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

12 CSR 10-4.140

Exemption Certificates

Official textsos.mo.govlast amended

(Rescinded July 30, 2018)
AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 640-1 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Rescinded: Filed Jan. 18, 2018, effective July 30, 2018.
Op. Atty. Gen. No. 149, Murray (10-6-76). The director of revenue does not have the right or duty to grant a use tax exemption in the case in which an individual transfers motor vehicles to a corporation in which s/he owns 100% of the stock and the corporation assumes the outstanding liability on said motor vehicle.

Amendment history

AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 640-1 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Rescinded: Filed Jan. 18, 2018, effective July 30, 2018. Op. Atty. Gen. No. 149, Murray (10-6-76). The director of revenue does not have the right or duty to grant a use tax exemption in the case in which an individual transfers motor vehicles to a corporation in which s/he owns 100% of the stock and the corporation assumes the outstanding liability on said

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In this chapter (40 sections)
  1. 12 CSR 10-4.040 · Delivery Expenses to Purchaser
  2. 12 CSR 10-4.045 · Cancelled Sales
  3. 12 CSR 10-4.050 · Cost of Doing Business
  4. 12 CSR 10-4.055 · Regulations Under Section 144.020, RSMo
  5. 12 CSR 10-4.060 · Vendor Includes
  6. 12 CSR 10-4.070 · Use Tax License Necessary
  7. 12 CSR 10-4.075 · Sales to Contractors
  8. 12 CSR 10-4.080 · Sales to National Banks and Other Financial…
  9. 12 CSR 10-4.085 · Liability of Out-of-State Vendors
  10. 12 CSR 10-4.090 · Regulations Under Subdivisions (2) and (3) of…
  11. 12 CSR 10-4.095 · Motor Vehicle Purchased
  12. 12 CSR 10-4.100 · Tax Paid to Another State
  13. 12 CSR 10-4.105 · Resale
  14. 12 CSR 10-4.110 · Personal Effects
  15. 12 CSR 10-4.115 · Documentation Required
  16. 12 CSR 10-4.120 · Presumption
  17. 12 CSR 10-4.125 · Gross Sales Reporting Method
  18. 12 CSR 10-4.127 · Vendors Use Tax vs. Consumers Use Tax
  19. 12 CSR 10-4.130 · Separately Stating
  20. 12 CSR 10-4.135 · Vendor to File Collection Suit
  21. 12 CSR 10-4.140 · Exemption Certificates
  22. 12 CSR 10-4.145 · Audit, No Credit
  23. 12 CSR 10-4.150 · Limitation on Assessment
  24. 12 CSR 10-4.155 · Vendor’s Responsibility
  25. 12 CSR 10-4.160 · Effect of Saturday, Sunday or Holiday on Payment Due
  26. 12 CSR 10-4.165 · Bad Debts Credit
  27. 12 CSR 10-4.170 · Aggregate Amount Defined
  28. 12 CSR 10-4.175 · Amended Returns
  29. 12 CSR 10-4.180 · Filing Final Return
  30. 12 CSR 10-4.185 · Filing Returns When No Liability Exists
  31. 12 CSR 10-4.190 · Payment of Tax
  32. 12 CSR 10-4.200 · Filing of Returns and Payment of Tax
  33. 12 CSR 10-4.205 · Jeopardy Assessment
  34. 12 CSR 10-4.210 · Assignments and Bankruptcies
  35. 12 CSR 10-4.215 · Estimated Assessment
  36. 12 CSR 10-4.220 · Calendar Month Defined
  37. 12 CSR 10-4.225 · Fifteen Days Defined—Personal Service
  38. 12 CSR 10-4.230 · Protest Payment
  39. 12 CSR 10-4.235 · Acknowledgement of Informal Hearing
  40. 12 CSR 10-4.240 · Administrative and Judicial Review
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