12 CSR 10-5.030

Mo. Code Regs. Ann. tit. 12, § 10-5.030

State Sales Tax Rule Apply

Effective Nov 7, 1975section 94.530, RSMo 1986. C.S.T. regulation 520-2 originally filed Oct. 28, 1975, effective Nov. 7, 1975Director of Revenue

Viewing an earlier version · effective Nov 7, 1975View current

PURPOSE: This rule indicates the applicability of state sales tax rules and interprets and applies section 94.540.1, RSMo (1986).

(1) All sales tax rules pertaining to sections 144.010–144.510, RSMo (1986) apply to the city sales tax sections 94.500 to 94.570, RSMo (1986) unless specifically stated otherwise.

AUTHORITY: section 94.530, RSMo 1986. C.S.T. regulation 520-2 originally filed Oct. 28, 1975, effective Nov. 7, 1975.