Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-103.630
Return Required
PURPOSE: This rule interprets the use tax law as it applies to use tax return filing requirements and interprets and applies sections 144.655, and 144.660, RSMo.
# (1)
A use tax return must be filed and completed in its entirety.
# (2)
If the state use tax collections exceed two hundred fifty dollars ($250) in any one (1) calendar month, the business is required to report and remit tax for this month by the twentieth of the following month. Each month stands on its own and the two hundred fifty dollars ($250) is not a cumulative total.
In completing the return for a calendar quarter in which a monthly return has been filed, tax should be computed and shown only for the months not previously filed. The months covered by the return and the month previously filed must be clearly stated on the return.
AUTHORITY: section 144.705, RSMo 1994.* This rule originally filed as 12 CSR 10-4.600. Original rule filed Sept. 7, 1984, effective Jan.
12, 1985. Moved to 12 CSR 10-103.630, effective Aug. 31, 2023.
*Original authority: 144.705, RSMo 1959.
Amendment history
AUTHORITY: section 144.705, RSMo 1994.* This rule originally filed as 12 CSR 10-4.600. Original rule filed Sept. 7, 1984, effective Jan. 12, 1985. Moved to 12 CSR 10-103.630, 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