Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.030
Construction Aggregate
(Rescinded March 30, 2001)
AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 18 Jan. 22, 1973, effective Feb. 1, 1973. S.T.
regulation 010-11 was last filed Dec. 31, 1975, effective Jan. 10,
1976. Refiled March 30, 1976. Rescinded: Filed Sept. 27, 2000, effective March 30, 2001.
In Marsh v. Spradling, 537 SW2d 402 (Mo. banc 1976), where the installation of the cabinets was an integral part of the contract for sale, the cabinets installed by the contractor became part of the real estate under the doctrine of fixtures. The time of transfer of title was upon transfer of the real estate and no transfer of tangible personal property subject to the sales tax law occurred.
Amendment history
AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 18 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 010-11 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Rescinded: Filed Sept. 27, 2000, effective March 30, 2001. In Marsh v. Spradling, 537 SW2d 402 (Mo. banc 1976), where the installation of the cabinets was an integral part of the contract for sale, the cabinets installed by the contractor became part of the real estate unde
Source: view the official PDF
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