Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.460
Return Required
(Rescinded September 30, 2001)
AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 080-5 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 Dec. 15, 1999, effective Jan. 1, 2000, expired June 28, 2000. Rescinded: Filed March 28, 2001, effective
Sept. 30, 2001.
Falley’s Food-4-Less v. Director of Revenue, Case No. RS-83-0010 (A.H.C. 8/3/87). Petitioner, a retail seller, filed his sales tax returns for October 1981 and August 1982 via the United States mail. The postmark dates on these returns were November 23, 1981 and September 22, 1982, respectively. Respondent assessed penalties for late filing on these periods.
The commission held since the amount of tax imposed on petitioner was in excess of $250 for the first or second month of a calendar quarter, the payments were due by the twentieth day of the succeeding month. Petitioner was required by statute, not by the director, to file monthly instead of quarterly returns, therefore 144.080.2, RSMo applies rather than 144.090, RSMo.
Amendment history
AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 080-5 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 Dec. 15, 1999, effective Jan. 1, 2000, expired June 28, 2000. Rescinded: Filed March 28, 2001, effective Sept. 30, 2001. Falley’s Food-4-Less v. Director of Revenue, Case No. RS-83-0010 (A.H.C. 8/3/87). Petitioner, a retail seller, filed his sales tax returns for October 1981 and
Source: view the official PDF
In this chapter (40 sections)
- 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
- 12 CSR 10-3.476 · Replacing or Applying for Return of Bond
- 12 CSR 10-3.478 · Bond Descriptions
- 12 CSR 10-3.479 · Replacement of Bonds Issued by Suspended Surety…
- 12 CSR 10-3.480 · Applicant Defined
- 12 CSR 10-3.482 · Filing
- 12 CSR 10-3.484 · Returns Required Even if No Sales Made
- 12 CSR 10-3.486 · Confidential Nature of Tax Data
- 12 CSR 10-3.488 · Letter of Authorization
- 12 CSR 10-3.490 · Misuse of Sales Tax Data by Cities
- 12 CSR 10-3.492 · General Examples
- 12 CSR 10-3.494 · Allowance for Defective Merchandise