Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.131
Change of State Sales Tax Rate
(Rescinded February 28, 2001)
AUTHORITY: section 144.270, RSMo 1994. Original rule filed Sept.
7, 1984, effective Jan. 12, 1985. Emergency amendment filed Sept.
29, 1989, effective Oct. 9, 1989, expired Feb. 5, 1990. Amended:
Filed Sept. 29, 1989, effective Feb. 25, 1990. Rescinded: Filed Aug.
24, 2000, effective Feb. 28, 2001.
Amendment history
AUTHORITY: section 144.270, RSMo 1994. Original rule filed Sept. 7, 1984, effective Jan. 12, 1985. Emergency amendment filed Sept. 29, 1989, effective Oct. 9, 1989, expired Feb. 5, 1990. Amended: Filed Sept. 29, 1989, effective Feb. 25, 1990. Rescinded: Filed Aug. 24, 2000, effective Feb. 28, 2001.
Source: view the official PDF
In this chapter (40 sections)
- 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
- 12 CSR 10-3.144 · Redemption of Coupons
- 12 CSR 10-3.146 · Core Deposits
- 12 CSR 10-3.148 · When a Sale Consummates
- 12 CSR 10-3.150 · Guidelines on When Title Passes
- 12 CSR 10-3.152 · Physicians and Dentists
- 12 CSR 10-3.154 · Optometrists, Ophthalmologists and Opticians
- 12 CSR 10-3.156 · Dental Laboratories
- 12 CSR 10-3.158 · Sale on Installed Basis
- 12 CSR 10-3.160 · Funeral Receipts
- 12 CSR 10-3.162 · Pawnbrokers
- 12 CSR 10-3.164 · Installment Sales and Repossessions
- 12 CSR 10-3.166 · Seller of Boats
- 12 CSR 10-3.167 · Sales of Food and Beverages to and by Public Carriers