Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.430
Purchaser to Pay the Tax
Official textsos.mo.govlast amended
(Rescinded December 11, 1980)
AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 060-1 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Rescinded: Filed Aug.
13, 1980, effective Dec. 11, 1990.
Amendment history
AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 060-1 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Rescinded: Filed Aug. 13, 1980, effective Dec. 11, 1990.
Source: view the official PDF
In this chapter (40 sections)
- 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
- 12 CSR 10-3.420 · YMCA and YWCA Organizations
- 12 CSR 10-3.422 · Canteens and Gift Shops
- 12 CSR 10-3.424 · Lease and Rental
- 12 CSR 10-3.426 · Sales of Aircraft
- 12 CSR 10-3.428 · Cigarette and Other Tobacco Products Sales
- 12 CSR 10-3.430 · Purchaser to Pay the Tax
- 12 CSR 10-3.431 · Handicraft Items Made by Senior Citizens
- 12 CSR 10-3.432 · Sale of Prescription Drugs
- 12 CSR 10-3.434 · Motor Vehicle and Trail-er Defined
- 12 CSR 10-3.436 · Manufactured Homes
- 12 CSR 10-3.438 · Tangible Personal Property Mounted on Motor Vehicles
- 12 CSR 10-3.440 · Automobiles
- 12 CSR 10-3.442 · Automotive Demonstrators
- 12 CSR 10-3.443 · Motor Vehicle Leasing Divisions
- 12 CSR 10-3.444 · Collection of Tax on Vehicles
- 12 CSR 10-3.446 · Motor Vehicle Leasing Companies
- 12 CSR 10-3.448 · Annual Permit Renewal
- 12 CSR 10-3.452 · Mailing of Returns
- 12 CSR 10-3.454 · No Return, No Excuse—Return Required Even if No Sales…
- 12 CSR 10-3.456 · Calendar Quarter Defined
- 12 CSR 10-3.458 · Aggregate Amount Defined
- 12 CSR 10-3.460 · Return Required
- 12 CSR 10-3.462 · Annual Filing
- 12 CSR 10-3.464 · Tax Includes
- 12 CSR 10-3.466 · Revocation Orders