Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.284
Poultry Defined
(Rescinded November 30, 2000)
AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 030-18 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30,
1976. Rescinded: Filed May 24, 2000, effective Nov. 30, 2000.
Exotic Animal Paradise, Inc. v. Director of Revenue, Case Nos.
RS-83-2797, RS-83-2798 and RS-83-2799 (A.H.C. 2/18/86). The taxpayer purchased and maintained animals for display in its wild animal park. The Administrative Hearing Commission determined that these animals were neither poultry nor livestock normally raised or grown as food for human consumption.
Amendment history
AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 030-18 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Rescinded: Filed May 24, 2000, effective Nov. 30, 2000. Exotic Animal Paradise, Inc. v. Director of Revenue, Case Nos. RS-83-2797, RS-83-2798 and RS-83-2799 (A.H.C. 2/18/86). The taxpayer purchased and maintained animals for display in its wild animal park. The Administrative Hearing Commission determined that these animals were neither poultry nor livestock
Source: view the official PDF
In this chapter (40 sections)
- 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
- 12 CSR 10-3.290 · Sellers of Poultry
- 12 CSR 10-3.292 · Ingredients or Component Parts
- 12 CSR 10-3.294 · Component Parts
- 12 CSR 10-3.296 · Manufacturing Defined
- 12 CSR 10-3.298 · Electrical Appliance Manufacturers
- 12 CSR 10-3.300 · Common Carriers
- 12 CSR 10-3.302 · Airline Defined
- 12 CSR 10-3.304 · Common Carrier Exemption Certificates
- 12 CSR 10-3.306 · Aircraft
- 12 CSR 10-3.308 · Boat Manufacturing Equipment
- 12 CSR 10-3.310 · Truckers
- 12 CSR 10-3.312 · Local Delivery and Terminal Equipment
- 12 CSR 10-3.314 · Patterns and Dies
- 12 CSR 10-3.316 · Replacement Machinery and Equipment
- 12 CSR 10-3.318 · Ceramic Greenware Molds
- 12 CSR 10-3.320 · New or Expanded Plant
- 12 CSR 10-3.324 · Rock Quarries