Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-11.090
When County Tax Applies
(Rescinded May 30, 2000)
AUTHORITY: sections 67.515 and 67.706, RSMo (1986). Original rule filed Sept. 7, ROBIN CARNAHAN (2/28/06) 1984, effective Jan. 12, 1985. Rescinded:
Filed Nov. 2, 1999, effective May 30, 2000.
In Fabick and Company v. Schaffner, 492 SW2d 737 (1973) the court held that because the taxpayer had a “place of business” with-in the city limits all sales were subject to local tax including equipment delivered from sell-er’s place of business in Jefferson City to a customer outside the city; deliveries from a point outside the city to another point outside the city but within the state, and sales deliv-ered from outside the state to a customer inside the state either within or without Jef-ferson City.
Amendment history
AUTHORITY: sections 67.515 and 67.706, RSMo (1986). Original rule filed Sept. 7, ROBIN CARNAHAN (2/28/06) 1984, effective Jan. 12, 1985. Rescinded: Filed Nov. 2, 1999, effective May 30, 2000. In Fabick and Company v. Schaffner, 492 SW2d 737 (1973) the court held that because the taxpayer had a “place of business” with- in the city limits all sales were subject to local tax including equipment delivered from sell- er’s place of business in Jefferson City to a customer outside the city; deliveries
Source: view the official PDF
In this chapter (18 sections)
- 12 CSR 10-11.030 · Effective Date
- 12 CSR 10-11.040 · Tax Imposed
- 12 CSR 10-11.050 · Location of Machine Determines
- 12 CSR 10-11.060 · State Sales Tax Rules Apply
- 12 CSR 10-11.080 · Seller Entitled
- 12 CSR 10-11.090 · When County Tax Applies
- 12 CSR 10-11.100 · Determining Which Tax Applies
- 12 CSR 10-11.120 · Items Taken from Inventory
- 12 CSR 10-11.130 · County Tax Applies— Delivery from Outside the State
- 12 CSR 10-11.140 · Application of County Sales Tax to Rental or Leasing…
- 12 CSR 10-11.150 · Refund Procedure
- 12 CSR 10-11.160 · Motor Vehicles
- 12 CSR 10-11.180 · Delinquent Tax
- 12 CSR 10-11.190 · Erroneous Business Locations—Transfers from…
- 12 CSR 10-11.200 · Adjustment to Decenni- al Census by St. Louis County…
- 12 CSR 10-11.210 · Distribution of Delin- quent Sales Taxes (St. Louis…
- 12 CSR 10-11.220 · Requirements for Filing the Incorporation of a New…
- 12 CSR 10-11.230 · Adjustments Based Upon Annexation by Political…