PURPOSE: This rule provides that rules issued under certain sections of the sales tax law apply to use taxes and interprets and applies section 144.720, RSMo.

In general, all sales tax rules pertaining to the state sales tax sections 144.170, 144.220, and 144.230, RSMo apply to the use tax.

AUTHORITY: section 144.705, RSMo 2016.* This rule originally filed as 12 CSR 10-4.320. U.T. regulation 720-1 originally filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Moved to 12 CSR 10-113.320 and amended: Filed Oct. 2, 2018, effective April 30, 2019.

*Original authority: 144.705, RSMo 1959.