Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-4.035
Consideration Other Than Money
(Rescinded July 30, 2018)
AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 605-7 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Rescinded: Filed Jan. 18, 2018, effective July 30, 2018.
Weather Guard, Inc. v. Director of Revenue, 746 SW2d 657 (Mo.
App. 1988). The court cited King. v. National Super Markets, Inc., 653 SW2d 220 (Mo. banc 1983), which held that when the cost of paper sacks was factored into the price for which goods were sold, that constituted a resale under section 144.615(6), RSMo. The court opined that because the customers paid sales tax on the increased cost of insulation, there was no loss of revenue, and to impose a use tax on the insulation blowing machines to the wholesaler of the insulation would amount to double taxation.
Amendment history
AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 605-7 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Rescinded: Filed Jan. 18, 2018, effective July 30, 2018. Weather Guard, Inc. v. Director of Revenue, 746 SW2d 657 (Mo. App. 1988). The court cited King. v. National Super Markets, Inc., 653 SW2d 220 (Mo. banc 1983), which held that when the cost of paper sacks was factored into the price for which goods were sold, that constituted a resale under section 144
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