Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.438
Tangible Personal Property Mounted on Motor Vehicles
(Rescinded February 28, 2011)
AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 070-2 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30,
1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Amended:
Filed Sept. 7, 1984, effective Jan. 12, 1985. Rescinded: Filed Aug. 30, 2010, effective Feb. 28, 2011.
Rotary Drilling Supply, Inc. v. Director of Revenue, 662 SW2d 496 (Mo. banc 1983). Petitioner contended that its sales of drilling rigs were exempt from sales tax under section 144.030.2(4), RSMo on the grounds that they were purchased from petitioner for the purpose of expanding or establishing mining plants in this state. Petitioner had failed to obtain exemption certificates from its purchasers and, therefore, it would be liable for uncollected tax. The court refused to recognize water-well drilling as a form of mining. The use of rigs to drill water wells for any purpose or exploratory holes would not constitute mining within the exemption requirement. Rotary Drilling Supply, Inc. v. Director of Revenue, 662 SW2d 496 (Mo. banc 1983), the court held the use of rigs to drill water wells or exploratory holes would not constitute “mining” within the exemption requirements. The rigs and equipment used were subject to sales tax.
Amendment history
AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 070-2 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Amended: Filed Sept. 7, 1984, effective Jan. 12, 1985. Rescinded: Filed Aug. 30, 2010, effective Feb. 28, 2011. Rotary Drilling Supply, Inc. v. Director of Revenue, 662 SW2d 496 (Mo. banc 1983). Petitioner contended that its sales of drilling rigs were exempt from sales tax under section 144.030.2(4), RSMo
Source: view the official PDF
In this chapter (40 sections)
- 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
- 12 CSR 10-3.472 · General Bond Examples
- 12 CSR 10-3.474 · Computing a Bond