PURPOSE: This rule interprets the use tax law as it applies to the annual filing of use tax returns and interprets and applies sections 144.655 and 144.660, RSMo.

1. (1) Any person whose state use tax liability is less than forty-five dollars ($45) in each calendar quarter may file an annual return for that calendar year on or before January 31 of the succeeding year.

AUTHORITY: section 144.705, RSMo 1994.* Original rule filed Sept. 7, 1984, effective Jan. 12, 1985. *Original authority: 144.705, RSMo 1959.