PURPOSE: This rule clarifies the intent of rules issued with respect to the Missouri compensating use tax law.

1. (1) Rules are to interpret and exemplify, for administration and enforcement, the compensating use tax laws. If a particular taxpayer’s question or problem is considered and covered by these rules, it is not necessary that the taxpayer be issued a ruling on that question or problem after January 10, 1976 (see 12 CSR 10-3.002).
2. (2) All rules issued by the Department of Revenue are intended only to be general guidelines. Particular facts and circumstances surrounding any given taxpayer’s business transactions may vary greatly from the facts and circumstances intended to be described in the published rules (see 12 CSR 10-4.295).

AUTHORITY: section 144.705, RSMo (1994).* U.T. regulation 705-2 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. *Original authority 1959.