Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.036
Sales Made by Employers to Employees
(Rescinded December 30, 2003)
AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 43 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 010-14 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1,
1981. Rescinded: Filed June 30, 2003, effective Dec. 30, 2003.
State ex rel Denny’s, Inc. v. Goldberg, 578 SW2d 925 (Mo. banc 1979). Appellant restaurant franchise provided free meals for its employees on a per-hour-worked basis. The cost of the free meals was included as part of the restaurant’s total food cost, and that total food cost was used to set the menu prices, on which retail sales tax was charged. The Department of Revenue sought to collect sales tax on the employee’s free meals, using the FICA tax valuation of the meals as a fair value for state tax purposes. Since, under the cost scheme employed by the appellant, such a burden would constitute a double sales tax and there is no evidence that the legislature intended such a result, the Department of Revenue may not collect sales tax on the free meals.
Amendment history
AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 43 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 010-14 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Rescinded: Filed June 30, 2003, effective Dec. 30, 2003. State ex rel Denny’s, Inc. v. Goldberg, 578 SW2d 925 (Mo. banc 1979). Appellant restaurant franchise provided free meals for its employees on a per-hour-worked bas
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In this chapter (40 sections)
- 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
- 12 CSR 10-3.068 · Freight and Transportation Charges
- 12 CSR 10-3.070 · Service-Oriented Industries
- 12 CSR 10-3.072 · Repair Industries
- 12 CSR 10-3.074 · Garages, Body and Automotive Shops and Service…