Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.340
Newsprint
(Rescinded June 11, 1990)
AUTHORITY: section 144.270, RSMo 1986. Previously filed as rule no. 72 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 030-45 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Amended: Filed
Aug. 13, 1980, effective Jan. 1, 1981. Rescinded: Filed Feb. 27, 1990, effective June 11, 1990.
Daily Record Co., d/b/a Mid-America Printing Company v. Ray S.
James, 629 SW2d 348 (Mo. banc 1982). This opinion by Judge Seiler defines the term newspaper. It cites without comment Department of Revenue’s definition of newspaper which is contained in 12 CSR 10-3.112. It held that an advertising supplement which is printed solely to be inserted into and distributed by a newspaper is an integral part of that newspaper and is entitled to same exemption from sales tax as is remainder of newspaper.
James v. Mars Enders, Inc., 629 SW2d 331 (Mo. banc 1982).
Printing costs of advertising supplements, which were printed to be distributed as part of newspaper and which were, in fact, distributed as part of newspaper, were not sales of tangible personal property or services and were thus not subject to sales tax; newsprint used to print such supplements was “newsprint used in newspaper” and was exempt from taxation.
Amendment history
AUTHORITY: section 144.270, RSMo 1986. Previously filed as rule no. 72 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 030-45 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Rescinded: Filed Feb. 27, 1990, effective June 11, 1990. Daily Record Co., d/b/a Mid-America Printing Company v. Ray S. James, 629 SW2d 348 (Mo. banc 1982). This opinion by Judge Seiler defines the term newspaper. It cites without comment Department of Reven
Source: view the official PDF
In this chapter (40 sections)
- 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
- 12 CSR 10-3.374 · Materials Not Exempt
- 12 CSR 10-3.376 · Rural Water Districts
- 12 CSR 10-3.378 · Defining Charitable