PURPOSE: This rule prescribes where Missouri state sales tax regulations apply and interprets section 144.615(3), RSMo.

1. (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 1959.