12 CSR 10-3.048
Clubs and Other Organizations Operating Places of Amusement (Rescinded May 30, 2003)
AUTHORITY: section 144.270, RSMo 1994. This rule was previously
published as rule no. 46 in Rules and Regulations relating to the
Missouri Sales Tax Act, 1949. Republished as rule no. 44 in the
Missouri Sales Tax Act and Compensating Use Tax Law with Rules
and Regulations, 1963. S.T. regulation 010-20 was last filed Oct.
28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Amended:
Filed Aug. 13, 1980, effective Jan. 1, 1981. Amended: Filed Feb. 4,
1986, effective June 28, 1986. Emergency amendment filed Nov. 15,
1990, effective Nov. 25, 1990, expired March 24, 1991. Emergency
rescission and rule filed Jan. 3, 1991, effective Jan. 13, 1991,
expired May 13, 1991. Emergency rescission and rule filed May 3,
1991, effective May 13, 1991, expired Sept. 9, 1991. Rescinded and
readopted: Filed Jan. 3, 1991, effective June 10, 1991. Rescinded:
Filed Nov. 15, 2002, effective May 30, 2003.