PURPOSE: This rule defines who is authorized to request a refund and interprets and applies section 144.695, RSMo.

1. (1) The person who is to request a refund or credit is the person whose account has been credited for the tax by the Department of Revenue. Any other persons should make their requests to the vendor who in turn will request the tax from the Department of Revenue after following 12 CSR 10-4.275.

AUTHORITY: section 144.705, RSMo 1994.* U.T. regulation 695-1 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976.

*Original authority: 144.705, RSMo 1959.