Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-5.510
Sales Tax Rules Apply
Official textsos.mo.govlast amended
(Rescinded February 28, 2006)
AUTHORITY: section 94.615, RSMo 1986.
T.T. regulation 615-1 originally filed Oct. 28,
1975, effective Nov. 7, 1975. Refiled Dec. 31,
1975, effective Jan. 10, 1976. Rescinded:
Filed Aug. 26, 2005, effective Feb. 28, 2006.
Amendment history
AUTHORITY: section 94.615, RSMo 1986. T.T. regulation 615-1 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled Dec. 31, 1975, effective Jan. 10, 1976. Rescinded: Filed Aug. 26, 2005, effective Feb. 28, 2006.
Source: view the official PDF
In this chapter (40 sections)
- 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
- 12 CSR 10-5.595 · Mobile Homes
- 12 CSR 10-5.605 · Delinquent Tax