Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.350
Movies, Records and Soundtracks
(Rescinded February 28, 2011)
AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 030-50 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Rescinded: Filed Aug. 16, 2010, effective Feb. 28, 2011.
Universal Images v. Missouri Department of Revenue, 608 SW2d 417 (Mo. banc 1980). Filmed commercials shown in theaters were subject to tax imposed on privilege of storing, using or consuming any article of tangible personal property within state, where taxpayer purchased films from out-of-state vendors and they remained property of taxpayer and were stored in state during their useful life during which taxpayer charged advertisers fee for use of films; but charges for out-of-state laboratory services which were not incidental to production of film were not subject to the tax.
Amendment history
AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 030-50 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 Rescinded: Filed Aug. 16, 2010, effective Feb. 28, 2011. Universal Images v. Missouri Department of Revenue, 608 SW2d 417 (Mo. banc 1980). Filmed commercials shown in theaters were subject to tax imposed on privilege of storing, using or consuming any article of tangible personal property within state, w
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In this chapter (40 sections)
- 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
- 12 CSR 10-3.388 · Construction Materials