Mo. Code Regs. Ann. tit. 12, § 10-4.090
Regulations Under Subsdivisions (2) and (3) of Sections 144.030 and 144.040, RSMo
Effective Nov 7, 1975section 144.705, RSMo 1994.* U.T. regulation 615-3 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. *Original authority: 144.705, RSMo 1959Director of Revenue
PURPOSE: This rule prescribes where Missouri state sales tax regulations apply and interprets section 144.615(3), RSMo.
- (1) All rules under subdivisions (2) and (3) of sections 144.030 and 144.040, RSMo apply to subdivision (3) of section 144.615, RSMo.
AUTHORITY: section 144.705, RSMo 1994.* U.T. regulation 615-3 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. *Original authority: 144.705, RSMo 1959.