Mo. Code Regs. Ann. tit. 12, § 10-4.070
Use Tax License Necessary
Effective Nov 7, 1975section 144.705, RSMo 1994.* U.T. regulation 610-1 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. *Original authority: 144.705, RSMo 1959Director of Revenue
PURPOSE: This rule indicates when a use tax license is required and interprets and applies section 144.650, RSMo.
- (1) Persons going into business in Missouri, as stated in section 144.610, RSMo, must register with the sales tax bureau and have in their possession a use tax license before beginning business in Missouri.
AUTHORITY: section 144.705, RSMo 1994.* U.T. regulation 610-1 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. *Original authority: 144.705, RSMo 1959.