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Missouri Code of State Regulations — Title 12 (Department of Revenue)

12 CSR 10-103.050

Drinks and Beverages

Official textsos.mo.govlast amended

PURPOSE: This rule interprets the sales tax law as it applies to the sale of drinks and beverages, and interprets and applies sections 144.010 and 144.088, RSMo.

# (1)

Sales tax applies to the total selling price of drinks and beverages, whether intoxicating or otherwise, unless the business or person selling the drink has a prominently displayed sign separately stating the price of the drink as well as the amount of the applicable sales tax or has an express written notice stating the price of the drink as well as the amount of the applicable sales tax on the menu, ticket, bill or cash register receipt which is supplied to each and every patron.

# (2)

Example 1: A bar sells mixed drinks for two dollars ($2).
There are neither signs in the establishment nor any other written notification supplied to each patron that separately states the price of the drink and the applicable sales tax. The business is subject to sales tax on the two dollars ($2).

# (3)

Example 2: A bar sells mixed drinks for one dollar and seventy-five cents ($1.75) plus twenty-five cents (25¢) sales tax for a total price of two dollars ($2). The bar has a prominently displayed sign that reads: Mixed drinks one dollar and seventy-five cents ($1.75). The business is subject to sales tax on the one dollar and seventy-five cents ($1.75).

# (4)

Example 3: A bar sells mixed drinks for two dollars ($2).
The bar supplies the patron, simultaneously with the drink, a cash register receipt that reads: Mixed drinks one dollar and seventy-five cents ($1.75) plus twenty-five cents (25¢) sales tax, total two dollars ($2). The business is subject to sales tax on the one dollar and seventy-five cents ($1.75).

# (5)

Example 4: A restaurant sells mixed drinks for one dollar and seventy-five cents ($1.75) plus twenty-five cents (25¢) sales tax for a total price of two dollars ($2). The restaurant provides to each patron a menu which states: Mixed drinks one dollar and seventy-five cents ($1.75). The restaurant is subject to sales tax on the one dollar and seventy-five cents ($1.75).

# (6)

Example 5: A restaurant has an attached lounge that sells mixed drinks for two dollars ($2). While the patrons sitting in the restaurant are supplied with a menu which complies with section (5), the lounge patrons are not supplied with any written notification, such as a sign or otherwise, therefore, the restaurant lounge is subject to sales tax on the two dollars ($2).
AUTHORITY: section 144.270, RSMo 2016.* This rule was previously filed as rule no. 66 Jan. 22, 1973, effective Feb. 1, 1973. S.T.
regulation 010-21 was last filed Oct. 28, 1975, effective Nov. 7, 1975.
Refiled March 30, 1976. Amended: Filed April 11, 1984, effective
Oct. 11, 1984. This rule was previously filed as 12 CSR 10-3.050.
Moved to 12 CSR 10-103.050, effective Aug. 31, 2023. Amended:
Filed Aug. 28, 2025, effective Feb. 28, 2026.
*Original authority: 144.270, RSMo 1939, amended 1941, 1943, 1945, 1947, 1955, 1961, 2008.
Carousel, Inc. v. Director of Revenue, (A.H.C. 2016). The Administrative Hearing Commission found that Carousel did not correctly calculate and remit sales tax on its room rentals. The commission agreed with the director’s assessment that Carousel should have collected and remitted sales tax on the full room rate, as there was no indication to customers that sales tax was included in the room charge. Carousel’s method of backing out sales tax from the room rate was not supported by law, as the sales tax was not separately stated or charged. Consequently, Carousel is also liable for the additions to tax and interest as a matter of law.

Amendment history

AUTHORITY: section 144.270, RSMo 2016.* This rule was previously filed as rule no. 66 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 010-21 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Amended: Filed April 11, 1984, effective Oct. 11, 1984. This rule was previously filed as 12 CSR 10-3.050. Moved to 12 CSR 10-103.050, effective Aug. 31, 2023. Amended: Filed Aug. 28, 2025, effective Feb. 28, 2026. *Original authority: 144.270, RSMo 1939, amended 1941, 1943

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In this chapter (29 sections)
  1. 12 CSR 10-103.017 · Ticket Sales
  2. 12 CSR 10-103.050 · Drinks and Beverages
  3. 12 CSR 10-103.170 · Aggregate Amount Defined
  4. 12 CSR 10-103.180 · Filing Final Return
  5. 12 CSR 10-103.185 · Filing Returns When No Liability Exists
  6. 12 CSR 10-103.200 · Isolated or Occasional Sale
  7. 12 CSR 10-103.210 · Auctioneers and Other Agents Selling Tangible…
  8. 12 CSR 10-103.220 · Resale
  9. 12 CSR 10-103.250 · Purchaser’s Responsibility for Paying Use Tax
  10. 12 CSR 10-103.310 · Timely Filing
  11. 12 CSR 10-103.350 · Sales Tax on Motor Vehicles
  12. 12 CSR 10-103.360 · Titling and Sales Tax Treatment of Boats and…
  13. 12 CSR 10-103.370 · Manufactured Homes
  14. 12 CSR 10-103.380 · Photographers, Photofinishers and Photoengravers,…
  15. 12 CSR 10-103.381 · Items Used or Consumed by Photographers,…
  16. 12 CSR 10-103.390 · Veterinary Transactions
  17. 12 CSR 10-103.395 · Physicians, Dentists, and Optometrists
  18. 12 CSR 10-103.400 · Sales Tax on Vending Machine Sales
  19. 12 CSR 10-103.500 · Sales of Food and Beverages to and by Public…
  20. 12 CSR 10-103.555 · Determining Taxable Gross Receipts
  21. 12 CSR 10-103.560 · Accrual vs. Cash Basis of Accounting
  22. 12 CSR 10-103.600 · Sales of Tangible Personal Property and Services
  23. 12 CSR 10-103.610 · Sales of Advertising
  24. 12 CSR 10-103.620 · Florists
  25. 12 CSR 10-103.630 · Return Required
  26. 12 CSR 10-103.640 · Annual Filing
  27. 12 CSR 10-103.700 · Packaging and Shipping Materials
  28. 12 CSR 10-103.800 · Tax Computation
  29. 12 CSR 10-103.876 · Taxation of Sod Businesses
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