PURPOSE: This rule requires retail licensees to have either a retail sales tax license, be organized for civic, fraternal, charitable, political or labor purposes or be exempted by the director. (1) All persons licensed to sell lottery tickets at retail shall either—
- (A) Have a retail sales tax license issued by the Missouri Department of Revenue;
- (B) Be organized for civic, fraternal, charitable, political or labor purposes; or
- (C) Be a corporation organized under Chapter 355, RSMo and be exempted from this rule under section (2).
- (2) The director shall have the discretion to exempt from this rule any corporation organized under Chapter 355, RSMo if the corporation is otherwise qualified under these rules and it is in the best interest of the lottery to license the corporation to sell lottery tickets at retail.
AUTHORITY: section 313.220, RSMo (Supp. 1988).* Original rule filed Nov. 12, 1985, effective Nov. 22, 1985. *Original authority 1985, amended 1988.