Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.040
Premiums and Gifts
Official textsos.mo.govlast amended
(Rescinded December 11, 1980)
AUTHORITY: section 144.270, RSMo 1978. Previously filed as rule no. 24 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 010-16 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Rescinded: Filed
Aug. 6, 1980, effective Dec. 11, 1980.
Amendment history
AUTHORITY: section 144.270, RSMo 1978. Previously filed as rule no. 24 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 010-16 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Rescinded: Filed Aug. 6, 1980, effective Dec. 11, 1980.
Source: view the official PDF
In this chapter (40 sections)
- 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…
- 12 CSR 10-3.076 · Used Car Dealers
- 12 CSR 10-3.078 · Laundries and Dry Cleaners