reglab/statecodes huggingface dataset:
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 104 - Sales/Use Tax-Registration › Section 12 CSR 10-104.050 - Sales and Use Tax Return - Electronic Filing Requirement and Waiver

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule provides guidance for the
				  efficient and accurate filing of sales and use tax returns, resulting in
				  expedited sales and use tax distributions to local
				  jurisdictions.
(1) Filers
				with fewer than three (3) registered business locations from which sales are
				made or orders are fulfilled must file a return with the director indicating
				their tax liability, using either paper forms or electronic methods approved by
				the director.
(2) Filers with three
				(3) or more registered business locations from which sales are made or orders
				are fulfilled must file a return with the director indicating their tax
				liability, using the electronic methods approved by the director, unless they
				have received written confirmation from the director that the filer is exempt.
(A) The director may grant an exemption to
				the electronic filing requirement. Reasons for the exemption will be limited
				to-
1. The filer does not possess a
				computer;
2. The filer has internet
				connectivity issues;
3. The filer
				is closing the business; or
4. The
				filer requests an exemption from this requirement from the director for any
				reason that the director deems reasonable.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 107 - Sales/Use Tax-Exemption Certificates › Section 12 CSR 10-107.100 - Use of and Reliance on Exemption Certificates

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment adds definitions under
				  section (2) for Good Faith and Burden, removes (3)(C)(1), and updates RSMo
				  authority.
(1) In general, a
				seller that receives and accepts an exemption certificate in good faith is not
				required to collect and remit tax on a sale covered by the exemption
				certificate. If the exemption certificate accepted in good faith is not valid,
				the purchaser is liable for the tax.
(2) Definition of Terms.
(A) Exemption certificate-A certificate
				signed by the purchaser and provided to the seller that specifies the basis for
				the purchaser's claim of exemption. A copy of a letter of exemption issued by
				the department to an exempt entity and delivered to a seller is equivalent to
				an exemption certificate for purposes of this rule.
(B) Good faith - Honesty of intention and
				freedom from knowledge of circumstances which ought to put the holder upon
				inquiry.
(C) Burden of Proof -
				Burden of persuading the finder of fact that the existence of a fact is more
				probable than the nonexistence.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 108 - Sales/Use Tax-Taxable Services › Section 12 CSR 10-108.300 - Sales of Electricity, Water, and Gas as Defined in Section 144, RSMo

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The purpose of the amendment is to conform
				  the regulation to more recent case law.
PURPOSE: Section 144.020.1(3), RSMo, imposes a tax on
				  the basic rate paid for sales of electricity, water, and gas to domestic,
				  commercial, or industrial consumers. Section 144.030.2(23), RSMo, exempts from
				  tax sales for domestic use of these services, as well as wood, coal, and home
				  heating oil. Section
				  144.032,
				  RSMo, provides cities and counties the option to reimpose certain local sales
				  taxes on sales for domestic use. This rule explains the taxation of
				  electricity, water, and gas.
(1) In general, sales of electricity, water
				and gas to commercial or industrial consumers are subject to tax. Sales of
				these services to domestic consumers are exempt from state sales tax but may be
				subject to certain local sales taxes if reimposed by a city or county. Sales of
				electricity, water and gas for agricultural use are excluded from
				tax.
(2) Definition of Terms.
(A) Basic rate-the rate charged for utility
				services, including any advance or equalized payment, surcharge, minimum or
				flat rate. It does not include such things as refundable deposits, or
				separately stated charges for any franchise, occupation, sales, license,
				excise, privilege or similar tax or fee of any kind imposed upon the supplier
				of the utility service by any taxing body or authority whether by statute,
				ordinance or otherwise. The basic rate does include income taxes and other
				charges imposed on the seller even if the seller chooses to separately state
				such charges. The basic rate also includes any "payment in lieu of tax (PILOT)"
				imposed on municipal-owned utilities, even if separately stated.
(B) Domestic use-nonagricultural,
				nonindustrial, and noncommercial use. Sales made by regulated utilities
				pursuant to a "residential" rate classification are for domestic use. Sales
				through a single or master meter for residential nursing homes, apartments, or
				condominiums, including service for common areas and facilities and vacant
				units, but not including administrative and maintenance areas, are sales for
				domestic use.
(C)
				Utilities-electricity, water or gas services.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 108 - Sales/Use Tax-Taxable Services › Section 12 CSR 10-108.600 - Transportation Fares

