PURPOSE: This rule indicates the requirements that a vendor collect the tax and separately state the tax.

1. (1) The vendor is required to collect the tax on the selling price of the commodity sold or services rendered. The vendor is also required, when billing customers, to set out separately on the billing the appropriate amount of tax collected on the purchase.

AUTHORITY: section 144.705, RSMo (1994).* U.T. regulation 635-2 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. *Original authority 1959.