Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.348
Printers
(Rescinded May 30, 2003)
AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 71 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 030-49 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981.
Rescinded: Filed Nov. 15, 2002, effective May 30, 2003.
K & A Litho Process, Inc. v. Department of Revenue, 653 SW2d 195 (Mo. banc 1983). The issue in this case was whether the decision of the Administrative Hearing Commission upholding sales tax on lithographic work performed by the appellant was correct. The court, following its recent decision in James v. TRES Computer Systems, Inc., 642 SW2d 347 (Mo. banc 1982), found that the lithographic process was the nontaxable sale of a technical professional service and that the transfer of ownership to tangible personal property was only incidental. K & A Litho Process received a color transparency from an outside source such as a printer, advertising agency or publishing house and then created a film separation and a color key that the printer, advertising agency or publishing house could use to print the transparency on paper for distribution. Because the color separation and the color key were merely the means of conveying a nontaxable technical service from K & A Litho to its customers, the gross amount paid to K & A Litho was not taxable.
Amendment history
AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 71 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 030-49 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Rescinded: Filed Nov. 15, 2002, effective May 30, 2003. K & A Litho Process, Inc. v. Department of Revenue, 653 SW2d 195 (Mo. banc 1983). The issue in this case was whether the decision of the Administrative Hearing Comm
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In this chapter (40 sections)
- 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
- 12 CSR 10-3.380 · Operating at Public Expense
- 12 CSR 10-3.382 · Sales Made to and by Exempt Organizations
- 12 CSR 10-3.384 · Sales by Religious, Charitable, Civic, Social,…
- 12 CSR 10-3.386 · Application for Exemption