Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.468
Retail Sales Tax License Necessary
Official textsos.mo.govlast amended
(Rescinded February 29, 2008)
AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 083-2 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Amended: Filed June 22, 1987, effective Oct. 25, 1987.
Rescinded: Filed Aug. 14, 2007, effective Feb. 29, 2008.
Amendment history
AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 083-2 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Amended: Filed June 22, 1987, effective Oct. 25, 1987. Rescinded: Filed Aug. 14, 2007, effective Feb. 29, 2008.
Source: view the official PDF
In this chapter (40 sections)
- 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
- 12 CSR 10-3.496 · Seller Timely Payment Discount
- 12 CSR 10-3.498 · Seller Retains Collection From Purchaser
- 12 CSR 10-3.500 · Successor Liability
- 12 CSR 10-3.502 · Successor Determination