Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-103.185
Filing Returns When No Liability Exists
PURPOSE: This rule prescribes that a return shall be filed even though no liability exists.
(1) Every business, making sales of tangible personal property or rendering a taxable service, is required to file a combined sales/use tax return even though no (zero) (0) sales were made during the period covered by the return.
AUTHORITY: section 144.705, RSMo 1994.* U.T. regulation 655-6 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. This rule was previously filed as 12 CSR 10-4.185. Moved to 12 CSR 10-103.185, effective Aug. 31, 2023.
*Original authority: 144.705, RSMo 1959.
Amendment history
AUTHORITY: section 144.705, RSMo 1994.* U.T. regulation 655-6 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. This rule was previously filed as 12 CSR 10-4.185. Moved to 12 CSR 10-103.185, effective Aug. 31, 2023. *Original authority: 144.705, RSMo 1959.
Source: view the official PDF
In this chapter (29 sections)
- 12 CSR 10-103.017 · Ticket Sales
- 12 CSR 10-103.050 · Drinks and Beverages
- 12 CSR 10-103.170 · Aggregate Amount Defined
- 12 CSR 10-103.180 · Filing Final Return
- 12 CSR 10-103.185 · Filing Returns When No Liability Exists
- 12 CSR 10-103.200 · Isolated or Occasional Sale
- 12 CSR 10-103.210 · Auctioneers and Other Agents Selling Tangible…
- 12 CSR 10-103.220 · Resale
- 12 CSR 10-103.250 · Purchaser’s Responsibility for Paying Use Tax
- 12 CSR 10-103.310 · Timely Filing
- 12 CSR 10-103.350 · Sales Tax on Motor Vehicles
- 12 CSR 10-103.360 · Titling and Sales Tax Treatment of Boats and…
- 12 CSR 10-103.370 · Manufactured Homes
- 12 CSR 10-103.380 · Photographers, Photofinishers and Photoengravers,…
- 12 CSR 10-103.381 · Items Used or Consumed by Photographers,…
- 12 CSR 10-103.390 · Veterinary Transactions
- 12 CSR 10-103.395 · Physicians, Dentists, and Optometrists
- 12 CSR 10-103.400 · Sales Tax on Vending Machine Sales
- 12 CSR 10-103.500 · Sales of Food and Beverages to and by Public…
- 12 CSR 10-103.555 · Determining Taxable Gross Receipts
- 12 CSR 10-103.560 · Accrual vs. Cash Basis of Accounting
- 12 CSR 10-103.600 · Sales of Tangible Personal Property and Services
- 12 CSR 10-103.610 · Sales of Advertising
- 12 CSR 10-103.620 · Florists
- 12 CSR 10-103.630 · Return Required
- 12 CSR 10-103.640 · Annual Filing
- 12 CSR 10-103.700 · Packaging and Shipping Materials
- 12 CSR 10-103.800 · Tax Computation
- 12 CSR 10-103.876 · Taxation of Sod Businesses