Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.140
Interdepartmental Transfers
(Rescinded January 30, 2011)
AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 20 Jan. 22, 1973, effective Feb. 1, 1973. S.T.
regulation 010-63 was last filed Oct. 28, 1975, effective Nov. 7, 1975.
Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan.
1, 1981. Rescinded: Filed July 30, 2010, effective Jan. 30, 2011.
Central Cooling & Supply Co. v. Director of Revenue, 648 SW2d 546 (Mo. banc 1982). Transfers of property between two corporations are subject to sales tax even though the transferor was a subsidiary of the transferee, created for the limited purpose of purchasing goods for the parent corporation. The court held that, “Central and Johnson were organized as separate corporate entities for a proper business purpose. There is no basis for ignoring this separate corporate existence to permit Central to avoid tax liability and gain an unfair advantage over other separately owned corporations.” Bath Antiques v. Director of Revenue, Case No. RS-80-0161 (A.H.C. 8/17/82). Sales between parent corporations and subsidiary corporations are not exempt “interdepartmental transfers” as defined in 12 CSR 10-3.140(1). They are taxable sales.
Amendment history
AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 20 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 010-63 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Rescinded: Filed July 30, 2010, effective Jan. 30, 2011. Central Cooling & Supply Co. v. Director of Revenue, 648 SW2d 546 (Mo. banc 1982). Transfers of property between two corporations are subject to sales tax even thou
Source: view the official PDF
In this chapter (40 sections)
- 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
- 12 CSR 10-3.168 · Documentation Required
- 12 CSR 10-3.170 · Computer Printouts
- 12 CSR 10-3.172 · Advertising Signs
- 12 CSR 10-3.174 · Stolen or Destroyed Property
- 12 CSR 10-3.176 · Fees Paid in or to Places of Amusement, Entertainment…