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

12 CSR 10-3.208

Crates and Cartons

Official textsos.mo.govlast amended

(Rescinded September 30, 2001)
AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 34. S.T. regulation 011-7 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 Rescinded: Filed March 28, 2001, effective Sept. 30, 2001.
Floyd Charcoal Co. v. Director of Revenue, 599 SW2d 173 (Mo.
banc 1980). Appellant charcoal company purchased pallets upon which charcoal packages were loaded for sale to its customers and claimed an exemption from the payment of sales tax on its initial purchase of the pallets as being purchases for resale to its customers. The assessment of sales tax was upheld since the charcoal company maintained the practice of crediting the customer’s next purchase for each pallet returned to it.
​12 CSR 10-3.210 Seller Must Charge Correct Rate
(Rescinded February 28, 2001)
AUTHORITY: section 144.270, RSMo 1994.* S.T. regulation 020-1 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Rescinded: Filed Aug. 24, 2000, effective Feb. 28, 2001.

Amendment history

AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 34. S.T. regulation 011-7 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 Rescinded: Filed March 28, 2001, effective Sept. 30, 2001. Floyd Charcoal Co. v. Director of Revenue, 599 SW2d 173 (Mo. banc 1980). Appellant charcoal company purchased pallets upon which charcoal packages were loaded for sale to its customers and claimed an e

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In this chapter (40 sections)
  1. 12 CSR 10-3.167 · Sales of Food and Beverages to and by Public Carriers
  2. 12 CSR 10-3.168 · Documentation Required
  3. 12 CSR 10-3.170 · Computer Printouts
  4. 12 CSR 10-3.172 · Advertising Signs
  5. 12 CSR 10-3.174 · Stolen or Destroyed Property
  6. 12 CSR 10-3.176 · Fees Paid in or to Places of Amusement, Entertainment…
  7. 12 CSR 10-3.178 · Dues Are Not Admissions
  8. 12 CSR 10-3.179 · Separate Taxable Trans-actions Involving the Same…
  9. 12 CSR 10-3.182 · Excursions
  10. 12 CSR 10-3.184 · Electricity, Water and Gas
  11. 12 CSR 10-3.186 · Water Haulers
  12. 12 CSR 10-3.188 · Telephone Service
  13. 12 CSR 10-3.192 · Seller’s Responsibilities
  14. 12 CSR 10-3.194 · Multistate Statutes
  15. 12 CSR 10-3.196 · Nonreturnable Containers
  16. 12 CSR 10-3.198 · Returnable Containers
  17. 12 CSR 10-3.200 · Wrapping Materials
  18. 12 CSR 10-3.202 · Pallets
  19. 12 CSR 10-3.204 · Paper Towels, Sales Slips
  20. 12 CSR 10-3.206 · Bottle Caps and Crowns
  21. 12 CSR 10-3.208 · Crates and Cartons
  22. 12 CSR 10-3.212 · Rooms, Meals and Drinks
  23. 12 CSR 10-3.214 · Complimentary Rooms, Meals and Drinks
  24. 12 CSR 10-3.218 · Students
  25. 12 CSR 10-3.220 · Sales of Accommodations to Exempt Organizations
  26. 12 CSR 10-3.222 · Transportation Fares
  27. 12 CSR 10-3.224 · Effective Date of Option
  28. 12 CSR 10-3.226 · Lease or Rental
  29. 12 CSR 10-3.228 · Lessors-Renters Include
  30. 12 CSR 10-3.230 · Repair Parts for Leased or Rented Equipment
  31. 12 CSR 10-3.232 · Maintenance Charges for Leased or Rented Equipment
  32. 12 CSR 10-3.233 · Export Sales
  33. 12 CSR 10-3.234 · Permit Required
  34. 12 CSR 10-3.236 · Domicile of Motor Vehicles
  35. 12 CSR 10-3.238 · Leasing Motor Vehicles for Release
  36. 12 CSR 10-3.240 · Meal Tickets
  37. 12 CSR 10-3.242 · Gross Sales Reporting Method
  38. 12 CSR 10-3.244 · Trade-Ins
  39. 12 CSR 10-3.245 · Exempt Federal, State Agency or Missouri Political…
  40. 12 CSR 10-3.246 · General Examples
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