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Missouri Code of State Regulations — Title 12 (Department of Revenue)

12 CSR 10-3.188

Telephone Service

Official textsos.mo.govlast amended

(Rescinded July 30, 2018)
AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 57 Jan. 22, 1973, effective Feb. 1, 1973. S.T.
regulation 010-87A was last filed Dec. 31, 1975, effective Jan.
10, 1976. Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Amended: Filed April 2, 1985, effective July 1, 1986. Amended: Filed Jan. 5, 1987, effective April 11, 1987.
Amended: Filed July 20, 1987, effective Oct. 25, 1987. Emergency amendment filed Feb. 11, 1991, effective Feb. 21, 1991, expired June 20, 1991. Emergency amendment filed June 11, 1991, effective June 21, 1991, expired Oct. 9, 1991. Amended: Filed Feb. 11, 1991, effective
Sept. 30, 1991. Amended: Filed Dec. 2, 1992, effective Aug. 9, 1993.
Rescinded: Filed Jan. 18, 2018, effective July 30, 2018.
Mobile Radio Communications, Inc. v. Director of Revenue, Case No. RS-79-0199 (A.H.C. 12/16/82). The commission held that mobile radio service does not constitute taxable “Service to telephone subscribers and to others through equipment of telephone subscribers” under section 144.202.1(4), RSMo. The commission interprets that language to mean that the purchaser must be receiving telephone service through telephone equipment.
Radio service is not telephone service. Furthermore, according to the commission, the telephone land lines petitioner used were private circuits used solely in connection with the petitioner’s transmission of signals and were not connected or otherwise tied into Southwestern Bell’s telephone system. Additionally, the court held that petitioner was not liable for sales tax on the receipts from the rental of pagers and mobile radios, because petitioner had purchased the pagers and mobile radios under the conditions of sales at retail and paid tax on them pursuant to section 144.020.1(8), RSMo.

Amendment history

AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 57 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 010-87A was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Amended: Filed April 2, 1985, effective July 1, 1986. Amended: Filed Jan. 5, 1987, effective April 11, 1987. Amended: Filed July 20, 1987, effective Oct. 25, 1987. Emergency amendment filed Feb. 11, 1991, effective Feb.

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In this chapter (40 sections)
  1. 12 CSR 10-3.150 · Guidelines on When Title Passes
  2. 12 CSR 10-3.152 · Physicians and Dentists
  3. 12 CSR 10-3.154 · Optometrists, Ophthalmologists and Opticians
  4. 12 CSR 10-3.156 · Dental Laboratories
  5. 12 CSR 10-3.158 · Sale on Installed Basis
  6. 12 CSR 10-3.160 · Funeral Receipts
  7. 12 CSR 10-3.162 · Pawnbrokers
  8. 12 CSR 10-3.164 · Installment Sales and Repossessions
  9. 12 CSR 10-3.166 · Seller of Boats
  10. 12 CSR 10-3.167 · Sales of Food and Beverages to and by Public Carriers
  11. 12 CSR 10-3.168 · Documentation Required
  12. 12 CSR 10-3.170 · Computer Printouts
  13. 12 CSR 10-3.172 · Advertising Signs
  14. 12 CSR 10-3.174 · Stolen or Destroyed Property
  15. 12 CSR 10-3.176 · Fees Paid in or to Places of Amusement, Entertainment…
  16. 12 CSR 10-3.178 · Dues Are Not Admissions
  17. 12 CSR 10-3.179 · Separate Taxable Trans-actions Involving the Same…
  18. 12 CSR 10-3.182 · Excursions
  19. 12 CSR 10-3.184 · Electricity, Water and Gas
  20. 12 CSR 10-3.186 · Water Haulers
  21. 12 CSR 10-3.188 · Telephone Service
  22. 12 CSR 10-3.192 · Seller’s Responsibilities
  23. 12 CSR 10-3.194 · Multistate Statutes
  24. 12 CSR 10-3.196 · Nonreturnable Containers
  25. 12 CSR 10-3.198 · Returnable Containers
  26. 12 CSR 10-3.200 · Wrapping Materials
  27. 12 CSR 10-3.202 · Pallets
  28. 12 CSR 10-3.204 · Paper Towels, Sales Slips
  29. 12 CSR 10-3.206 · Bottle Caps and Crowns
  30. 12 CSR 10-3.208 · Crates and Cartons
  31. 12 CSR 10-3.212 · Rooms, Meals and Drinks
  32. 12 CSR 10-3.214 · Complimentary Rooms, Meals and Drinks
  33. 12 CSR 10-3.218 · Students
  34. 12 CSR 10-3.220 · Sales of Accommodations to Exempt Organizations
  35. 12 CSR 10-3.222 · Transportation Fares
  36. 12 CSR 10-3.224 · Effective Date of Option
  37. 12 CSR 10-3.226 · Lease or Rental
  38. 12 CSR 10-3.228 · Lessors-Renters Include
  39. 12 CSR 10-3.230 · Repair Parts for Leased or Rented Equipment
  40. 12 CSR 10-3.232 · Maintenance Charges for Leased or Rented Equipment
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