Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.020
Finance Charges
(Rescinded September 30, 2001)
AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 010-8 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Rescinded: Filed March 28, 2001, effective Sept. 30, 2001.
In Kurtz Concrete, Inc. v. Spradling, 560 SW2d 858 (Mo. banc
1978), the court held while title ordinarily will not pass until property is delivered to buyer or reaches agreed place but title will pass notwithstanding that seller is to make delivery if that is the intention of the parties, the intention of the parties to control.
Amendment history
AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 010-8 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Rescinded: Filed March 28, 2001, effective Sept. 30, 2001. In Kurtz Concrete, Inc. v. Spradling, 560 SW2d 858 (Mo. banc 1978), the court held while title ordinarily will not pass until property is delivered to buyer or reaches agreed place but title will pass notwithstanding that seller is to make delivery if that is the intention of the parties, the intentio
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In this chapter (40 sections)
- 12 CSR 10-3.002 · Rules
- 12 CSR 10-3.003 · Rulings
- 12 CSR 10-3.004 · Isolated or Occasional Sales
- 12 CSR 10-3.005 · Isolated or Occasional Sales by Businesses
- 12 CSR 10-3.006 · Isolated or Occasional Sales vs. Doing…
- 12 CSR 10-3.007 · Partial Liquidation of Trade or Business
- 12 CSR 10-3.008 · Manufacturers and Wholesalers
- 12 CSR 10-3.010 · Fireworks and Other Seasonal Businesses
- 12 CSR 10-3.012 · Sellers Subject To Sales Tax
- 12 CSR 10-3.014 · Auctions Disclosed Principal
- 12 CSR 10-3.016 · Consignment Sales
- 12 CSR 10-3.017 · Ticket Sales
- 12 CSR 10-3.018 · Truckers Engaged in Retail Business
- 12 CSR 10-3.020 · Finance Charges
- 12 CSR 10-3.022 · Cash and Trade Discounts
- 12 CSR 10-3.023 · Rebates
- 12 CSR 10-3.024 · Returned Goods
- 12 CSR 10-3.026 · Leases or Rentals Outside Missouri
- 12 CSR 10-3.027 · Quarter-Monthly Period Reporting and Remitting Sales…
- 12 CSR 10-3.028 · Construction Contractors
- 12 CSR 10-3.030 · Construction Aggregate
- 12 CSR 10-3.031 · Dual Operators
- 12 CSR 10-3.032 · Fabrication or Processing of Tangible Personal…
- 12 CSR 10-3.034 · Modular or Sectional Homes
- 12 CSR 10-3.036 · Sales Made by Employers to Employees
- 12 CSR 10-3.038 · Promotional Gifts and Premiums
- 12 CSR 10-3.040 · Premiums and Gifts
- 12 CSR 10-3.042 · State or Federal Concessionaires
- 12 CSR 10-3.044 · Labor or Services Rendered
- 12 CSR 10-3.046 · Caterers and Mandatory Gratuities
- 12 CSR 10-3.048 · Clubs and Other Organizations Operating Places of…
- 12 CSR 10-3.050 · Drinks and Beverages
- 12 CSR 10-3.052 · Sale of Ice
- 12 CSR 10-3.054 · Warehousemen
- 12 CSR 10-3.056 · Retreading Tires
- 12 CSR 10-3.058 · Automotive Refinishers and Painters
- 12 CSR 10-3.060 · Memorial Stones
- 12 CSR 10-3.062 · Maintenance or Service Contracts Without Parts
- 12 CSR 10-3.064 · Maintenance or Service Contracts With Parts
- 12 CSR 10-3.066 · Delivery, Freight and Transportation Charges—Sales Tax