Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.434
Motor Vehicle and Trail-er Defined
(Rescinded February 28, 2011)
AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 89 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 070-1 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981.
Rescinded: Filed Aug. 30, 2010, effective Feb. 28, 2011.
Lake & Trail Sports Center v. Director of Revenue, 631 SW2d 339
(Mo. banc 1982). “Dirt bikes” which are in all respects motorcycles, except for lack of lights, were motor vehicles primarily designed for use on highways and thus seller was not required to remit sales tax on sales of dirt bikes.
Amendment history
AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 89 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 070-1 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Rescinded: Filed Aug. 30, 2010, effective Feb. 28, 2011. Lake & Trail Sports Center v. Director of Revenue, 631 SW2d 339 (Mo. banc 1982). “Dirt bikes” which are in all respects motorcycles, except for lack of lights, were
Source: view the official PDF
In this chapter (40 sections)
- 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
- 12 CSR 10-3.468 · Retail Sales Tax License Necessary
- 12 CSR 10-3.470 · Consumer Cooperatives
- 12 CSR 10-3.471 · Type of Bond