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Mo. Code Regs. Ann. tit. 12, ch. 10-5 – City Sales Tax, Transportation Sales Tax and Public Mass Transportation Tax | Midpage
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Missouri Code of State Regulations
Title 12
Division 10
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 10-5.005
Date of Delivery Determines Applicability (Rescinded September 30, 2001)
12 CSR 10-5.010
Layaways (Rescinded April 30, 2001)
12 CSR 10-5.015
Effective Date (Rescinded May 30, 2000)
12 CSR 10-5.020
Tax Imposed (Rescinded May 30, 2000)
12 CSR 10-5.025
Location of Machine Determines (Rescinded September 30, 2001)
12 CSR 10-5.030
State Sales Tax Rule Apply (Rescinded February 28, 2006)
12 CSR 10-5.035
Deductions (Rescinded May 30, 2000)
12 CSR 10-5.040
Seller Not Entitled (Rescinded January 12, 1985)
12 CSR 10-5.045
Seller Entitled (Rescinded February 28, 2006)
12 CSR 10-5.050
When City Tax Applies (Rescinded June 30, 2005)
12 CSR 10-5.055
Determining Which Tax Applies (Rescinded February 28, 2006)
12 CSR 10-5.060
City Tax Applies—Delivery Outside Jurisdiction (Rescinded June 30, 2005)
12 CSR 10-5.065
Items Taken from Inventory (Rescinded February 28, 2006)
12 CSR 10-5.070
City Tax Applies—Delivery from Outside the State (Rescinded June 30, 2005)
12 CSR 10-5.072
Metered and Nonmetered Natural Gas Sales (Rescinded February 28, 2006)
12 CSR 10-5.075
Application of City Sales Tax to Rental or Leasing Receipts (Rescinded June 30, 2005)
12 CSR 10-5.080
Refund Procedures (Rescinded October 30, 2000)
12 CSR 10-5.085
Motor Vehicles (Rescinded February 28, 2006)
12 CSR 10-5.090
Mobile Homes (Rescinded February 28, 2006)
12 CSR 10-5.095
Over-the-Road Trailers (Rescinded February 28, 2006)
12 CSR 10-5.100
Delinquent Tax (Rescinded February 28, 2006)
12 CSR 10-5.105
Erroneous Business Locations Transfers from City-to-City (Rescinded May 30, 2000)
12 CSR 10-5.500
Other Entity Defined (Rescinded February 28, 2006)
12 CSR 10-5.505
Date of Delivery Determines Applicability (Rescinded September 30, 2001)
12 CSR 10-5.510
Sales Tax Rules Apply (Rescinded February 28, 2006)
12 CSR 10-5.515
Layaways (Rescinded September 30, 2001)
12 CSR 10-5.520
Effective Date (Rescinded May 30, 2000)
12 CSR 10-5.525
Tax Imposed (Rescinded February 28, 2006)
12 CSR 10-5.530
Seller Not Entitled (Rescinded February 28, 2006)
12 CSR 10-5.535
Seller Entitled (Rescinded March 30, 2006)
12 CSR 10-5.540
Deductions (Rescinded March 30, 2006)
12 CSR 10-5.545
When Transportation Tax Applies (Rescinded June 30, 2005)
12 CSR 10-5.550
Place of Business (Rescinded June 30, 2005)
12 CSR 10-5.555
Transportation Tax Applies—Delivery Outside Jurisdiction (Rescinded June 30, 2005)
12 CSR 10-5.560
Transportation Tax Applies—Delivery from Outside the State (Rescinded June 30, 2005)
12 CSR 10-5.565
Application of Transportation Sales Tax to Rental or Leasing Receipts (Rescinded June 30, 2005)
12 CSR 10-5.570
Location of Machine Determines (Rescinded March 30, 2006)
12 CSR 10-5.575
Items Taken from Inventory (Rescinded March 30, 2006)
12 CSR 10-5.585
Motor Vehicles (Rescinded March 30, 2006)
12 CSR 10-5.590
Over-the-Road Trailers (Rescinded March 30, 2006)
12 CSR 10-5.595
Mobile Homes (Rescinded March 30, 2006)
12 CSR 10-5.605
Delinquent Tax (Rescinded March 30, 2006)