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Missouri Code of State Regulations — Title 12 (Department of Revenue)

12 CSR 10-4.075

Sales to Contractors

Official textsos.mo.govlast amended

(Rescinded March 30, 2001)
AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 610-2 filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976.
Rescinded: Filed Sept. 27, 2000, effective March 20, 2001.

Amendment history

AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 610-2 filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Rescinded: Filed Sept. 27, 2000, effective March 20, 2001.

Source: view the official PDF

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In this chapter (40 sections)
  1. 12 CSR 10-4.005 · Purchaser Includes
  2. 12 CSR 10-4.010 · Purchaser’s Responsibilities
  3. 12 CSR 10-4.015 · Sale Consummation
  4. 12 CSR 10-4.020 · Delivery
  5. 12 CSR 10-4.025 · Guideline for When Title Passes
  6. 12 CSR 10-4.030 · Delivery Charges
  7. 12 CSR 10-4.035 · Consideration Other Than Money
  8. 12 CSR 10-4.040 · Delivery Expenses to Purchaser
  9. 12 CSR 10-4.045 · Cancelled Sales
  10. 12 CSR 10-4.050 · Cost of Doing Business
  11. 12 CSR 10-4.055 · Regulations Under Section 144.020, RSMo
  12. 12 CSR 10-4.060 · Vendor Includes
  13. 12 CSR 10-4.070 · Use Tax License Necessary
  14. 12 CSR 10-4.075 · Sales to Contractors
  15. 12 CSR 10-4.080 · Sales to National Banks and Other Financial…
  16. 12 CSR 10-4.085 · Liability of Out-of-State Vendors
  17. 12 CSR 10-4.090 · Regulations Under Subdivisions (2) and (3) of…
  18. 12 CSR 10-4.095 · Motor Vehicle Purchased
  19. 12 CSR 10-4.100 · Tax Paid to Another State
  20. 12 CSR 10-4.105 · Resale
  21. 12 CSR 10-4.110 · Personal Effects
  22. 12 CSR 10-4.115 · Documentation Required
  23. 12 CSR 10-4.120 · Presumption
  24. 12 CSR 10-4.125 · Gross Sales Reporting Method
  25. 12 CSR 10-4.127 · Vendors Use Tax vs. Consumers Use Tax
  26. 12 CSR 10-4.130 · Separately Stating
  27. 12 CSR 10-4.135 · Vendor to File Collection Suit
  28. 12 CSR 10-4.140 · Exemption Certificates
  29. 12 CSR 10-4.145 · Audit, No Credit
  30. 12 CSR 10-4.150 · Limitation on Assessment
  31. 12 CSR 10-4.155 · Vendor’s Responsibility
  32. 12 CSR 10-4.160 · Effect of Saturday, Sunday or Holiday on Payment Due
  33. 12 CSR 10-4.165 · Bad Debts Credit
  34. 12 CSR 10-4.170 · Aggregate Amount Defined
  35. 12 CSR 10-4.175 · Amended Returns
  36. 12 CSR 10-4.180 · Filing Final Return
  37. 12 CSR 10-4.185 · Filing Returns When No Liability Exists
  38. 12 CSR 10-4.190 · Payment of Tax
  39. 12 CSR 10-4.200 · Filing of Returns and Payment of Tax
  40. 12 CSR 10-4.205 · Jeopardy Assessment
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