Other Taxes and Fees

PURPOSE: This rule establishes procedures for payment of other taxes and fees. (1) The licensee is responsible for all sales taxes as may be applicable under sections 144.010–144.525, RSMo including, without limitation, tax on admission fees, concession sales, and retail sales. Those taxes not connected directly to gambling games are collected by the Department of Revenue. The statutes and rules for all other taxes shall apply. (2) The licensee is responsible for all other income taxes, earnings taxes, use taxes, property taxes, or any other tax or fee lawfully levied by any political subdivision. Those taxes not connected directly to gambling games are collected by the Department of Revenue. The statutes and rules for all other taxes shall apply. AUTHORITY: sections 313.004, 313.805, and 313.822, RSMo 2016.* Emergency rule filed Sept. 1, 1993, effective Sept. 20, 1993, expired Jan. 17, 1994. Emergency rule filed Jan. 5, 1994, effective Jan. 18, 1994, expired Jan. 30, 1994. Original rule filed Sept. 1, 1993, effective Jan. 31, 1994. Amended: Filed March 1, 2018, effective Oct. 30, 2018. *Original authority: 313.004, RSMo 1993, amended 1994, 2014; 313.805, RSMo 1991, amended 1993, 1994, 2000, 2008, 2010; and 313.822, RSMo 1991, amended 1993, 2000, 2008, 2009.