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Missouri Code of State Regulations — Title 12 (Department of Revenue)

12 CSR 10-3.428

Cigarette and Other Tobacco Products Sales

Official textsos.mo.govlast amended

(Rescinded February 28, 2011)
AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 87 Jan. 31, 1974, effective Feb. 15, 1974. S.T.
regulation 050-1 was last filed Dec. 31, 1975, effective Jan. 10, 1976.
Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan.
1, 1981. Emergency amendment filed Aug. 18, 1994, effective Aug.
28, 1994, expired Dec. 25, 1994. Emergency amendment filed Dec.
9, 1994, effective Dec. 26, 1994, expired April 24, 1995. Amended:
Filed Aug. 18, 1994, effective Feb. 26, 1995. Rescinded: Filed Aug. 30,
2010, effective Feb. 28, 2011.
Hewit Well Drilling v. Director of Revenue, 847 SW2d 795 (Mo.
banc 1993). Penalty assessment for willful neglect to file return is appropriate unless taxpayer can show good faith belief that transaction was not subject to tax.

Amendment history

AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 87 Jan. 31, 1974, effective Feb. 15, 1974. S.T. regulation 050-1 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Emergency amendment filed Aug. 18, 1994, effective Aug. 28, 1994, expired Dec. 25, 1994. Emergency amendment filed Dec. 9, 1994, effective Dec. 26, 1994, expired April 24, 1995. Amended: Filed Aug. 18, 1994, effective Fe

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In this chapter (40 sections)
  1. 12 CSR 10-3.386 · Application for Exemption
  2. 12 CSR 10-3.388 · Construction Materials
  3. 12 CSR 10-3.390 · Sales Made by and to Elementary and Secondary Schools
  4. 12 CSR 10-3.392 · Defining Civic
  5. 12 CSR 10-3.394 · Nonprofit Organization
  6. 12 CSR 10-3.396 · Social and Fraternal Organizations
  7. 12 CSR 10-3.398 · Auxiliary Organizations
  8. 12 CSR 10-3.400 · Parent-Teacher Associations
  9. 12 CSR 10-3.402 · Boy Scouts and Girl Scouts
  10. 12 CSR 10-3.404 · Cafeterias and Dining Halls
  11. 12 CSR 10-3.406 · Caterers or Concessionaires
  12. 12 CSR 10-3.408 · Educational Institution’s Sales
  13. 12 CSR 10-3.410 · Junior Colleges
  14. 12 CSR 10-3.412 · Higher Education
  15. 12 CSR 10-3.414 · Yearbook Sales
  16. 12 CSR 10-3.416 · Eleemosynary Institutions Defined
  17. 12 CSR 10-3.420 · YMCA and YWCA Organizations
  18. 12 CSR 10-3.422 · Canteens and Gift Shops
  19. 12 CSR 10-3.424 · Lease and Rental
  20. 12 CSR 10-3.426 · Sales of Aircraft
  21. 12 CSR 10-3.428 · Cigarette and Other Tobacco Products Sales
  22. 12 CSR 10-3.430 · Purchaser to Pay the Tax
  23. 12 CSR 10-3.431 · Handicraft Items Made by Senior Citizens
  24. 12 CSR 10-3.432 · Sale of Prescription Drugs
  25. 12 CSR 10-3.434 · Motor Vehicle and Trail-er Defined
  26. 12 CSR 10-3.436 · Manufactured Homes
  27. 12 CSR 10-3.438 · Tangible Personal Property Mounted on Motor Vehicles
  28. 12 CSR 10-3.440 · Automobiles
  29. 12 CSR 10-3.442 · Automotive Demonstrators
  30. 12 CSR 10-3.443 · Motor Vehicle Leasing Divisions
  31. 12 CSR 10-3.444 · Collection of Tax on Vehicles
  32. 12 CSR 10-3.446 · Motor Vehicle Leasing Companies
  33. 12 CSR 10-3.448 · Annual Permit Renewal
  34. 12 CSR 10-3.452 · Mailing of Returns
  35. 12 CSR 10-3.454 · No Return, No Excuse—Return Required Even if No Sales…
  36. 12 CSR 10-3.456 · Calendar Quarter Defined
  37. 12 CSR 10-3.458 · Aggregate Amount Defined
  38. 12 CSR 10-3.460 · Return Required
  39. 12 CSR 10-3.462 · Annual Filing
  40. 12 CSR 10-3.464 · Tax Includes
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