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: 144.705, RSMo 1959Director of Revenue
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: 144.705, RSMo 1959.