12 CSR 10-4.135

Mo. Code Regs. Ann. tit. 12, § 10-4.135

Vendor to File Collection Suit

Effective Nov 7, 1975section 144.705, RSMo 1994.* U.T. regulation 635-3 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. *Original authority: 144.705, RSMo 1959Director of Revenue

Viewing an earlier version · effective Nov 7, 1975View current

PURPOSE: This rule provides that the vendor is responsible for filing any suit to collect use taxes from a purchaser and interprets and applies section 144.635, RSMo.

(1) When a purchaser refuses to pay the use tax, the vendor shall be responsible for filing any suit to collect the amount due.

AUTHORITY: section 144.705, RSMo 1994.* U.T. regulation 635-3 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. *Original authority: 144.705, RSMo 1959.