Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.886
Exemption For Construction Materials Sold to Exempt Entities
(Rescinded March 30, 2011)
AUTHORITY: sections 144.062 and 144.270, RSMo 1994. Emergency rule filed Oct. 16, 1991, effective Oct. 26, 1991, expired Feb. 22, 1992.
Original rule filed June 18, 1991, effective Jan. 13, 1992. Emergency amendment filed Aug. 18, 1994, effective Aug. 28, 1994, expired
Dec. 25, 1994. Emergency amendment filed Dec. 9, 1994, effective
Dec. 26, 1994, expired April 24, 1995. Amended: Filed Aug. 18, 1994, effective April 30, 1995. Rescinded: Filed Oct. 7, 2010, effective March 30, 2011.
Becker Electric Company, Inc. v. Director of Revenue, 749 SW2d 403 (Mo. banc 1988). A purchaser was determined to be the person who acquires title to, or ownership of, tangible personal property, or to whom is tendered services, in exchange for a valuable consideration. Becker was not the purchaser here because the materials were billed to the Housing Authority and the consideration was paid by the Housing Authority. If the materials are billed to the exempt organization and paid for from funds of the exempt organization, then the purchase is exempt if the materials are used in furtherance of the exempt purpose of the organization.
Amendment history
AUTHORITY: sections 144.062 and 144.270, RSMo 1994. Emergency rule filed Oct. 16, 1991, effective Oct. 26, 1991, expired Feb. 22, 1992. Original rule filed June 18, 1991, effective Jan. 13, 1992. Emergency amendment filed Aug. 18, 1994, effective Aug. 28, 1994, expired Dec. 25, 1994. Emergency amendment filed Dec. 9, 1994, effective Dec. 26, 1994, expired April 24, 1995. Amended: Filed Aug. 18, 1994, effective April 30, 1995. Rescinded: Filed Oct. 7, 2010, effective March 30, 2011. Becker Electr
Source: view the official PDF
In this chapter (40 sections)
- 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
- 12 CSR 30-3.050 · Procedure: Motions and Stipulations
- 12 CSR 30-3.060 · Exchange of Exhibits, Prefiled Direct Testimony and…
- 12 CSR 30-3.065 · Appraisal Evidence
- 12 CSR 30-3.070 · Prehearing Procedures
- 12 CSR 30-3.075 · Receipt of Evidence Indi- cating Value Greater than…