Missouri · Regulations
Chapter 103 — Sales/Use Tax—Imposition of Tax
29 sections
29 sections
- 12 CSR 10-103.017Ticket Sales
- 12 CSR 10-103.050Drinks and Beverages
- 12 CSR 10-103.170Aggregate Amount Defined
- 12 CSR 10-103.180Filing Final Return
- 12 CSR 10-103.185Filing Returns When No Liability Exists
- 12 CSR 10-103.200Isolated or Occasional Sale
- 12 CSR 10-103.210Auctioneers and Other Agents Selling Tangible Personal Property
- 12 CSR 10-103.220Resale
- 12 CSR 10-103.250Purchaser’s Responsibility for Paying Use Tax
- 12 CSR 10-103.310Timely Filing
- 12 CSR 10-103.350Sales Tax on Motor Vehicles
- 12 CSR 10-103.360Titling and Sales Tax Treatment of Boats and Outboard Motors
- 12 CSR 10-103.370Manufactured Homes
- 12 CSR 10-103.380Photographers, Photofinishers andRescinded
- 12 CSR 10-103.381Items Used or Consumed by Photographers, Photofinishers and Photoengravers, as Defined in Section 144.054, RSMo (Rescinded April 30, 2026)Rescinded
- 12 CSR 10-103.390Veterinary Transactions
- 12 CSR 10-103.395Physicians, Dentists, and Optometrists
- 12 CSR 10-103.400Sales Tax on Vending Machine Sales
- 12 CSR 10-103.500Sales of Food and Beverages to and by Public Carriers
- 12 CSR 10-103.555Determining Taxable Gross Receipts
- 12 CSR 10-103.560Accrual vs. Cash Basis of Accounting
- 12 CSR 10-103.600Sales of Tangible Personal Property and Services
- 12 CSR 10-103.610Sales of Advertising
- 12 CSR 10-103.620Florists
- 12 CSR 10-103.630Return Required
- 12 CSR 10-103.640Annual Filing
- 12 CSR 10-103.700Packaging and Shipping Materials
- 12 CSR 10-103.800Tax Computation
- 12 CSR 10-103.876Taxation of Sod Businesses