Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.184
Electricity, Water and Gas
(Rescinded February 29, 2008)
AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 55 Jan. 22, 1973, effective Feb. 1, 1973. S.T.
regulation 010-86 was last filed Dec. 3, 1975, effective Jan. 10, 1976.
Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective
Jan. 1, 1981. Amended: Filed Dec. 30, 1983, effective April 12, 1984.
Emergency amendment filed Aug. 18, 1994, effective Aug. 28, 1994, expired Dec. 25, 1994. Emergency amendment filed Dec. 9, 1994, effective Dec. 26, 1994, expired April 24, 1995. Amended: Filed
Aug. 18, 1994, effective Feb. 26, 1995. Rescinded: Filed Aug. 14, 2007, effective Feb. 29, 2008.
Hyde Park Housing v. Director of Revenue, 850 SW2d 82 (Mo.
banc 1993). Taxpayers appealed a decision of the Administrative Hearing Commission which upheld assessments of sales tax and interest on purchases of electricity used in occupied and vacant apartments. The Missouri Supreme Court held “The plain and ordinary meaning of the 1986 amendment to section 144.030.2(23) is clear and unambiguous: purchased metered electricity sold under a residential tariff is considered as a sale made for domestic use and is exempt from sales tax.” The court also held the exemption is not limited to natural persons and applies without regard to who made the purchase.
Amendment history
AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 55 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 010-86 was last filed Dec. 3, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Amended: Filed Dec. 30, 1983, effective April 12, 1984. Emergency amendment filed Aug. 18, 1994, effective Aug. 28, 1994, expired Dec. 25, 1994. Emergency amendment filed Dec. 9, 1994, effective Dec. 26, 1994, expired Apr
Source: view the official PDF
In this chapter (40 sections)
- 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
- 12 CSR 10-3.196 · Nonreturnable Containers
- 12 CSR 10-3.198 · Returnable Containers
- 12 CSR 10-3.200 · Wrapping Materials
- 12 CSR 10-3.202 · Pallets
- 12 CSR 10-3.204 · Paper Towels, Sales Slips
- 12 CSR 10-3.206 · Bottle Caps and Crowns
- 12 CSR 10-3.208 · Crates and Cartons
- 12 CSR 10-3.212 · Rooms, Meals and Drinks
- 12 CSR 10-3.214 · Complimentary Rooms, Meals and Drinks
- 12 CSR 10-3.218 · Students
- 12 CSR 10-3.220 · Sales of Accommodations to Exempt Organizations
- 12 CSR 10-3.222 · Transportation Fares
- 12 CSR 10-3.224 · Effective Date of Option
- 12 CSR 10-3.226 · Lease or Rental
- 12 CSR 10-3.228 · Lessors-Renters Include