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

12 CSR 10-103.180

Filing Final Return

Official textsos.mo.govlast amended

PURPOSE: This rule establishes the due date for a final return and sets forth the assumed liability of a purchaser of a business.

# (1)

Any vendor terminating or selling his/her business, stock, furnishings or fixtures is required to file, within fifteen (15) days after terminating, a final return to be furnished by the director upon specific request. The return should be forwarded to the director of revenue with an accompanying remittance for taxes, interest and penalty if applicable, to the date of termination.

# (2)

Should an obligation exist, the purchaser shall withhold a sufficient amount from the purchase price of the business to defray any liability until the former owner provides the director of revenue with satisfactory evidence that the liability has been satisfied and no further liability exists or until the former owner obtains a certificate of no tax due from the director of revenue. If the person acquiring the business fails to accomplish the previously mentioned, s/he shall become liable for any taxes, interest or penalty charges made against the former owner.
AUTHORITY: section 144.705, RSMo 1994.* U.T. regulation 655-5 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. This rule was previously filed as 12 CSR 10-4.180. Moved to 12 CSR 10-103.180, effective Aug. 31, 2023.
*Original authority: 144.705, RSMo 1959.

Amendment history

AUTHORITY: section 144.705, RSMo 1994.* U.T. regulation 655-5 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. This rule was previously filed as 12 CSR 10-4.180. Moved to 12 CSR 10-103.180, effective Aug. 31, 2023. *Original authority: 144.705, RSMo 1959.

Source: view the official PDF

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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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