Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.296
Manufacturing Defined
(Rescinded December 11, 1980)
AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 030-25 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Rescinded: Filed
Aug. 13, 1980, effective Dec. 11, 1980.
Wendy’s of Mid-America, Inc. v. Department of Revenue, Case No. RS-79-0222 (A.H.C. 7/22/82). Machinery and equipment used in fast food restaurants are not entitled to section 144.0302.
(4), RSMo exemption because fast food restaurants clearly do not constitute manufacturing plants. Section 144.615(6), RSMo exemption from use tax is applicable to foil, wax paper and bags used in fast food restaurants because they are held solely to be incorporated into products which are resold in the regular course of taxpayer’s business.
Amendment history
AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 030-25 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Rescinded: Filed Aug. 13, 1980, effective Dec. 11, 1980. Wendy’s of Mid-America, Inc. v. Department of Revenue, Case No. RS-79-0222 (A.H.C. 7/22/82). Machinery and equipment used in fast food restaurants are not entitled to section 144.0302. (4), RSMo exemption because fast food restaurants clearly do not constitute manufacturing plants. Section 144.615(6), RSMo exemption from use
Source: view the official PDF
In this chapter (40 sections)
- 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
- 12 CSR 10-3.326 · Direct Use
- 12 CSR 10-3.327 · Exempt Machinery
- 12 CSR 10-3.328 · Contractor Conditions
- 12 CSR 10-3.330 · Realty
- 12 CSR 10-3.332 · United States Government Suppliers
- 12 CSR 10-3.333 · Cities or Counties May Impose Sales Tax on Domestic…