Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-5.095
Over-the-Road Trailers
(Rescinded February 28, 2006)
AUTHORITY: section 94.530, RSMo 1986.
C.S.T. regulation 560-3 was originally filed
Dec. 31, 1975, effective Jan. 10, 1976.
Amended: Filed Sept. 8, 1976, effective Dec.
11, 1976. Rescinded: Filed Aug. 26, 2005, effective Feb. 28, 2006.
Wiethop Truck Sales, Inc. v. James R.
Spradling, 538 SW2d 585 (Mo. 1976). Held that the provision of the City Sales Tax Act imposing a duty of collecting city sales tax on the seller of new or used cars does not modi-fy the statute requiring the Director of Rev-enue to collect Missouri sales tax and thus, the burden of collecting city sales tax on trail-ers does not shift from the Director of Rev-enue to the sellers of trailers.
Amendment history
AUTHORITY: section 94.530, RSMo 1986. C.S.T. regulation 560-3 was originally filed Dec. 31, 1975, effective Jan. 10, 1976. Amended: Filed Sept. 8, 1976, effective Dec. 11, 1976. Rescinded: Filed Aug. 26, 2005, effective Feb. 28, 2006. Wiethop Truck Sales, Inc. v. James R. Spradling, 538 SW2d 585 (Mo. 1976). Held that the provision of the City Sales Tax Act imposing a duty of collecting city sales tax on the seller of new or used cars does not modi- fy the statute requiring the Director of Rev- e
Source: view the official PDF
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