Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.156
Dental Laboratories
(Rescinded April 30, 2001)
AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 010-71 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Rescinded: Filed Oct. 6, 2000, effective April 30, 2001.
Kilbane v. Director of Dept. of Revenue, 544 SW2d 9 (Mo. banc 1976). Sales tax was assessed on gold and porcelain crown and bridgework fabricated on prescription by dental laboratory for dentists. Fact that rule promulgated by director of revenue does not include crowns or bridgework, but does list several items and then adds “etc.,” indicates that other things are included. It does not purport to list each and every kind of purchase which will be taxable. The fact that the item so used by the dentist retains its form does not mean that the doctor has not used it “in the practice of his profession.” The court held purchases by dental laboratories are for use and consumption of the professional and are subject to sales tax at time of purchase.
Amendment history
AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 010-71 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 Rescinded: Filed Oct. 6, 2000, effective April 30, 2001. Kilbane v. Director of Dept. of Revenue, 544 SW2d 9 (Mo. banc 1976). Sales tax was assessed on gold and porcelain crown and bridgework fabricated on prescription by dental laboratory for dentists. Fact that rule promulgated by director of revenue d
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In this chapter (40 sections)
- 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…
- 12 CSR 10-3.178 · Dues Are Not Admissions
- 12 CSR 10-3.179 · Separate Taxable Trans-actions Involving the Same…
- 12 CSR 10-3.182 · Excursions
- 12 CSR 10-3.184 · Electricity, Water and Gas
- 12 CSR 10-3.186 · Water Haulers
- 12 CSR 10-3.188 · Telephone Service
- 12 CSR 10-3.192 · Seller’s Responsibilities
- 12 CSR 10-3.194 · Multistate Statutes