Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-5.060
City Tax Applies—Deliv- ery Outside Jurisdiction
(Rescinded June 30, 2005)
12 CSR 10-5—DEPARTMENT OF REVENUE AUTHORITY: section 94.530, RSMo 1986.
C.S.T. Regulation 540-5 originally filed Oct.
28, 1975, effective Nov. 7, 1975. Rescinded:
Filed Dec. 15, 2004, effective June 30, 2005.
Fabick and Co. v. Schaffner, 492 SW2d 737 (1973). Jurisdictional arguments based upon lack of reciprocal benefit under city tax law are unavailing because the retailer is within the city imposing the tax and is the recipient of governmental services provided by the city.
The contention that only a rebuttable pre-sumption was intended by the phrase “shall be deemed to be consummated at the place of business of the retailer” was rejected. The obvious purpose of the premium was to fix the taxable situs of transactions which might have a nexus with more than one municipality. City sales tax of Jefferson City, like the state sales tax, is a gross receipts tax, not a transactions tax.
See also Mobil-Teria Catering Co., Inc. v.
Spradling, 576 SW2d 282 (Mo. en banc 1978). For purposes of public mass trans-portation tax and transportation sales, “place of business” of mobile food service business referred to place where trucks were parked, wares displayed, initial orders taken and filed, payments made and sales consummat-ed. Thus, the public mass transportation tax or transportation sales tax could not be imposed by municipal corporation on gross receipts from places of business outside the geographical limits of the city of municipali-ty.
Due to similarity with rule, see also section 94.540.5., RSMo.
Amendment history
AUTHORITY: section 94.530, RSMo 1986. C.S.T. Regulation 540-5 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Rescinded: Filed Dec. 15, 2004, effective June 30, 2005. Fabick and Co. v. Schaffner, 492 SW2d 737 (1973). Jurisdictional arguments based upon lack of reciprocal benefit under city tax law are unavailing because the retailer is within the city imposing the tax and is the recipient of governmental services provided by the city. The contention that only a rebuttable pre- sumption w
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In this chapter (40 sections)
- 12 CSR 10-5.005 · Date of Delivery Deter- mines Applicability
- 12 CSR 10-5.010 · Layaways
- 12 CSR 10-5.015 · Effective Date
- 12 CSR 10-5.020 · Tax Imposed
- 12 CSR 10-5.025 · Location of Machine Determines
- 12 CSR 10-5.030 · State Sales Tax Rule Apply
- 12 CSR 10-5.035 · Deductions
- 12 CSR 10-5.040 · Seller Not Entitled
- 12 CSR 10-5.045 · Seller Entitled
- 12 CSR 10-5.050 · When City Tax Applies
- 12 CSR 10-5.055 · Determining Which Tax Applies
- 12 CSR 10-5.060 · City Tax Applies—Deliv- ery Outside Jurisdiction
- 12 CSR 10-5.065 · Items Taken from Inven- tory
- 12 CSR 10-5.070 · City Tax Applies—Deli- very from Outside the State
- 12 CSR 10-5.072 · Metered and Non- metered Natural Gas Sales
- 12 CSR 10-5.075 · Application of City Sales Tax to Rental or Leasing…
- 12 CSR 10-5.080 · Refund Procedures
- 12 CSR 10-5.085 · Motor Vehicles
- 12 CSR 10-5.090 · Mobile Homes
- 12 CSR 10-5.095 · Over-the-Road Trailers
- 12 CSR 10-5.100 · Delinquent Tax
- 12 CSR 10-5.105 · Erroneous Business Locations Transfers from…
- 12 CSR 10-5.500 · Other Entity Defined
- 12 CSR 10-5.505 · Date of Delivery Deter- mines Applicability
- 12 CSR 10-5.510 · Sales Tax Rules Apply
- 12 CSR 10-5.515 · Layaways
- 12 CSR 10-5.520 · Effective Date
- 12 CSR 10-5.525 · Tax Imposed
- 12 CSR 10-5.530 · Seller Not Entitled
- 12 CSR 10-5.535 · Seller Entitled
- 12 CSR 10-5.540 · Deductions
- 12 CSR 10-5.545 · When Transportation Tax Applies
- 12 CSR 10-5.550 · Place of Business
- 12 CSR 10-5.555 · Transportation Tax Applies—Delivery Outside…
- 12 CSR 10-5.560 · Transportation Tax Applies—Delivery from Outside the…
- 12 CSR 10-5.565 · Application of Transport- ation Sales Tax to Rental…
- 12 CSR 10-5.570 · Location of Machine Determines
- 12 CSR 10-5.575 · Items Taken from Inven- tory
- 12 CSR 10-5.585 · Motor Vehicles
- 12 CSR 10-5.590 · Over-the-Road Trailers