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Missouri Code of State Regulations

Chapter 4

Mo. Code Regs. Ann. tit. 12, ch. 10-4

State Use Tax

Director of Revenue

12 CSR 10-4.005Purchaser Includes (Rescinded July 30, 2018)12 CSR 10-4.010Purchaser’s Responsibilities (Rescinded July 30, 2018)12 CSR 10-4.015Sale Consummation (Rescinded March 30, 2024)12 CSR 10-4.020Delivery (Rescinded July 30, 2018)12 CSR 10-4.025Guideline for When Title Passes (Rescinded January 12, 1987)12 CSR 10-4.030Delivery Charges (Rescinded May 9, 1994)12 CSR 10-4.035Consideration Other Than Money (Rescinded July 30, 2018)12 CSR 10-4.040Delivery Expenses to Purchaser (Rescinded April 9, 1994)12 CSR 10-4.045Cancelled Sales (Rescinded July 30, 2018)12 CSR 10-4.050Cost of Doing Business (Rescinded July 30, 2018)12 CSR 10-4.055Regulations Under Section 144.020, RSMo (Rescinded July 30, 2018)12 CSR 10-4.060Vendor Includes (Rescinded July 30, 2018)12 CSR 10-4.070Use Tax License Necessary (Rescinded March 30, 2001)12 CSR 10-4.075Sales to Contractors (Rescinded March 30, 2001)12 CSR 10-4.080Sales to National Banks and Other Financial Institutions (Rescinded July 30, 2018)12 CSR 10-4.085Liability of Out-of-State Vendors (Rescinded July 30, 2018)12 CSR 10-4.090Regulations Under Subdivisions (2) and (3) of Sections 144.030 and 144.040, RSMo (Rescinded July 30, 2018)12 CSR 10-4.095Motor Vehicle Purchased (Rescinded July 30, 2018)12 CSR 10-4.100Tax Paid to Another State (Rescinded March 30, 2024)12 CSR 10-4.105Resale (Rescinded July 30, 2018)12 CSR 10-4.110Personal Effects (Rescinded July 30, 2018)12 CSR 10-4.115Documentation Required (Rescinded July 30, 2018)12 CSR 10-4.120Presumption (Rescinded July 30, 2018)12 CSR 10-4.125Gross Sales Reporting Method (Rescinded March 14, 1991)12 CSR 10-4.127Vendors Use Tax vs. Consumers Use Tax (Rescinded July 30, 2018)12 CSR 10-4.130Separately Stating (Rescinded July 30, 2018)12 CSR 10-4.135Vendor to File Collection Suit (Rescinded July 30, 2018)12 CSR 10-4.140Exemption Certificates (Rescinded July 30, 2018)12 CSR 10-4.145Audit, No Credit (Rescinded November 30, 2000)12 CSR 10-4.150Limitation on Assessment (Rescinded July 30, 2018)12 CSR 10-4.155Vendor’s Responsibility (Rescinded July 30, 2018)12 CSR 10-4.160Effect of Saturday, Sunday or Holiday on Payment Due (Moved to 12 CSR 10-102.160)12 CSR 10-4.165Bad Debts Credit (Rescinded May 30, 2001)12 CSR 10-4.170Aggregate Amount Defined (Moved to 12 CSR 10-103.170)12 CSR 10-4.175Amended Returns (Rescinded July 30, 2018)12 CSR 10-4.180Filing Final Return (Moved to 12 CSR 10-103.180)12 CSR 10-4.185Filing Returns When No Liability Exists (Moved to 12 CSR 10-103.185)12 CSR 10-4.190Payment of Tax (Rescinded July 30, 2018)12 CSR 10-4.200Filing of Returns and Payment of Tax (Rescinded July 30, 2018)12 CSR 10-4.205Jeopardy Assessment (Rescinded July 30, 2018)12 CSR 10-4.210Assignments and Bankruptcies (Rescinded July 30, 2018)12 CSR 10-4.215Estimated Assessment (Rescinded July 30, 2018)12 CSR 10-4.220Calendar Month Defined (Rescinded July 30, 2018)12 CSR 10-4.225Fifteen Days Defined—Personal Service (Rescinded January 12, 1985)12 CSR 10-4.230Protest Payment (Rescinded March 30, 2024)12 CSR 10-4.235Acknowledgement of Informal Hearing (Rescinded January 12, 1985)12 CSR 10-4.240Administrative and Judicial Review (Rescinded July 30, 2018)12 CSR 10-4.245Interest Payment (Rescinded July 30, 2018)12 CSR 10-4.250Liens (Rescinded July 30, 2018)12 CSR 10-4.255Who Should Request Refund (Rescinded October 30, 2000)12 CSR 10-4.260Claim Form (Rescinded October 30, 2000)12 CSR 10-4.265Refund Rather Than Credit (Rescinded October 30, 2000)12 CSR 10-4.270Allowance for Defective Merchandise (Rescinded September 30, 2001)12 CSR 10-4.275Application Required (Rescinded October 30, 2000)12 CSR 10-4.280Filing Protest Payment Returns (Rescinded March 30, 2024)12 CSR 10-4.290Intent of Rules (Rescinded July 30, 2018)12 CSR 10-4.295Rulings (Rescinded January 30, 2000)12 CSR 10-4.300No Waiver of Tax (Rescinded July 30, 2018)12 CSR 10-4.305Collection Allowance (Rescinded July 30, 2018)12 CSR 10-4.310Timely Filing (Moved to 12 CSR 10-103.310)12 CSR 10-4.315Fifteen Days—Defined Personal Service (Rescinded December 11, 1976)12 CSR 10-4.320Sales Tax Rules Apply (Moved to 12 CSR 10-113.320)12 CSR 10-4.330Application for Refund/Credit-Amended Returns (Rescinded October 30, 2000)12 CSR 10-4.340Dual Operators (Rescinded October 30, 2004)12 CSR 10-4.600Return Required (Moved to 12 CSR 10-103.630)12 CSR 10-4.610Annual Filing (Moved to 12 CSR 10-103.640)12 CSR 10-4.620Aircraft (Rescinded July 30, 2018)12 CSR 10-4.622Marketing Organizations Soliciting Sales Through Exempt Entity Fund-Raising Activities (Rescinded September 30, 2024)12 CSR 10-4.624Change of State Use Tax Rate (Rescinded February 28, 2001)12 CSR 10-4.626Direct Pay Agreement (Rescinded July 30, 2018)12 CSR 10-4.628Accrual Basis Reporting (Rescinded January 30, 2012)12 CSR 10-4.630Basic Steelmaking Exemption—Use Tax (Rescinded July 30, 2018)12 CSR 10-4.632Certificate of Deposit—Use Tax (Rescinded March 30, 2001)12 CSR 10-4.634Delivery, Freight and Transportation Charges—Use Tax (Rescinded April 30, 2001)