 2000)Rescinded
- 12 CSR 10-3.007Partial Liquidation of Trade or Business (Rescinded November 30, 2000)Rescinded
- 12 CSR 10-3.008Manufacturers and Wholesalers (Rescinded October 30, 2002)Rescinded
- 12 CSR 10-3.010Fireworks and Other Seasonal Businesses (Rescinded May 30, 2003)Rescinded
- 12 CSR 10-3.012Sellers Subject To Sales Tax (Rescinded August 9, 1993)Rescinded
- 12 CSR 10-3.014Auctions Disclosed Principal (Rescinded September 11, 1983)Rescinded
- 12 CSR 10-3.016Consignment Sales (Rescinded December 11, 1980)Rescinded
- 12 CSR 10-3.017Ticket Sales (Moved to 12 CSR 10-103.017)Transferred
- 12 CSR 10-3.018Truckers Engaged in Retail Business (Rescinded July 30, 2018)Rescinded
- 12 CSR 10-3.020Finance Charges (Rescinded September 30, 2001)Rescinded
- 12 CSR 10-3.022Cash and Trade Discounts (Rescinded September 30, 2001)Rescinded
- 12 CSR 10-3.023Rebates (Rescinded September 30, 2001)Rescinded
- 12 CSR 10-3.024Returned Goods (Rescinded September 30, 2001)Rescinded
- 12 CSR 10-3.026Leases or Rentals Outside Missouri (Rescinded December 11, 1980)Rescinded
- 12 CSR 10-3.027Quarter-Monthly Period Reporting and Remitting Sales Tax (Moved to 12 CSR 10-3.626)Transferred
- 12 CSR 10-3.028Construction Contractors (Rescinded March 30, 2001)Rescinded
- 12 CSR 10-3.030Construction Aggregate (Rescinded March 30, 2001)Rescinded
- 12 CSR 10-3.031Dual Operators (Rescinded October 30, 2002)Rescinded
- 12 CSR 10-3.032Fabrication or Processing of Tangible Personal Property (Rescinded March 30, 2001)Rescinded
- 12 CSR 10-3.034Modular or Sectional Homes (Rescinded October 30, 2002)Rescinded
- 12 CSR 10-3.036Sales Made by Employers to Employees (Rescinded December 30, 2003)Rescinded
- 12 CSR 10-3.038Promotional Gifts and Premiums (Rescinded May 30, 2003)Rescinded
- 12 CSR 10-3.040Premiums and Gifts (Rescinded December 11, 1980)Rescinded
- 12 CSR 10-3.042State or Federal Concessionaires (Rescinded October 30, 2002)Rescinded
- 12 CSR 10-3.044Labor or Services Rendered (Rescinded October 30, 2002)Rescinded
- 12 CSR 10-3.046Caterers and Mandatory Gratuities (Rescinded December 30, 2003)Rescinded
- 12 CSR 10-3.048Clubs and Other Organizations Operating Places of Amusement (Rescinded May 30, 2003)Rescinded
- 12 CSR 10-3.050Drinks and Beverages (Moved to 12 CSR 10-103.050)Transferred
- 12 CSR 10-3.052Sale of Ice (Rescinded February 28, 2011)Rescinded
- 12 CSR 10-3.054Warehousemen (Rescinded April 30, 2001)Rescinded
- 12 CSR 10-3.056Retreading Tires (Rescinded January 30, 2000)Rescinded
- 12 CSR 10-3.058Automotive Refinishers and Painters (Rescinded April 30, 2001)Rescinded
- 12 CSR 10-3.060Memorial StonesRescinded
- 12 CSR 10-3.062Maintenance or Service Contracts Without Parts (Rescinded April 30, 2001)Rescinded
- 12 CSR 10-3.064Maintenance or Service Contracts With Parts (Rescinded April 30, 2001)Rescinded
- 12 CSR 10-3.066Delivery, Freight and Transportation Charges—Sales Tax (Rescinded September 30, 2001)Rescinded
- 12 CSR 10-3.068Freight and Transportation Charges (Rescinded December 11, 1980)Rescinded
- 12 CSR 10-3.070Service-Oriented Industries (Rescinded April 30, 2001)Rescinded
- 12 CSR 10-3.072Repair Industries (Rescinded April 30, 2001)Rescinded
- 12 CSR 10-3.074Garages, Body and Automotive Shops and Service Stations (Rescinded April 30, 2001)Rescinded
- 12 CSR 10-3.076Used Car Dealers (Rescinded September 30, 2001)Rescinded
- 12 CSR 10-3.078Laundries and Dry Cleaners (Rescinded April 30, 2001)Rescinded
- 12 CSR 10-3.080Ceramic Shops (Rescinded April 30, 2001)Rescinded
- 12 CSR 10-3.082Furniture Repairers and Upholsterers (Rescinded April 30, 2001)Rescinded
- 12 CSR 10-3.084Fur and Garment Repairers (Rescinded April 30, 2001)Rescinded
- 12 CSR 10-3.086Bookbinders, Papercutters, Etc. (Rescinded September 30, 2001)Rescinded
- 12 CSR 10-3.088Photographers, Photofinishers and Photoengravers (Rescinded May 30, 2003)Rescinded
- 12 CSR 10-3.090Watch and Jewelry Repairers (Rescinded April 30, 2001)Rescinded
