Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-4.010
Purchaser’s Responsibilities
(Rescinded July 30, 2018)
AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 605-2 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Amended: Filed Nov. 8, 1988, effective Jan. 27, 1989.
Rescinded: Filed Jan. 18, 2018, effective July 30, 2018.
Southwestern Bell Telephone Co. v. Morris, 345 SW2d 62 (1961).
A compensating use tax such as the one now under scrutiny has been aptly characterized as a levy on the privilege of using, within the taxing state, property purchased outside the state, if the property would have been subject to the sales tax had it been purchased at home. It seems to be universally considered that the use tax and sales tax laws are complimentary and supplementary to each other.
Pryor Executive Planes, Inc. v. Director of Revenue, Case No.
RS-82-0463, (A.H.C. 8/6/87). The Administrative Hearing Com-mission examined the case under 144.615(6), RSMo which limits the resale exemption to goods held by 1) retailers, 2) solely for resale, and 3) in the regular course of business. As a retailer whose regular business was the sale of aircraft, petitioner met two prongs of the test. Petitioner failed to meet the second requirement because petitioner chartered the aircraft, rented the aircraft to its shareholders and depreciated the aircraft for income tax purposes. The commission stated these uses were inconsistent with petitioner’s holding of aircraft solely for resale, and instead constituted use or consumption sufficient to subject the acquisition of the aircraft to use tax.
Amendment history
AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 605-2 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Amended: Filed Nov. 8, 1988, effective Jan. 27, 1989. Rescinded: Filed Jan. 18, 2018, effective July 30, 2018. Southwestern Bell Telephone Co. v. Morris, 345 SW2d 62 (1961). A compensating use tax such as the one now under scrutiny has been aptly characterized as a levy on the privilege of using, within the taxing state, property purchased outside the state
Source: view the official PDF
In this chapter (40 sections)
- 12 CSR 10-4.005 · Purchaser Includes
- 12 CSR 10-4.010 · Purchaser’s Responsibilities
- 12 CSR 10-4.015 · Sale Consummation
- 12 CSR 10-4.020 · Delivery
- 12 CSR 10-4.025 · Guideline for When Title Passes
- 12 CSR 10-4.030 · Delivery Charges
- 12 CSR 10-4.035 · Consideration Other Than Money
- 12 CSR 10-4.040 · Delivery Expenses to Purchaser
- 12 CSR 10-4.045 · Cancelled Sales
- 12 CSR 10-4.050 · Cost of Doing Business
- 12 CSR 10-4.055 · Regulations Under Section 144.020, RSMo
- 12 CSR 10-4.060 · Vendor Includes
- 12 CSR 10-4.070 · Use Tax License Necessary
- 12 CSR 10-4.075 · Sales to Contractors
- 12 CSR 10-4.080 · Sales to National Banks and Other Financial…
- 12 CSR 10-4.085 · Liability of Out-of-State Vendors
- 12 CSR 10-4.090 · Regulations Under Subdivisions (2) and (3) of…
- 12 CSR 10-4.095 · Motor Vehicle Purchased
- 12 CSR 10-4.100 · Tax Paid to Another State
- 12 CSR 10-4.105 · Resale
- 12 CSR 10-4.110 · Personal Effects
- 12 CSR 10-4.115 · Documentation Required
- 12 CSR 10-4.120 · Presumption
- 12 CSR 10-4.125 · Gross Sales Reporting Method
- 12 CSR 10-4.127 · Vendors Use Tax vs. Consumers Use Tax
- 12 CSR 10-4.130 · Separately Stating
- 12 CSR 10-4.135 · Vendor to File Collection Suit
- 12 CSR 10-4.140 · Exemption Certificates
- 12 CSR 10-4.145 · Audit, No Credit
- 12 CSR 10-4.150 · Limitation on Assessment
- 12 CSR 10-4.155 · Vendor’s Responsibility
- 12 CSR 10-4.160 · Effect of Saturday, Sunday or Holiday on Payment Due
- 12 CSR 10-4.165 · Bad Debts Credit
- 12 CSR 10-4.170 · Aggregate Amount Defined
- 12 CSR 10-4.175 · Amended Returns
- 12 CSR 10-4.180 · Filing Final Return
- 12 CSR 10-4.185 · Filing Returns When No Liability Exists
- 12 CSR 10-4.190 · Payment of Tax
- 12 CSR 10-4.200 · Filing of Returns and Payment of Tax
- 12 CSR 10-4.205 · Jeopardy Assessment