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

12 CSR 10-3.222

Transportation Fares

Official textsos.mo.govlast amended

(Rescinded May 30, 2003)
AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 58 Jan. 22, 1973, effective Feb. 1, 1973. S.T.
regulation 020-7 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 Dec. 30, 1983, effective April 12, 1984.
Rescinded: Filed Nov. 15, 2002, effective May 30, 2003.
Aloha Airlines v. Director of Taxation of Hawaii, 104 S.Ct.
291 (1983). 49 U.S.C. section 1513(a) preempts state statutes and expressly prohibits states from taxing directly or indirectly gross receipts derived from interstate air transportation.

Amendment history

AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 58 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 020-7 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 Dec. 30, 1983, effective April 12, 1984. Rescinded: Filed Nov. 15, 2002, effective May 30, 2003. Aloha Airlines v. Director of Taxation of Hawaii, 104 S.Ct. 291 (1983). 49 U.S.C. section 1513(a) preempts st

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In this chapter (40 sections)
  1. 12 CSR 10-3.176 · Fees Paid in or to Places of Amusement, Entertainment…
  2. 12 CSR 10-3.178 · Dues Are Not Admissions
  3. 12 CSR 10-3.179 · Separate Taxable Trans-actions Involving the Same…
  4. 12 CSR 10-3.182 · Excursions
  5. 12 CSR 10-3.184 · Electricity, Water and Gas
  6. 12 CSR 10-3.186 · Water Haulers
  7. 12 CSR 10-3.188 · Telephone Service
  8. 12 CSR 10-3.192 · Seller’s Responsibilities
  9. 12 CSR 10-3.194 · Multistate Statutes
  10. 12 CSR 10-3.196 · Nonreturnable Containers
  11. 12 CSR 10-3.198 · Returnable Containers
  12. 12 CSR 10-3.200 · Wrapping Materials
  13. 12 CSR 10-3.202 · Pallets
  14. 12 CSR 10-3.204 · Paper Towels, Sales Slips
  15. 12 CSR 10-3.206 · Bottle Caps and Crowns
  16. 12 CSR 10-3.208 · Crates and Cartons
  17. 12 CSR 10-3.212 · Rooms, Meals and Drinks
  18. 12 CSR 10-3.214 · Complimentary Rooms, Meals and Drinks
  19. 12 CSR 10-3.218 · Students
  20. 12 CSR 10-3.220 · Sales of Accommodations to Exempt Organizations
  21. 12 CSR 10-3.222 · Transportation Fares
  22. 12 CSR 10-3.224 · Effective Date of Option
  23. 12 CSR 10-3.226 · Lease or Rental
  24. 12 CSR 10-3.228 · Lessors-Renters Include
  25. 12 CSR 10-3.230 · Repair Parts for Leased or Rented Equipment
  26. 12 CSR 10-3.232 · Maintenance Charges for Leased or Rented Equipment
  27. 12 CSR 10-3.233 · Export Sales
  28. 12 CSR 10-3.234 · Permit Required
  29. 12 CSR 10-3.236 · Domicile of Motor Vehicles
  30. 12 CSR 10-3.238 · Leasing Motor Vehicles for Release
  31. 12 CSR 10-3.240 · Meal Tickets
  32. 12 CSR 10-3.242 · Gross Sales Reporting Method
  33. 12 CSR 10-3.244 · Trade-Ins
  34. 12 CSR 10-3.245 · Exempt Federal, State Agency or Missouri Political…
  35. 12 CSR 10-3.246 · General Examples
  36. 12 CSR 10-3.247 · Information Required to be Filed by a Federal, State…
  37. 12 CSR 10-3.248 · Sales to the United States Government
  38. 12 CSR 10-3.249 · Sales to Foreign Diplomats
  39. 12 CSR 10-3.250 · Sales to Missouri
  40. 12 CSR 10-3.252 · Hunting and Fishing Licenses
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