PURPOSE: This rule clarifies the applicability of rulings issued by the 12 CSR 10-4

director of revenue and requirements for continued reliance by a taxpayer upon the rulings.

1. (1) Rulings are written statements of the director of revenue or his/her authorized agents, of limited application to one (1) or a small number of taxpayers, interpreting the statutes to which they relate, ordinarily issued in response to a request for clarification of the tax consequence of a specified set of circumstances affecting the payment of, accounting for or exemption from the sales tax. A ruling issued may not be relied upon by a taxpayer or group of taxpayers to whom it is not issued.
2. (2) A person operating in accordance with a ruling issued by the Missouri Department of Revenue must submit a copy of the ruling together with the last return for each year. Failure to do so will void the ruling.
3. (3) From and after February 28, 1975, all written and verbal rulings issued by the Department of Revenue prior to January 1, 1973 were withdrawn and cancelled, and thus not binding upon the Department of Revenue for any tax liability arising after February 28, 1975.

AUTHORITY: section 144.705, RSMo (1994).* U.T. regulation 705-3 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. *Original authority 1959.