- 12 CSR 10-3.092Painters (Rescinded September 30, 2001)Rescinded
- 12 CSR 10-3.094Interior or Exterior Decorators (Rescinded September 30, 2001)Rescinded
- 12 CSR 10-3.096Janitorial Services (Rescinded September 30, 2001)Rescinded
- 12 CSR 10-3.098Drugs and Medicines (Rescinded October 30, 2000)Rescinded
- 12 CSR 10-3.100Barber and Beauty Shops (Rescinded September 30, 2001)Rescinded
- 12 CSR 10-3.102Sheet Metal, Iron and Cabinet Works (Rescinded March 30, 2001)Rescinded
- 12 CSR 10-3.104Vending Machines De-finedRescinded
- 12 CSR 10-3.106Vending Machines on Premises of Owner (Rescinded January 30, 2000)Rescinded
- 12 CSR 10-3.108Vending Machines on Premises Other Than Owner (Rescinded January 30, 2000)Rescinded
- 12 CSR 10-3.110Publishers of Newspapers (Rescinded June 11, 1990)Rescinded
- 12 CSR 10-3.112Newspaper Defined (Rescinded January 30, 2011)Rescinded
- 12 CSR 10-3.114Periodicals, Magazines and Other Printed Matter (Rescinded June 11, 1990)Rescinded
- 12 CSR 10-3.116Service Station Owner-shipRescinded
- 12 CSR 10-3.118Leased Departments or Space (Rescinded January 30, 2011)Rescinded
- 12 CSR 10-3.120Food Stamps and W.I.C. (Women, Infants and Children) Vouchers (Rescinded December 30, 2003)Rescinded
- 12 CSR 10-3.122Consideration Other Than Money, Except for Trade-Ins (Rescinded September 30, 2001)Rescinded
- 12 CSR 10-3.124Coins and Bullion (Rescinded April 30, 2003)Rescinded
- 12 CSR 10-3.126Federal Manufacturer’s Excise Tax (Rescinded January 30, 2011)Rescinded
- 12 CSR 10-3.128Salvage Companies (Rescinded September 30, 2001)Rescinded
- 12 CSR 10-3.130Assignments and Bankruptcies (Rescinded January 30, 2011)Rescinded
- 12 CSR 10-3.131Change of State Sales Tax Rate (Rescinded February 28, 2001)Rescinded
- 12 CSR 10-3.132Purchaser Includes (Rescinded December 11, 1980)Rescinded
- 12 CSR 10-3.134Purchaser’s Responsibilities (Rescinded January 30, 2011)Rescinded
- 12 CSR 10-3.136Consideration Other Than Money (Rescinded September 30, 2001)Rescinded
- 12 CSR 10-3.138Consideration Less Than Fair Market Value (Rescinded September 30, 2001)Rescinded
- 12 CSR 10-3.140Interdepartmental Transfers (Rescinded January 30, 2011)Rescinded
- 12 CSR 10-3.142Trading Stamps (Rescinded July 30, 2018)Rescinded
- 12 CSR 10-3.144Redemption of Coupons (Rescinded October 30, 2002)Rescinded
- 12 CSR 10-3.146Core Deposits (Rescinded January 30, 2011)Rescinded
- 12 CSR 10-3.148When a Sale Consummates (Rescinded May 30, 2003)Rescinded
- 12 CSR 10-3.150Guidelines on When Title Passes (Rescinded May 30, 2003)Rescinded
- 12 CSR 10-3.152Physicians and Dentists (Rescinded April 30, 2001)Rescinded
- 12 CSR 10-3.154Optometrists, Ophthalmologists and Opticians (Rescinded April 30, 2001)Rescinded
- 12 CSR 10-3.156Dental Laboratories (Rescinded April 30, 2001)Rescinded
- 12 CSR 10-3.158Sale on Installed Basis (Rescinded October 30, 2002)Rescinded
- 12 CSR 10-3.160Funeral Receipts (Rescinded September 30, 2001)Rescinded
- 12 CSR 10-3.162Pawnbrokers (Rescinded April 30, 2001)Rescinded
- 12 CSR 10-3.164Installment Sales and Repossessions (Rescinded September 30, 2001)Rescinded
- 12 CSR 10-3.166Seller of Boats (Rescinded November 30, 2000)Rescinded
- 12 CSR 10-3.167Sales of Food and Beverages to and by Public Carriers (Rescinded May 30, 2001)Rescinded
- 12 CSR 10-3.168Documentation Required (Rescinded July 30, 2018)Rescinded
- 12 CSR 10-3.170Computer Printouts (Rescinded November 12, 1977)Rescinded
- 12 CSR 10-3.172Advertising Signs (Rescinded November 30, 2000)Rescinded
- 12 CSR 10-3.174Stolen or Destroyed Property (Rescinded September 30, 2001)Rescinded
- 12 CSR 10-3.176Fees Paid in or to Places of Amusement, Entertainment or Recreation (Rescinded December 30, 2003)Rescinded
- 12 CSR 10-3.178Dues Are Not Admissions (Rescinded April 29, 1991)Rescinded
- 12 CSR 10-3.179Separate Taxable Trans-actions Involving theRescinded
- 12 CSR 10-3.182Excursions (Rescinded July 30, 2018)Rescinded