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

12 CSR 10-103.381

Items Used or Consumed by Photographers, Photofinishers and Photoengravers, as Defined in Section 144.054, RSMo

Official textsos.mo.govlast amended

(Rescinded April 30, 2026)
AUTHORITY: sections 144.270, RSMo 2000, and 144.054, RSMo
Supp. 2007. Emergency rule filed Aug. 14, 2007, effective Aug.
28, 2007, expired Feb. 23, 2008. Original rule filed Aug. 14, 2007, effective Feb. 29, 2008. Rescinded: Filed Oct. 9, 2025, effective April 30, 2026.

Amendment history

AUTHORITY: sections 144.270, RSMo 2000, and 144.054, RSMo Supp. 2007. Emergency rule filed Aug. 14, 2007, effective Aug. 28, 2007, expired Feb. 23, 2008. Original rule filed Aug. 14, 2007, effective Feb. 29, 2008. Rescinded: Filed Oct. 9, 2025, effective April 30, 2026.

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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