Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.362
Primary and Secondary Defined
Official textsos.mo.govlast amended
(Rescinded December 11, 1980)
AUTHORITY: section 144.270, RSMo 1978. Previously filed as rule no. 85 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 030-57 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Rescinded: Filed
Aug. 13, 1980, effective Dec. 11, 1980.
Amendment history
AUTHORITY: section 144.270, RSMo 1978. Previously filed as rule no. 85 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 030-57 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Rescinded: Filed Aug. 13, 1980, effective Dec. 11, 1980.
Source: view the official PDF
In this chapter (40 sections)
- 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
- 12 CSR 10-3.390 · Sales Made by and to Elementary and Secondary Schools
- 12 CSR 10-3.392 · Defining Civic
- 12 CSR 10-3.394 · Nonprofit Organization
- 12 CSR 10-3.396 · Social and Fraternal Organizations
- 12 CSR 10-3.398 · Auxiliary Organizations
- 12 CSR 10-3.400 · Parent-Teacher Associations