Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.333
Cities or Counties May Impose Sales Tax on Domestic Utilities
(Rescinded February 28, 2011)
AUTHORITY: section 144.270, RSMo 1994. Original rule filed Sept.
7, 1984, effective Jan. 12, 1985. Rescinded: Filed Aug. 16, 2010, effective Feb. 28, 2011.
Richard A. King v. Laclede Gas Co., 648 SW2d 113 (Mo. banc 1983). The director of revenue appealed from the decision of the Administrative Hearing Commission which held that the electricity which taxpayer used to operate its storage facility for natural gas and liquid propane was exempt from sales tax on the grounds that it was being used in a noncommercial, nondomestic, nonindustrial manner. The commission relied on the decision in State ex rel. Kansas City Power and Light Co. v. Smith, 111 SW2d 513 (1938) to find that the electricity in question was being used in internal operations and was thus noncommercial. The court chose to broaden the definition of commercial as it is used in section 144.020, RSMo to include those activities which are an integral part of the commercial activities of the taxpayer. Thus, the electricity used to operate the storage facilities was taxable because it was an integral part of the taxpayer’s commercial utility operation. The court overruled the Smith case, but only insofar as it conflicts with the holding in the case at hand.
Amendment history
AUTHORITY: section 144.270, RSMo 1994. Original rule filed Sept. 7, 1984, effective Jan. 12, 1985. Rescinded: Filed Aug. 16, 2010, effective Feb. 28, 2011. Richard A. King v. Laclede Gas Co., 648 SW2d 113 (Mo. banc 1983). The director of revenue appealed from the decision of the Administrative Hearing Commission which held that the electricity which taxpayer used to operate its storage facility for natural gas and liquid propane was exempt from sales tax on the grounds that it was being used in
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In this chapter (40 sections)
- 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
- 12 CSR 10-3.340 · Newsprint
- 12 CSR 10-3.342 · Books, Magazines and Periodicals
- 12 CSR 10-3.344 · Newspaper Sales
- 12 CSR 10-3.346 · Printing Equipment
- 12 CSR 10-3.348 · Printers
- 12 CSR 10-3.350 · Movies, Records and Soundtracks
- 12 CSR 10-3.352 · Recording Devices
- 12 CSR 10-3.354 · Pipeline Pumping Equipment
- 12 CSR 10-3.356 · Railroad Rolling Stock
- 12 CSR 10-3.358 · Electrical Energy
- 12 CSR 10-3.360 · Electrical Energy Used in Manufacturing
- 12 CSR 10-3.362 · Primary and Secondary Defined
- 12 CSR 10-3.364 · Cost of Production Defined
- 12 CSR 10-3.366 · Authorization Required
- 12 CSR 10-3.368 · Air Pollution Equipment
- 12 CSR 10-3.370 · Water Pollution
- 12 CSR 10-3.372 · Water or Air Pollution Installation Contractor