Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.106
Vending Machines on Premises of Owner
(Rescinded January 30, 2000)
AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 67 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 010-46 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 Rescinded: Filed July 14, 1999, effective Jan. 30, 2000.
Canteen Corporation v. Goldberg, 592 SW2d 754 (Mo. banc 1980). This company derived income from selling candy bars through coin-operated vending machines. Appellant contended that a candy bar which cost 25¢ should be taxed on that amount.
Respondent stated the candy bar really cost 24¢ and the extra penny was sales tax. The court agreed with Canteen Corporation.
L & R Distributing, Inc. v. Department of Revenue, 529 SW2d 375 (Mo. banc 1975). L & R owned several pinball machines and other coin-operated devices. Appellant sought to subject the proceeds from these devices to taxation based on section 144.010.1(2), RSMo 1978. The court held that the mere placement of a pinball or other coin-operated amusement device in a public location was not sufficient to turn the location into a place of amusement for taxing purposes.
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.
Amendment history
AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 67 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 010-46 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 Rescinded: Filed July 14, 1999, effective Jan. 30, 2000. Canteen Corporation v. Goldberg, 592 SW2d 754 (Mo. banc 1980). This company derived income from selling candy bars through coin-operated vending machines. Appellan
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In this chapter (40 sections)
- 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
- 12 CSR 10-3.126 · Federal Manufacturer’s Excise Tax
- 12 CSR 10-3.128 · Salvage Companies
- 12 CSR 10-3.130 · Assignments and Bankruptcies
- 12 CSR 10-3.131 · Change of State Sales Tax Rate
- 12 CSR 10-3.132 · Purchaser Includes
- 12 CSR 10-3.134 · Purchaser’s Responsibilities
- 12 CSR 10-3.136 · Consideration Other Than Money
- 12 CSR 10-3.138 · Consideration Less Than Fair Market Value
- 12 CSR 10-3.140 · Interdepartmental Transfers
- 12 CSR 10-3.142 · Trading Stamps