PURPOSE: This rule indicates that documentation is necessary for deductions and interprets and applies section 144.640, RSMo.

1. (1) Transactions which are deductible under the compensating use tax law under section 144.615, RSMo, can be deducted only if the transaction is documented so as to be capable of verification on audit.

AUTHORITY: section 144.705, RSMo 1994.* U.T. regulation 615-8 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. *Original authority: 144.705, RSMo 1959. 12 CSR 10-4