Taxability of Sales Made at Fund-Raising Events Conducted by Clubs and Organizations Not Otherwise Exempt From Sales Taxation

Official textsos.mo.govlast amended Feb 28, 2026

(Rescinded February 28, 2026)
AUTHORITY: section 144.270, RSMo 1994. This rule originally filed as 12 CSR 10-3.846. Original rule filed Dec. 15, 1987, effective April 28, 1988. Moved to 12 CSR 10-110.846, effective Aug. 31, 2023.
Rescinded: Filed Aug. 28, 2025, effective Feb. 28, 2026.

Amendment history

AUTHORITY: section 144.270, RSMo 1994. This rule originally filed as 12 CSR 10-3.846. Original rule filed Dec. 15, 1987, effective April 28, 1988. Moved to 12 CSR 10-110.846, effective Aug. 31, 2023. Rescinded: Filed Aug. 28, 2025, effective Feb. 28, 2026.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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