Mo. Code Regs. Ann. tit. 12, § 10-7.170
Sales Tax Applies When Fuel Tax Does Not
Effective Feb 13, 1986sections 144.020 and 144.270, RSMo 1986.* Original rule filed Nov. 1, 1985, effective Feb. 13, 1986. *Original authority: 144.020, RSMo 1939, amended 1941, 1943, 1945, 1947, 1963, 1965, 1972, 1975, 1979, 1982, 1985, 1996, 1998 and 144.270, RSMo 1939, amended 1941, 1943, 1945, 1947, 1955, 1961. 12 CSR 10-7Director of Revenue
PURPOSE: This rule clarifies the auxiliary equipment exemption in section 142.581, RSMo.
- (1) The applicable sales tax must be paid on all special fuel on which the special fuel tax is credited or refunded.
AUTHORITY: sections 144.020 and 144.270, RSMo 1986.* Original rule filed Nov. 1, 1985, effective Feb. 13, 1986. *Original authority: 144.020, RSMo 1939, amended 1941, 1943, 1945, 1947, 1963, 1965, 1972, 1975, 1979, 1982, 1985, 1996, 1998 and 144.270, RSMo 1939, amended 1941, 1943, 1945, 1947, 1955, 1961. 12 CSR 10-7