Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.300
Common Carriers
(Rescinded October 30, 2002)
AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 030-27 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. 10, 1986, effective April 11, 1987. Rescinded: Filed April 4, 2002, effective Oct. 30, 2002.
Western Trailer Service, Inc. v. LePage, 575 SW2d 173 (Mo. banc 1978). Where, under contract, employees of trailer company went to Kansas, picked up trailers and brought them into state and, after repairs were made and repair parts installed, trailers were returned under contract to Kansas by trailer company employees, there was dealing between persons of different states in which importation was an essential feature or formed a component part of the transaction, with retail sales made in commerce between the two states, to which an exemption from sales tax for being in interstate commerce applied.
Amendment history
AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 030-27 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. 10, 1986, effective April 11, 1987. Rescinded: Filed April 4, 2002, effective Oct. 30, 2002. Western Trailer Service, Inc. v. LePage, 575 SW2d 173 (Mo. banc 1978). Where, under contract, employees of trailer company went to Kansas, picked up trailers and brought them into state and, a
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In this chapter (40 sections)
- 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…
- 12 CSR 10-3.334 · Breeding Defined
- 12 CSR 10-3.336 · Animals Purchased for Feeding or Breeding Purposes