Partnertax.ai
Start free trial →

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

12 CSR 10-5.535

Seller Entitled

Official textsos.mo.govlast amended

(Rescinded March 30, 2006)
AUTHORITY: section 94.615, RSMo 1986.
T.T. regulation 615-3 originally filed as C.S.T. regulation 540-3 Dec. 31, 1975, effec-tive Jan. 10, 1976. Made applicable by statute and T.T. regulation 615-1 last filed
Dec. 31, 1975, effective Jan. 10, 1976.
Rescinded: Filed Sept. 12, 2005, effective March 30, 2006.
Farm and Home Savings Assn. v. Spradling, 538 SW2d 313 (Mo. 1976). Phrase “person required to remit the same” in statute provid-ing that from every remittance to director of revenue made on or before date when same becomes due, person required to remit same should be entitled to deduct and retain amount equal to two percent (2%) thereof, means seller, not buyer, because it is seller who is required by other provisions of sales tax law to remit taxes due director.
12 CSR 10-5

Amendment history

AUTHORITY: section 94.615, RSMo 1986. T.T. regulation 615-3 originally filed as C.S.T. regulation 540-3 Dec. 31, 1975, effec- tive Jan. 10, 1976. Made applicable by statute and T.T. regulation 615-1 last filed Dec. 31, 1975, effective Jan. 10, 1976. Rescinded: Filed Sept. 12, 2005, effective March 30, 2006. Farm and Home Savings Assn. v. Spradling, 538 SW2d 313 (Mo. 1976). Phrase “person required to remit the same” in statute provid- ing that from every remittance to director of revenue made on

Source: view the official PDF

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 12 CSR 10-5.015 · Effective Date
  2. 12 CSR 10-5.020 · Tax Imposed
  3. 12 CSR 10-5.025 · Location of Machine Determines
  4. 12 CSR 10-5.030 · State Sales Tax Rule Apply
  5. 12 CSR 10-5.035 · Deductions
  6. 12 CSR 10-5.040 · Seller Not Entitled
  7. 12 CSR 10-5.045 · Seller Entitled
  8. 12 CSR 10-5.050 · When City Tax Applies
  9. 12 CSR 10-5.055 · Determining Which Tax Applies
  10. 12 CSR 10-5.060 · City Tax Applies—Deliv- ery Outside Jurisdiction
  11. 12 CSR 10-5.065 · Items Taken from Inven- tory
  12. 12 CSR 10-5.070 · City Tax Applies—Deli- very from Outside the State
  13. 12 CSR 10-5.072 · Metered and Non- metered Natural Gas Sales
  14. 12 CSR 10-5.075 · Application of City Sales Tax to Rental or Leasing…
  15. 12 CSR 10-5.080 · Refund Procedures
  16. 12 CSR 10-5.085 · Motor Vehicles
  17. 12 CSR 10-5.090 · Mobile Homes
  18. 12 CSR 10-5.095 · Over-the-Road Trailers
  19. 12 CSR 10-5.100 · Delinquent Tax
  20. 12 CSR 10-5.105 · Erroneous Business Locations Transfers from…
  21. 12 CSR 10-5.500 · Other Entity Defined
  22. 12 CSR 10-5.505 · Date of Delivery Deter- mines Applicability
  23. 12 CSR 10-5.510 · Sales Tax Rules Apply
  24. 12 CSR 10-5.515 · Layaways
  25. 12 CSR 10-5.520 · Effective Date
  26. 12 CSR 10-5.525 · Tax Imposed
  27. 12 CSR 10-5.530 · Seller Not Entitled
  28. 12 CSR 10-5.535 · Seller Entitled
  29. 12 CSR 10-5.540 · Deductions
  30. 12 CSR 10-5.545 · When Transportation Tax Applies
  31. 12 CSR 10-5.550 · Place of Business
  32. 12 CSR 10-5.555 · Transportation Tax Applies—Delivery Outside…
  33. 12 CSR 10-5.560 · Transportation Tax Applies—Delivery from Outside the…
  34. 12 CSR 10-5.565 · Application of Transport- ation Sales Tax to Rental…
  35. 12 CSR 10-5.570 · Location of Machine Determines
  36. 12 CSR 10-5.575 · Items Taken from Inven- tory
  37. 12 CSR 10-5.585 · Motor Vehicles
  38. 12 CSR 10-5.590 · Over-the-Road Trailers
  39. 12 CSR 10-5.595 · Mobile Homes
  40. 12 CSR 10-5.605 · Delinquent Tax
Full table of contents →