Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.874
Questions and Answers on Taxation of Newspapers
(Rescinded July 30, 2018)
AUTHORITY: sections 144.010, 144.021 and 144.270, RSMo 1994.
Emergency rule filed Jan. 23, 1990, effective Feb. 2, 1990, expired June 1, 1990. Original rule filed Jan. 23, 1990, effective May 11,
1990. Rescinded: Filed Jan. 18, 2018, effective July 30, 2018.
Hearst Publication v. Director of Revenue (Mo. banc 1989). Sales of newspapers are not exempt as a service, but are taxable as a sale of tangible personal property. The exemption of newspapers from sales tax provided in 12 CSR 10-3.110, was found by the court to be beyond the scope of the statute and the authority of the director of revenue.
Amendment history
AUTHORITY: sections 144.010, 144.021 and 144.270, RSMo 1994. Emergency rule filed Jan. 23, 1990, effective Feb. 2, 1990, expired June 1, 1990. Original rule filed Jan. 23, 1990, effective May 11, 1990. Rescinded: Filed Jan. 18, 2018, effective July 30, 2018. Hearst Publication v. Director of Revenue (Mo. banc 1989). Sales of newspapers are not exempt as a service, but are taxable as a sale of tangible personal property. The exemption of newspapers from sales tax provided in 12 CSR 10-3.110, was
Source: view the official PDF
In this chapter (40 sections)
- 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
- 12 CSR 10-3.858 · Purchases by State Senators or Representatives
- 12 CSR 10-3.860 · Marketing Organizations Soliciting Sales Through…
- 12 CSR 10-3.862 · Sales Tax on Vending Machine Sales
- 12 CSR 10-3.866 · Bulldozers for Agricultural Use
- 12 CSR 10-3.868 · Not-for-Profit Civic, Social, Service or Fraternal…
- 12 CSR 10-3.870 · Information Required to be Filed by Not- for-Profit…
- 12 CSR 10-3.872 · Sales of Newspapers and Other Publications
- 12 CSR 10-3.874 · Questions and Answers on Taxation of Newspapers
- 12 CSR 10-3.876 · Taxation of Sod Businesses
- 12 CSR 10-3.878 · Certificate of Deposit
- 12 CSR 10-3.880 · Sales of Postage Stamps
- 12 CSR 10-3.884 · Basic Steelmaking Exemption—Sales Tax
- 12 CSR 10-3.886 · Exemption For Construction Materials Sold to Exempt…
- 12 CSR 10-3.888 · Sales “In Commerce” Between Missouri and Other States
- 12 CSR 10-3.890 · Area Betterment, Tourism or Marketing Program Fees To…
- 12 CSR 10-3.892 · Light Aircraft—Light Aircraft Kits
- 12 CSR 10-3.894 · Animal Bedding—Exemption
- 12 CSR 10-3.896 · Auctioneers, Brokers and Agents
- 12 CSR 10-3.898 · Non-Reusable and Reusable Items
- 12 CSR 30-3.001 · Two-Year Assessment Cycle
- 12 CSR 30-3.005 · Appeals of the Assess- ment of Real Property to the…
- 12 CSR 30-3.010 · Appeals From the Local Board of Equalization
- 12 CSR 30-3.015 · Orders of the Commis- sion Under the Two-Year…
- 12 CSR 30-3.020 · Intervention
- 12 CSR 30-3.025 · Collateral Estoppel
- 12 CSR 30-3.030 · Discovery
- 12 CSR 30-3.040 · Subpoenas and Discovery