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Missouri Code of State Regulations — Title 12 (Department of Revenue)

12 CSR 10-3.004

Isolated or Occasional Sales

Official textsos.mo.govlast amended

(Rescinded November 30, 2000)
AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 88 Jan. 22, 1973, effective Feb. 1, 1973. S.T.
regulation 010-1 was last filed Oct. 28, 1975, effective Nov. 7, 1975.
Refiled March 30, 1976. Amended: Filed Aug. 6, 1980, effective
Jan. 1, 1981. Amended: Filed Sept. 7, 1984, effective Jan. 12, 1985.
Rescinded: Filed May 24, 2000, effective Nov. 30, 2000.
In Staley v. Missouri Director of Revenue, 623 SW2d 246
(Mo. banc 1981), a partnership contracted to sell all furnishings in a one-time liquidation sale. The court found since section 144.010.1(2) specifically provides that “business” and an “isolated occasional sale” are distinct terms, no tax is due on isolated or occasional liquidation sales by parties not engaged in the business of selling items sold.

Amendment history

AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 88 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 010-1 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Amended: Filed Aug. 6, 1980, effective Jan. 1, 1981. Amended: Filed Sept. 7, 1984, effective Jan. 12, 1985. Rescinded: Filed May 24, 2000, effective Nov. 30, 2000. In Staley v. Missouri Director of Revenue, 623 SW2d 246 (Mo. banc 1981), a partnership contracted to sell all fu

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In this chapter (40 sections)
  1. 12 CSR 10-3.002 · Rules
  2. 12 CSR 10-3.003 · Rulings
  3. 12 CSR 10-3.004 · Isolated or Occasional Sales
  4. 12 CSR 10-3.005 · Isolated or Occasional Sales by Businesses
  5. 12 CSR 10-3.006 · Isolated or Occasional Sales vs. Doing…
  6. 12 CSR 10-3.007 · Partial Liquidation of Trade or Business
  7. 12 CSR 10-3.008 · Manufacturers and Wholesalers
  8. 12 CSR 10-3.010 · Fireworks and Other Seasonal Businesses
  9. 12 CSR 10-3.012 · Sellers Subject To Sales Tax
  10. 12 CSR 10-3.014 · Auctions Disclosed Principal
  11. 12 CSR 10-3.016 · Consignment Sales
  12. 12 CSR 10-3.017 · Ticket Sales
  13. 12 CSR 10-3.018 · Truckers Engaged in Retail Business
  14. 12 CSR 10-3.020 · Finance Charges
  15. 12 CSR 10-3.022 · Cash and Trade Discounts
  16. 12 CSR 10-3.023 · Rebates
  17. 12 CSR 10-3.024 · Returned Goods
  18. 12 CSR 10-3.026 · Leases or Rentals Outside Missouri
  19. 12 CSR 10-3.027 · Quarter-Monthly Period Reporting and Remitting Sales…
  20. 12 CSR 10-3.028 · Construction Contractors
  21. 12 CSR 10-3.030 · Construction Aggregate
  22. 12 CSR 10-3.031 · Dual Operators
  23. 12 CSR 10-3.032 · Fabrication or Processing of Tangible Personal…
  24. 12 CSR 10-3.034 · Modular or Sectional Homes
  25. 12 CSR 10-3.036 · Sales Made by Employers to Employees
  26. 12 CSR 10-3.038 · Promotional Gifts and Premiums
  27. 12 CSR 10-3.040 · Premiums and Gifts
  28. 12 CSR 10-3.042 · State or Federal Concessionaires
  29. 12 CSR 10-3.044 · Labor or Services Rendered
  30. 12 CSR 10-3.046 · Caterers and Mandatory Gratuities
  31. 12 CSR 10-3.048 · Clubs and Other Organizations Operating Places of…
  32. 12 CSR 10-3.050 · Drinks and Beverages
  33. 12 CSR 10-3.052 · Sale of Ice
  34. 12 CSR 10-3.054 · Warehousemen
  35. 12 CSR 10-3.056 · Retreading Tires
  36. 12 CSR 10-3.058 · Automotive Refinishers and Painters
  37. 12 CSR 10-3.060 · Memorial Stones
  38. 12 CSR 10-3.062 · Maintenance or Service Contracts Without Parts
  39. 12 CSR 10-3.064 · Maintenance or Service Contracts With Parts
  40. 12 CSR 10-3.066 · Delivery, Freight and Transportation Charges—Sales Tax
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