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment corrects outdated references
				  and updates the authority references.
(1) In general, sales of tickets by every
				person operating a railroad, boat, and such buses and trucks as are authorized
				by the Missouri Highways and Transportation Commission and engaged in the
				intrastate transportation of persons for hire are subject to tax.
(2) Definition of Terms.
(A) Intrastate transportation-The
				transportation of a person from one location in Missouri to another location in
				Missouri.
(B) Commission-The
				Missouri Highways and Transportation Commission.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 108 - Sales/Use Tax-Taxable Services › Section 12 CSR 10-108.700 - Lease or Rental of Tangible Personal Property

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule explains the application of tax to
				  leases or rentals of tangible personal property (other than motor vehicles,
				  trailers, boats or outboard motors) under section 144.020.1(8),
				  RSMo.
(1) In general,
				payments for the lease of tangible personal property are subject to tax unless
				the lessor paid tax on the purchase of the property. Payments for the lease of
				tangible personal property are exempt from tax if the sale of the tangible
				personal property would be exempt.
(2) Definition of Terms.
(A) Lease-any transfer of the right to
				possess or use tangible personal property for a term in exchange for
				consideration. This includes a rental. However, if tangible personal property
				is used to provide a service to a customer and the use of the property is a
				necessary or mandatory part of the service transaction, then any temporary
				transfer of the property to the customer as part of the service transaction is
				not a lease or rental of the property.
(B) Lessor-a person who transfers the right
				to possess or use tangible personal property under a lease.
(C) Lessee-a person who receives the right to
				possess or use tangible personal property under a lease.
(D) Sublease-a lease of tangible personal
				property by a person who acquired the right to possess or use the property
				through a lease.
(E) Sublessor-a
				person who acquires the right to possess or use tangible personal property
				under a lease and subsequently transfers the right to possess or use the
				tangible personal property to another person under a sublease.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 109 - Sales/Use Tax-Sale of Property vs. Sale of Service › Section 12 CSR 10-109.050 - Taxation of Software

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: Section 144.020.1(1), RSMo, taxes the retail
				  sale of "tangible personal property." This rule explains when the sale of
				  software is treated as a taxable sale of tangible personal property and when
				  the sale is treated as a nontaxable sale of a service.
(1) In general, the sale of canned software
				is taxable as the sale of tangible personal property. The sale of customized
				software, where the true object or essence of the transaction is the provision
				of technical professional service, is treated as the sale of a nontaxable
				service.
(2) Definition of Terms.
(A) Canned software-software purchased "off
				the shelf" or of general application developed for sale to and use by many
				different customers with little or no modification This may include software
				developed for in-house use and subsequently held or offered for sale or
				license. Software may be canned even if it requires some modification,
				adaptation, or testing to meet the customer's particular needs.
(B) Customized software-software developed to
				the special order of a customer. The true object sought by a purchaser of
				customized software is the service of the seller and not the property produced
				by the service of the seller. Note that minor changes to canned software will
				not be sufficient to qualify as custom software. Further, software that is
				unique to a special industry will not be sufficient to qualify as custom
				software. Additionally, software that is sold in modules will not qualify as
				custom software.
(C) Software as a
				service-A model for enabling ubiquitous, convenient, and on-demand network
				access to a shared pool of configurable computing resources (e.g., networks,
				servers, storage, applications, and services) that can be rapidly provisioned
				and released with minimal management effort or service provider interaction.
				The term includes platform as a service model, infrastructure as a service
				model, and similar service models. It does not include any service model that
				gives the purchaser the right to use specifically identified tangible personal
				property.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 110 - Sales/Use Tax-Exemptions › Section 12 CSR 10-110.013 - Drugs and Medical Equipment

