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Missouri Code of State Regulations

Chapter 5

Mo. Code Regs. Ann. tit. 12, ch. 10-5

City Sales Tax, Transportation Sales Tax and Public Mass Transportation Tax

Director of Revenue

12 CSR 10-5.005Date of Delivery Determines Applicability (Rescinded September 30, 2001)12 CSR 10-5.010Layaways (Rescinded April 30, 2001)12 CSR 10-5.015Effective Date (Rescinded May 30, 2000)12 CSR 10-5.020Tax Imposed (Rescinded May 30, 2000)12 CSR 10-5.025Location of Machine Determines (Rescinded September 30, 2001)12 CSR 10-5.030State Sales Tax Rule Apply (Rescinded February 28, 2006)12 CSR 10-5.035Deductions (Rescinded May 30, 2000)12 CSR 10-5.040Seller Not Entitled (Rescinded January 12, 1985)12 CSR 10-5.045Seller Entitled (Rescinded February 28, 2006)12 CSR 10-5.050When City Tax Applies (Rescinded June 30, 2005)12 CSR 10-5.055Determining Which Tax Applies (Rescinded February 28, 2006)12 CSR 10-5.060City Tax Applies—Delivery Outside Jurisdiction (Rescinded June 30, 2005)12 CSR 10-5.065Items Taken from Inventory (Rescinded February 28, 2006)12 CSR 10-5.070City Tax Applies—Delivery from Outside the State (Rescinded June 30, 2005)12 CSR 10-5.072Metered and Nonmetered Natural Gas Sales (Rescinded February 28, 2006)12 CSR 10-5.075Application of City Sales Tax to Rental or Leasing Receipts (Rescinded June 30, 2005)12 CSR 10-5.080Refund Procedures (Rescinded October 30, 2000)12 CSR 10-5.085Motor Vehicles (Rescinded February 28, 2006)12 CSR 10-5.090Mobile Homes (Rescinded February 28, 2006)12 CSR 10-5.095Over-the-Road Trailers (Rescinded February 28, 2006)12 CSR 10-5.100Delinquent Tax (Rescinded February 28, 2006)12 CSR 10-5.105Erroneous Business Locations Transfers from City-to-City (Rescinded May 30, 2000)12 CSR 10-5.500Other Entity Defined (Rescinded February 28, 2006)12 CSR 10-5.505Date of Delivery Determines Applicability (Rescinded September 30, 2001)12 CSR 10-5.510Sales Tax Rules Apply (Rescinded February 28, 2006)12 CSR 10-5.515Layaways (Rescinded September 30, 2001)12 CSR 10-5.520Effective Date (Rescinded May 30, 2000)12 CSR 10-5.525Tax Imposed (Rescinded February 28, 2006)12 CSR 10-5.530Seller Not Entitled (Rescinded February 28, 2006)12 CSR 10-5.535Seller Entitled (Rescinded March 30, 2006)12 CSR 10-5.540Deductions (Rescinded March 30, 2006)12 CSR 10-5.545When Transportation Tax Applies (Rescinded June 30, 2005)12 CSR 10-5.550Place of Business (Rescinded June 30, 2005)12 CSR 10-5.555Transportation Tax Applies—Delivery Outside Jurisdiction (Rescinded June 30, 2005)12 CSR 10-5.560Transportation Tax Applies—Delivery from Outside the State (Rescinded June 30, 2005)12 CSR 10-5.565Application of Transportation Sales Tax to Rental or Leasing Receipts (Rescinded June 30, 2005)12 CSR 10-5.570Location of Machine Determines (Rescinded March 30, 2006)12 CSR 10-5.575Items Taken from Inventory (Rescinded March 30, 2006)12 CSR 10-5.585Motor Vehicles (Rescinded March 30, 2006)12 CSR 10-5.590Over-the-Road Trailers (Rescinded March 30, 2006)12 CSR 10-5.595Mobile Homes (Rescinded March 30, 2006)12 CSR 10-5.605Delinquent Tax (Rescinded March 30, 2006)