Application of Sales Tax Exemption as Defined in Section 144.054, RSMo

Official textsos.mo.govlast amended Apr 30, 2026

(Rescinded April 30, 2026)
AUTHORITY: section 144.270, RSMo 2000, and section 144.054,
RSMo Supp. 2007. Emergency rule filed Oct. 10, 2007, effective Oct.
20, 2007, expired April 16, 2008. Original rule filed Oct. 10, 2007, effective April 30, 2008. Rescinded: Filed Oct. 9, 2025, effective April 30, 2026.

Amendment history

AUTHORITY: section 144.270, RSMo 2000, and section 144.054, RSMo Supp. 2007. Emergency rule filed Oct. 10, 2007, effective Oct. 20, 2007, expired April 16, 2008. Original rule filed Oct. 10, 2007, effective April 30, 2008. Rescinded: Filed Oct. 9, 2025, effective April 30, 2026.

Source: view the official PDF

In this chapter (20 sections)

12 CSR 10-110.013 · Drugs and Medical Equipment
12 CSR 10-110.016 · Refunds and Credits
12 CSR 10-110.200 · Ingredient or Component Part Exemption, as Defined…
12 CSR 10-110.201 · Materials and Other Goods Used or Consumed in…
12 CSR 10-110.210 · Television and Radio Broadcasters
12 CSR 10-110.220 · Hotels and Motels
12 CSR 10-110.300 · Common Carriers and 54,000 Pound Carriers
12 CSR 10-110.400 · Newspapers and Other Publications
12 CSR 10-110.404 · Cafeterias and Dining Halls
12 CSR 10-110.600 · Electrical Energy, as Defined in Section 144.030,…
12 CSR 10-110.601 · Electrical, Other Energy, Chemicals, Machinery,…
12 CSR 10-110.621 · Application of Sales Tax Exemption as Defined in…
12 CSR 10-110.846 · Taxability of Sales Made at Fund-Raising Events…
12 CSR 10-110.858 · Purchases by State Senators or Representatives
12 CSR 10-110.900 · Farm Machinery and Equipment Related Exemptions
12 CSR 10-110.910 · Livestock
12 CSR 10-110.920 · Sales of Grains, Seed, Pesticides, Herbicides and…
12 CSR 10-110.950 · Letters of Exemption Issued by the Department of…
12 CSR 10-110.955 · Sales and Purchases—Exempt Organizations
12 CSR 10-110.990 · Tax—Sales of Food

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