Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.086
Bookbinders, Papercutters, Etc.
(Rescinded September 30, 2001)
AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 73 Jan. 22, 1973, effective Feb. 1, 1973. S.T.
regulation 010-37A was last filed Oct. 28, 1975, effective Nov. 7,
1975. Refiled March 30, 1976. Rescinded: Filed March 28, 2001, effective Sept. 30, 2001.
Foto’s Copies, Inc. v. Director of Revenue, Case Nos. RS-85-0068, RS-85-0069 and RS-85-0109 (A.H.C. 6/8/87). Gross receipts from coin-operated copiers are subject to Missouri sales tax. Finding that the true object of obtaining a copy is to obtain a tangible reproduction of the original and that the information is not purchased because the purchaser already has the information on the original, the Administrative Hearing Com-mission held the transactions to be sales of tangible personal property, subject to Missouri sales tax.
Amendment history
AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 73 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 010-37A was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Rescinded: Filed March 28, 2001, effective Sept. 30, 2001. Foto’s Copies, Inc. v. Director of Revenue, Case Nos. RS-85-0068, RS-85-0069 and RS-85-0109 (A.H.C. 6/8/87). Gross receipts from coin-operated copiers are subject to Missouri sales tax. Finding that the true object
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In this chapter (40 sections)
- 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
- 12 CSR 10-3.096 · Janitorial Services
- 12 CSR 10-3.098 · Drugs and Medicines
- 12 CSR 10-3.100 · Barber and Beauty Shops
- 12 CSR 10-3.102 · Sheet Metal, Iron and Cabinet Works
- 12 CSR 10-3.104 · Vending Machines De-fined
- 12 CSR 10-3.106 · Vending Machines on Premises of Owner
- 12 CSR 10-3.108 · Vending Machines on Premises Other Than Owner
- 12 CSR 10-3.110 · Publishers of Newspapers
- 12 CSR 10-3.112 · Newspaper Defined
- 12 CSR 10-3.114 · Periodicals, Magazines and Other Printed Matter
- 12 CSR 10-3.116 · Service Station Owner-ship
- 12 CSR 10-3.118 · Leased Departments or Space
- 12 CSR 10-3.120 · Food Stamps and W.I.C. (Women, Infants and Children)…
- 12 CSR 10-3.122 · Consideration Other Than Money, Except for Trade-Ins
- 12 CSR 10-3.124 · Coins and Bullion