Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-113.320
Sales Tax Rules Apply
PURPOSE: This rule provides that rules issued under certain sections of the sales tax law apply to use taxes and interprets and applies section 144.720, RSMo.
In general, all sales tax rules pertaining to the state sales tax sections 144.170, 144.220, and 144.230, RSMo apply to the use tax.
AUTHORITY: section 144.705, RSMo 2016.* This rule originally filed as 12 CSR 10-4.320. U.T. regulation 720-1 originally filed Dec.
31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Moved to
Amendment history
AUTHORITY: section 144.705, RSMo 2016.* This rule originally filed as 12 CSR 10-4.320. U.T. regulation 720-1 originally filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Moved to
Source: view the official PDF
In this chapter (4 sections)
- 12 CSR 10-113.200 · Determining Whether a Transaction is Subject to…
- 12 CSR 10-113.300 · Temporary Storage
- 12 CSR 10-113.320 · Sales Tax Rules Apply
- 12 CSR 10-113.400 · Marketplace Facilitator