Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.198
Returnable Containers
(Rescinded January 30, 2011)
AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 34. S.T. regulation 011-2 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 Rescinded: Filed July 30, 2010, effective Jan. 30, 2011.
Smith Beverage Co. of Columbia, Inc. v. A. Gerald Reiss, 568
SW2d 61 (Mo. banc 1978). Bottlers were not required to pay a use tax on reusable soft drink bottles purchased from outstate suppliers and transferred to retailers for sale to consumers, since these transactions fall within the purchase for resale exemption.
Amendment history
AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 34. S.T. regulation 011-2 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 Rescinded: Filed July 30, 2010, effective Jan. 30, 2011. Smith Beverage Co. of Columbia, Inc. v. A. Gerald Reiss, 568 SW2d 61 (Mo. banc 1978). Bottlers were not required to pay a use tax on reusable soft drink bottles purchased from outstate suppliers and tra
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In this chapter (40 sections)
- 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
- 12 CSR 10-3.230 · Repair Parts for Leased or Rented Equipment
- 12 CSR 10-3.232 · Maintenance Charges for Leased or Rented Equipment
- 12 CSR 10-3.233 · Export Sales
- 12 CSR 10-3.234 · Permit Required
- 12 CSR 10-3.236 · Domicile of Motor Vehicles
- 12 CSR 10-3.238 · Leasing Motor Vehicles for Release