Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.378
Defining Charitable
(Rescinded December 11, 1980)
AUTHORITY: section 144.270, RSMo 1978 S.T. regulation 040-1 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Rescinded: Filed Aug.
13, 1980, effective Dec. 11, 1980.
World Plan Executive Counseling v. Director of Revenue,
Case No. RS-79-0055 (A.H.C. 8/23/82). Taxpayer was not entitled to sales and use tax exemption for taxes associated with the construction of two transcendental meditation academies because its activities do not relieve government of the burden of providing a service which would otherwise be a governmental responsibility.
Therefore, taxpayer is not a charitable organization pursuant to section 144.030.2(19), RSMo.
Amendment history
AUTHORITY: section 144.270, RSMo 1978 S.T. regulation 040-1 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Rescinded: Filed Aug. 13, 1980, effective Dec. 11, 1980. World Plan Executive Counseling v. Director of Revenue, Case No. RS-79-0055 (A.H.C. 8/23/82). Taxpayer was not entitled to sales and use tax exemption for taxes associated with the construction of two transcendental meditation academies because its activities do not relieve government of the burden of providing a service which
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In this chapter (40 sections)
- 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
- 12 CSR 10-3.404 · Cafeterias and Dining Halls
- 12 CSR 10-3.406 · Caterers or Concessionaires
- 12 CSR 10-3.408 · Educational Institution’s Sales
- 12 CSR 10-3.410 · Junior Colleges
- 12 CSR 10-3.412 · Higher Education
- 12 CSR 10-3.414 · Yearbook Sales
- 12 CSR 10-3.416 · Eleemosynary Institutions Defined