Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-4.105
Resale
(Rescinded July 30, 2018)
AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 615-6 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Rescinded: Filed Jan. 18, 2018, effective July 30, 2018.
Wendy’s of Mid-America, Inc. v. Department of Revenue, Case
No. RS-79-0222 (A.H.C. 7/22/82). Machinery and equipment used in fast food restaurants are not entitled to section 144.030(4), RSMo exemption because fast food restaurants clearly do not constitute manufacturing plants. Section 144.615(6), RSMo exemption from use tax is applicable to foil, wax paper and bags used in fast food restaurants because they are held solely to be incorporated into products which are resold in the regular course of taxpayer’s business.
Paper bags transferred to customers by retail grocer were purchased by grocer for resale (see King v. National Super Markets, Inc., 653 SW2d 220 (Mo. banc 1983)). Wooden shipping pallets were not purchased for resale by shipper (see Floyd Charcoal Co.,
Inc. v. Director of Revenue, 599 SW2d 173 (Mo. banc 1980)); fact that soft drink bottles could be returned for deposit did not make jobbers liable for use tax on theory that they had purchased at retail (see Smith Beverage Co. of Columbia, Inc. v. Reiss, 568 SW2d 61 (Mo. En banc 1978)).
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, 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 615-6 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Rescinded: Filed Jan. 18, 2018, effective July 30, 2018. Wendy’s of Mid-America, Inc. v. Department of Revenue, Case No. RS-79-0222 (A.H.C. 7/22/82). Machinery and equipment used in fast food restaurants are not entitled to section 144.030(4), RSMo exemption because fast food restaurants clearly do not constitute manufacturing plants. Section 144.615(6), RS
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