PURPOSE: This rule indicates what a taxpayer may do when a sale is subsequently Cancelled and interprets and applies sections 136.035 and 144.130, RSMo.

1. (1) Where a contract for sale has been cancelled within ninety (90) days of the date of delivery to the purchaser, a vendor of tangible personal property or services may exclude those receipts or charges from his/her return if the sale has not been reported.
2. (2) Where the use tax has been reported and paid, an application for refund/credit for the tax paid upon such receipt or charge shall be filed within two (2) years from the date the tax was paid.

AUTHORITY: section 144.705, RSMo (1994).* U.T. regulation 605-9 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. *Original authority 1959.