PURPOSE: This rule provides that state sales tax and city sales tax rules also apply to transportation sales tax and interprets and applies section 94.605.7 and 94.605.8, RSMo (1986).

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

AUTHORITY: section 94.615, RSMo 1986. T.T. regulation 615-1 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled Dec. 31, 1975, effective Jan. 10, 1976.