Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.364
Cost of Production Defined
(Rescinded December 11, 1980)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 030-58 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Rescinded: Filed
Aug. 13, 1980, effective Dec. 11, 1980.
State ex rel. Union Electric Co. v. Goldberg, 578 SW2d 921
(Mo. banc 1979). Section 144.030.3(11) exempts from state sales tax “electrical energy used in the actual primary manufacture, processing, compounding, mining or producing of a product or electrical energy used in the actual secondary processing or fabricating of the product, if the percent of the total cost of production, either primary or secondary, exclusive of the cost of electrical energy so used.” Appellant mining company sought a refund of taxes paid on electrical energy purchased for use in its beneficiation process. Although the cost of the electrical energy used in the beneficiation did exceed ten percent of the total cost of that process, the total cost of electrical energy used in the combined operations of mining and processing did not exceed ten percent of the total cost of production. Held, the exemption may apply to individual processes and beneficiation is a “process” in contemplation of the statute. Since the cost of electrical energy used during that process exceeded ten percent of the total cost of that process, the electrical energy used during beneficiation is exempt from state sales tax.
Amendment history
AUTHORITY: section 144.270, RSMo 1978. Previously filed as rule no. 85 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 030-58 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Rescinded: Filed Aug. 13, 1980, effective Dec. 11, 1980. State ex rel. Union Electric Co. v. Goldberg, 578 SW2d 921 (Mo. banc 1979). Section 144.030.3(11) exempts from state sales tax “electrical energy used in the actual primary manufacture, processing, compounding, mining or producing of a product or electrica
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In this chapter (40 sections)
- 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
- 12 CSR 10-3.402 · Boy Scouts and Girl Scouts