Mo. Code Regs. Ann. tit. 12, ch. 10-103 – Sales/Use Tax-Imposition of Tax | Midpage

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Missouri Code of State Regulations

Chapter 103

Mo. Code Regs. Ann. tit. 12, ch. 10-103

Sales/Use Tax-Imposition of Tax

Director of Revenue

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Homes 12 CSR 10-103.380Photographers, Photofinishers and Photoengravers, as Defined in Section 144.030, RSMo (Rescinded April 30, 2009)12 CSR 10-103.381Items Used or Consumed by Photographers, Photofinishers and Photoengravers, as Defined in Section 144.054, RSMo (Rescinded April 30, 2026)12 CSR 10-103.390Veterinary Transactions 12 CSR 10-103.395Physicians, Dentists, and Optometrists 12 CSR 10-103.400Sales Tax on Vending Machine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