Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.250
Sales to Missouri
(Rescinded October 30, 2002)
AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 1 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 030-2 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Rescinded: Filed April 4, 2002, effective Oct. 30, 2002.
City of Springfield v. Director of Revenue, 659 SW2d 782 (Mo.
banc 1983). The issue in this case was whether or not the director of revenue could legally assess sales tax on concession, admission and use fees charged by the city park board. The Supreme Court found first that Mo. Const. Art. III, section 39(10), which prohibits a tax upon the “use, purchase or acquisition of property paid for out of the funds” of the city did not prohibit the imposition of tax upon the fees in question. There was no tax on the use, purchase or acquisition of property paid for from city funds. Secondly, the court found that section 144.020.1(2), RSMo brought the sale of recreational activities and concessions within the purview of the sales tax statute. The operation of the park and its facilities and services did constitute a business by a person making sales at retail and the park board did constitute a seller within the various definitions contained in section 144.010, RSMo.
Amendment history
AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 1 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 030-2 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Rescinded: Filed April 4, 2002, effective Oct. 30, 2002. City of Springfield v. Director of Revenue, 659 SW2d 782 (Mo. banc 1983). The issue in this case was whether or not the director of revenue could legally assess sales tax on concession, admission and use fees charged by
Source: view the official PDF
In this chapter (40 sections)
- 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…
- 12 CSR 10-3.268 · General Rule
- 12 CSR 10-3.270 · Carbon Dioxide Gas
- 12 CSR 10-3.272 · Motor Fuel and Other Fuels
- 12 CSR 10-3.274 · Farm Machinery and Equipment
- 12 CSR 10-3.276 · Sales of Baling Wire, Baling Twine and Binder Twine
- 12 CSR 10-3.278 · Agricultural Feed and Feed Additives
- 12 CSR 10-3.280 · Sale of Agricultural Products by the Producer
- 12 CSR 10-3.282 · Sales of Seed, Pesticides and Fertilizers
- 12 CSR 10-3.284 · Poultry Defined
- 12 CSR 10-3.286 · Livestock Defined
- 12 CSR 10-3.288 · Florists