Missouri · Regulations
Chapter 110 — Sales/Use Tax—Exemptions
19 sections
19 sections
- 12 CSR 10-110.013Drugs and Medical Equipment
- 12 CSR 10-110.016Refunds and Credits (Moved to 12 CSR 10-102.016)Transferred
- 12 CSR 10-110.200Ingredient or Component Part Exemption, as Defined in Section 144.030, RSMo
- 12 CSR 10-110.201Materials and Other Goods Used or Consumed in Manufacturing, as Defined in Section 144.054, RSMo (Rescinded April 30, 2026)Rescinded
- 12 CSR 10-110.210Television and Radio Broadcasters
- 12 CSR 10-110.220Hotels and Motels
- 12 CSR 10-110.300Common Carriers and 54,000 Pound Carriers
- 12 CSR 10-110.400Newspapers and Other Publications
- 12 CSR 10-110.404Cafeterias and Dining Halls
- 12 CSR 10-110.600Electrical Energy, as Defined in Section 144.030, RSMo
- 12 CSR 10-110.601Electrical, Other Energy, Chemicals, Machinery, Equipment, Materials, and Water as Defined in Section 144.054, RSMo, Exempt From Sales Tax When Used in Manufacturing
- 12 CSR 10-110.621Application of Sales Tax Exemption as Defined in Section 144.054, RSMo (Rescinded April 30, 2026)Rescinded
- 12 CSR 10-110.846Taxability of Sales Made at Fund-Raising Events Conducted by Clubs and Organizations Not Otherwise Exempt From Sales Taxation (Rescinded February 28, 2026)Rescinded
- 12 CSR 10-110.858Purchases by State Senators or Representatives
- 12 CSR 10-110.900Farm Machinery and Equipment Related Exemptions
- 12 CSR 10-110.910Livestock
- 12 CSR 10-110.920Sales of Grains, Seed, Pesticides, Herbicides and Fertilizers
- 12 CSR 10-110.950Letters of Exemption Issued by the Department of Revenue
- 12 CSR 10-110.990Tax—Sales of Food