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

12 CSR 10-4.085

Liability of Out-of-State Vendors

Official textsos.mo.govlast amended

(Rescinded July 30, 2018)
AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 615-2 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Amended: Filed Sept. 7, 1984, effective Jan. 12, 1985.
Amended: Filed May 16, 1989, effective Sept. 11, 1989. Rescinded:
Filed Jan. 18, 2018, effective July 30, 2018.
Primary Steel, Inc. v. Director of Revenue, Case No. RS-82-0059 (A.H.C. 9/7/83). The issue in this case was whether there was sufficient nexus between the state of Missouri and the taxpayer to justify imposing upon the taxpayer the duty of collecting vendor use tax for sales made to Missouri customers. The court looked to the decision in Miller Bros. Co. v. Maryland, 347 U.S.
340 (1954) which seemed to establish a standard of a continuous local solicitation versus no solicitation other than the incidental acts of general advertising. The commission found that there must be continuous, or at least regular local solicitation, and that the occasional trips made to the state of Missouri by taxpayer’s salesmen did not constitute regular solicitation. For that reason it was found that there was no nexus in the state of Missouri.

Amendment history

AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 615-2 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Amended: Filed Sept. 7, 1984, effective Jan. 12, 1985. Amended: Filed May 16, 1989, effective Sept. 11, 1989. Rescinded: Filed Jan. 18, 2018, effective July 30, 2018. Primary Steel, Inc. v. Director of Revenue, Case No. RS-82-0059 (A.H.C. 9/7/83). The issue in this case was whether there was sufficient nexus between the state of Missouri and the taxpayer to

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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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