Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.048
Clubs and Other Organizations Operating Places of Amusement
(Rescinded May 30, 2003)
AUTHORITY: section 144.270, RSMo 1994. This rule was previously published as rule no. 46 in Rules and Regulations relating to the Missouri Sales Tax Act, 1949. Republished as rule no. 44 in the Missouri Sales Tax Act and Compensating Use Tax Law with Rules and Regulations, 1963. S.T. regulation 010-20 was last filed Oct.
28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Amended:
Filed Aug. 13, 1980, effective Jan. 1, 1981. Amended: Filed Feb. 4, 1986, effective June 28, 1986. Emergency amendment filed Nov. 15, 1990, effective Nov. 25, 1990, expired March 24, 1991. Emergency rescission and rule filed Jan. 3, 1991, effective Jan. 13, 1991, expired May 13, 1991. Emergency rescission and rule filed May 3, 1991, effective May 13, 1991, expired Sept. 9, 1991. Rescinded and readopted: Filed Jan. 3, 1991, effective June 10, 1991. Rescinded:
Filed Nov. 15, 2002, effective May 30, 2003.
Amendment history
AUTHORITY: section 144.270, RSMo 1994. This rule was previously published as rule no. 46 in Rules and Regulations relating to the Missouri Sales Tax Act, 1949. Republished as rule no. 44 in the Missouri Sales Tax Act and Compensating Use Tax Law with Rules and Regulations, 1963. S.T. regulation 010-20 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Amended: Filed Feb. 4, 1986, effective June 28, 1986. Emergency a
Source: view the official PDF
In this chapter (40 sections)
- 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
- 12 CSR 10-3.080 · Ceramic Shops
- 12 CSR 10-3.082 · Furniture Repairers and Upholsterers
- 12 CSR 10-3.084 · Fur and Garment Repairers
- 12 CSR 10-3.086 · Bookbinders, Papercutters, Etc.