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Missouri Code of State Regulations

Chapter 110

Mo. Code Regs. Ann. tit. 12, ch. 10-110

Sales/Use Tax-Exemptions

Director of Revenue

12 CSR 10-110.013Drugs and Medical Equipment 12 CSR 10-110.016Refunds and Credits (Moved to 12 CSR 10-102.016)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RSMo 12 CSR 10-110.201Materials and Other Goods Used or Consumed in Manufacturing, as Defined in Section 144.054, RSMo (Rescinded April 30, 2026)12 CSR 10-110.210Television and Radio Broadcasters 12 CSR 10-110.220Hotels and Motels 12 CSR 10-110.300Common Carriers and 54,000 Pound Carriers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Tax When Used in Manufacturing 12 CSR 10-110.621Application of Sales Tax Exemption as Defined in Section 144.054, RSMo (Rescinded April 30, 2026)12 CSR 10-110.846Taxability of Sales Made at Fund-Raising Events Conducted by Clubs and Organizations Not Otherwise Exempt From Sales Taxation (Rescinded February 28, 2026)12 CSR 10-110.858Purchases by State Senators or Representatives 12 CSR 10-110.900Farm Machinery and Equipment Related Exemptions 12 CSR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 10-110.955Sales and Purchases—Exempt Organizations 12 CSR 10-110.990Tax—Sales of Food