12 CSR 10-4.050
Cost of Doing Business (Rescinded July 30, 2018)
AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 605-10
originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March
30, 1976. Rescinded: Filed Jan. 18, 2018, effective July 30, 2018.
Management Services, Inc. v. Spradling, 547 SW2d 466 (Mo.
banc 1977). Changes for out-of-state laboratory services were not
incidental to film production and were therefore not subject to
use tax.