PURPOSE: This rule indicates that the deductions contained in certain sections of the state sales tax law also apply to transportation sales tax.

1. (1) The deductions, as they apply to the state sales tax law, contained in sections 144.030, 144.040 and 144.042, RSMo (1986) also apply to the transportation sales tax law. Specific reference should be made to these sections for further particulars.

AUTHORITY: section 94.615, RSMo 1986. T.T. regulation 620-1 originally filed as C.S.T. regulation 540-1 Dec. 31, 1975, effective Jan. 10, 1976. Made applicable by statute and T.T. regulation 615-1 last filed Dec. 31, 1975, effective Jan. 10, 1976.