PURPOSE: This rule prescribes that the transportation sales tax is imposed on sellers and interprets and applies section 94.610, RSMo (1986).

1. (1) The transportation sales tax is imposed on sellers for the privilege of engaging in the business of selling tangible personal property or rendering taxable services. When report- 12 CSR 10-5

ing and remitting transportation sales tax to the director, the seller is required to send one (1) check for and will be held liable for computing, his/her liability on the basis of a combined rate of tax by adding the appropriate local tax and the current state tax.

AUTHORITY: section 94.615, RSMo 1986. T.T. regulation 610-1 originally filed as C.S.T. regulation 520-1 Oct. 28, 1975, effective Nov. 7, 1975. Made applicable by statute and T.T. regulation 615-1 last filed Dec. 31, 1975, effective Jan. 10, 1976.