Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.056
Retreading Tires
(Rescinded January 30, 2000)
AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 42 Jan. 22, 1973, effective Feb. 1, 1973. S.T.
regulation 010-24 was last filed Dec. 31, 1975, effective Jan. 10,
1976. Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Amended: Filed Oct. 15, 1985, effective Jan.
26, 1986. Rescinded: Filed July 14, 1999, effective Jan. 30, 2000.
State ex rel. AMF Inc. v. Spradling, 518 SW2d 58 (Mo. banc 1974).
AMF claimed exemptions from sales tax on rental received under leases of the machines in that they were used in manufacturing pursuant to section 144.020.1(8), RSMo (1969). The claimed exemption was denied, as the machinery and the retreading process did not manufacture a raw product from raw materials as contemplated by the statute, but rather served to repair an already existing tire.
Amendment history
AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 42 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 010-24 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Amended: Filed Oct. 15, 1985, effective Jan. 26, 1986. Rescinded: Filed July 14, 1999, effective Jan. 30, 2000. State ex rel. AMF Inc. v. Spradling, 518 SW2d 58 (Mo. banc 1974). AMF claimed exemptions from sales tax on r
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In this chapter (40 sections)
- 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.
- 12 CSR 10-3.088 · Photographers, Photofinishers and Photoengravers
- 12 CSR 10-3.090 · Watch and Jewelry Repairers
- 12 CSR 10-3.092 · Painters
- 12 CSR 10-3.094 · Interior or Exterior Decorators