12 CSR 10-4.320

Mo. Code Regs. Ann. tit. 12, § 10-4.320

Sales Tax Rules Apply

Effective Jan 10, 1976section 144.705, RSMo (1994).* U.T. regulation 720-1 originally filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. *Original authority 1959Director of Revenue

Viewing an earlier version · effective Jan 10, 1976View current

PURPOSE: This rule provides that rules issued under certain sections of the sales tax law apply to use taxes and interprets and applies section 144.720, RSMo.

(1) All sales tax rules pertaining to the state sales tax sections 144.170, 144.220 and 144.230, RSMo apply to the use tax.

AUTHORITY: section 144.705, RSMo (1994).* U.T. regulation 720-1 originally filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. *Original authority 1959.