12 CSR 10-4.185

Mo. Code Regs. Ann. tit. 12, § 10-4.185

Filing Returns When No Liability Exists

Effective Nov 7, 1975section 144.705, RSMo (1994).* U.T. regulation 655-6 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. *Original authority 1959Director of Revenue

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

PURPOSE: This rule prescribes that a return shall be filed even though no liability exists.

(1) Every business, making sales of tangible personal property or rendering a taxable service, is required to file a combined sales/use tax return even though no (zero) (0) sales were made during the period covered by the return.

AUTHORITY: section 144.705, RSMo (1994).* U.T. regulation 655-6 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. *Original authority 1959.