Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.588
Taxation of Computer Software Programs
(Rescinded May 30, 2001)
AUTHORITY: sections 144.270 and 144.705, RSMo 1994. Original rule filed Feb. 25, 1983, effective June 11, 1983. Amended: Filed
Feb. 2, 1990, effective June 28, 1990. Rescinded: Filed Nov. 9, 2000, effective May 30, 2001.
Ray S. James v. TRES Computer Systems, Inc., et al. 642 SW2d 347 (Mo. banc 1982). The issue in this case concerned whether the transfer of custom-made computer software by the use of tapes containing the data and programs constituted the sale of tangible personal property subject to sales tax. The court ruled that the data and programs in this case should not be taxed as tangible personal property because: 1) the tapes themselves were not the ultimate object of sale; and 2) it was not necessary that the information be put on tape. The court, in recognizing that computer technology is rapidly developing in complexity, emphasized that it did not intend to formulate a fixed, general rule which later could lead to unpredictable results.
Amendment history
AUTHORITY: sections 144.270 and 144.705, RSMo 1994. Original rule filed Feb. 25, 1983, effective June 11, 1983. Amended: Filed Feb. 2, 1990, effective June 28, 1990. Rescinded: Filed Nov. 9, 2000, effective May 30, 2001. Ray S. James v. TRES Computer Systems, Inc., et al. 642 SW2d 347 (Mo. banc 1982). The issue in this case concerned whether the transfer of custom-made computer software by the use of tapes containing the data and programs constituted the sale of tangible personal property subjec
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In this chapter (40 sections)
- 12 CSR 10-3.552 · Protest Payments, Protest Overpayments, and Protest…
- 12 CSR 10-3.554 · Filing Protest Payment Returns
- 12 CSR 10-3.556 · Interest and Discounts are Additional
- 12 CSR 10-3.560 · Rulings
- 12 CSR 10-3.562 · No Waiver of Tax
- 12 CSR 10-3.564 · Jeopardized Collection
- 12 CSR 10-3.565 · Jeopardy Assessment
- 12 CSR 10-3.566 · Itinerant or Transitory Sellers
- 12 CSR 10-3.568 · Sampling
- 12 CSR 10-3.570 · Audit Facilities
- 12 CSR 10-3.572 · Out-of-State Companies
- 12 CSR 10-3.574 · Recordkeeping Requirements for Microfilm and Data…
- 12 CSR 10-3.576 · Records Retention
- 12 CSR 10-3.578 · Income Tax Returns May be Used
- 12 CSR 10-3.579 · Estoppel Rule
- 12 CSR 10-3.580 · Registered Mail
- 12 CSR 10-3.582 · Hearing Location
- 12 CSR 10-3.584 · Lien Filing
- 12 CSR 10-3.585 · Filing of Liens
- 12 CSR 10-3.586 · Partial Release of Lien
- 12 CSR 10-3.588 · Taxation of Computer Software Programs
- 12 CSR 10-3.590 · Advertising Businesses
- 12 CSR 10-3.614 · Theaters—Criteria for Exemption
- 12 CSR 10-3.620 · Review of Assessments by the Administrative Hearing…
- 12 CSR 10-3.622 · Special Event Liquor License—Temporary Sales Tax…
- 12 CSR 10-3.626 · Quarter-Monthly Period Reporting and Remitting Sales…
- 12 CSR 10-3.830 · Diplomatic Exemptions—Records to be Kept by Sellers…
- 12 CSR 10-3.832 · Diplomatic Exemptions—Acknowledgement and Procedure…
- 12 CSR 10-3.834 · Titling and Sales Tax Treatment of Boats
- 12 CSR 10-3.836 · Payment of Filing Fees for Lien Releases
- 12 CSR 10-3.838 · Payment of Filing Fees for Tax Liens
- 12 CSR 10-3.840 · Photographers
- 12 CSR 10-3.842 · Surety Companies—Remittance Requirements
- 12 CSR 10-3.844 · Letters of Credit
- 12 CSR 10-3.846 · Taxability of Sales Made at Fund-Raising Events…
- 12 CSR 10-3.848 · Concrete Mixing Trucks
- 12 CSR 10-3.850 · Veterinary Transactions
- 12 CSR 10-3.852 · Orthopedic and Prosthetic Devices, Insulin and…
- 12 CSR 10-3.854 · Applicability of Sales Tax to the Sale of Special Fuel
- 12 CSR 10-3.856 · Direct Pay Agreement