Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.234
Permit Required
(Rescinded December 11, 1980)
AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 020-13 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Rescinded: Filed Aug 13, 1980, effective Dec. 11, 1980.
Op. Atty. Gen. No. 71, Buechner (4-8-77). A corporation involved in the rental and leasing of motor vehicles may elect either to pay sales tax at the time it receives the gross receipts from the rental or lease agreements or at the time of registration of motor vehicles.
However, either election must include all motor vehicles held for rental or lease and a corporation with separately managed divisions may not elect to have one division pay Missouri sales tax at the time the vehicles are purchased and another division pay sales tax as rental proceeds are received from its customers.
Amendment history
AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 020-13 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Rescinded: Filed Aug 13, 1980, effective Dec. 11, 1980. Op. Atty. Gen. No. 71, Buechner (4-8-77). A corporation involved in the rental and leasing of motor vehicles may elect either to pay sales tax at the time it receives the gross receipts from the rental or lease agreements or at the time of registration of motor vehicles. However, either election must include all motor vehicle
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In this chapter (40 sections)
- 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
- 12 CSR 10-3.240 · Meal Tickets
- 12 CSR 10-3.242 · Gross Sales Reporting Method
- 12 CSR 10-3.244 · Trade-Ins
- 12 CSR 10-3.245 · Exempt Federal, State Agency or Missouri Political…
- 12 CSR 10-3.246 · General Examples
- 12 CSR 10-3.247 · Information Required to be Filed by a Federal, State…
- 12 CSR 10-3.248 · Sales to the United States Government
- 12 CSR 10-3.249 · Sales to Foreign Diplomats
- 12 CSR 10-3.250 · Sales to Missouri
- 12 CSR 10-3.252 · Hunting and Fishing Licenses
- 12 CSR 10-3.254 · Sales to Missouri Political Subdivisions
- 12 CSR 10-3.256 · Sales Other Than Missouri or its Political…
- 12 CSR 10-3.258 · Petty Cash Funds
- 12 CSR 10-3.260 · Nonappropriated Activities of Military Services
- 12 CSR 10-3.262 · Government Suppliers and Contractors
- 12 CSR 10-3.264 · Repossessed Tangible Personal Property
- 12 CSR 10-3.266 · Sales to National Banks and Other Financial…