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: Section 144.030.2(18), RSMo, provides an
				  exemption for prescription drugs, orthopedic and prosthetic devices, numerous
				  dental items, hearing aids, hearing aid supplies and certain sales of
				  over-the-counter drugs. This rule explains the sales tax law as it applies to
				  these exemptions.
(1) In
				general, sales of prescription drugs, orthopedic and prosthetic devices and
				certain qualifying health-related equipment, and certain sales of
				over-the-counter drugs, are exempt from Missouri sales tax.
(2) Definition of Terms.
(A) Orthopedic device-a rigid or semirigid
				leg, arm, back or neck brace and casting materials which are directly used for
				the purpose of supporting a weak or deformed body member or restricting or
				eliminating motion in a diseased or injured part of the body.
(B) Over-the-counter drug-a drug product
				which may be purchased without a physician's prescription.
(C) Prescription drug-a drug dispensed by a
				licensed pharmacist only upon a lawful prescription from a licensed
				practitioner.
(D) Prosthetic
				device-a device that replaces all or part of the function of a permanently
				inoperative or malfunctioning internal body organ and is medically
				required.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 110 - Sales/Use Tax-Exemptions › Section 12 CSR 10-110.016 - Refunds and Credits

Current through Register Vol. 49, No. 14, July 15, 2024
(Moved to
				  12 CSR
				  10-102.016 )
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 110 - Sales/Use Tax-Exemptions › Section 12 CSR 10-110.200 - Ingredient or Component Part Exemption, as Defined in Section 144.030, RSMo

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: Section 144.030.2(2), RSMo exempts from
				  taxation certain materials, goods, machinery and parts. This rule explains the
				  requirements for this exemption.
(1) In general, purchases of ingredients or
				component parts are exempt from tax if they blend with the final product and
				are intended to and do become a part of the finished product. In addition,
				materials that are consumed in the manufacturing, processing, compounding,
				mining, producing or fabricating of products intended to be sold ultimately for
				final use or consumption are exempt from tax.
(2) Definition of Terms.
(A) Component part-a constituent element of a
				manufactured or fabricated product.
(B) Ingredient-an element in a mixture or
				compound.
(C) Interacting-means
				that the materials and component parts or ingredients act upon each other in
				manufacturing a steel product.
(D)
				Reacting-means that the materials cause a chemical change in the component
				parts or ingredients in manufacturing a steel product.
(E) Steel product-the product made entirely
				of steel resulting from:
1. Smelting and
				refining molten pig iron, scrap steel or other metals; or
2. Rolling, drawing, casting or alloying
				steel.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 110 - Sales/Use Tax-Exemptions › Section 12 CSR 10-110.201 - Materials and Other Goods Used or Consumed in Manufacturing, as Defined in Section 144.054, RSMo

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: Section 144.054.2, RSMo, exempts from state
				  tax and local use tax, but not local sales tax certain materials, goods,
				  machinery and parts. This rule explains the requirements for this
				  exemption.
(1) In general,
				purchases of electricity, gas (natural, artificial, or propane), water, coal,
				and energy sources, chemicals, machinery, equipment and materials that are used
				or consumed in the manufacturing, processing, compounding, mining or producing
				a product are exempt from state tax and local use tax, but not local sales tax.
				Local sales tax applies to these transactions.
(2) Basic Application of Exemption.
(A) Electricity, gas (natural, artificial, or
				propane), water, coal, and energy sources, chemicals, machinery, equipment and
				materials that are used or consumed in manufacturing, processing, compounding,
				mining or producing a product are exempt from state tax and local use tax, but
				not local sales tax. It is not necessary for the item purchased to be used
				directly in manufacturing, processing, compounding, mining or producing a
				product in order to qualify for the exemption.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 110 - Sales/Use Tax-Exemptions › Section 12 CSR 10-110.210 - Television and Radio

Current through Register Vol. 49, No. 14, July 15, 2024
Broadcasters
PURPOSE: This rule explains the television and radio
				  broadcasters sales tax exemption.
(1) In general, radio and television
				broadcasters are exempt from sales and use tax, both state and local, on
				purchases of utilities, machinery, and equipment used or consumed directly in
				the broadcasting of their programs.
(2) Definition of Terms.
(A) Broadcaster-An entity who transmits (a
				radio or television signal) over the airwaves for public or general use. A
				cable or satellite provider is not a broadcaster.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 110 - Sales/Use Tax-Exemptions › Section 12 CSR 10-110.300 - Common Carriers

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: Sections 144.030.2(3), (10), (11),
(20)
and (30), RSMo, exempt from taxation certain materials, parts and
				  equipment used by common carriers. This rule explains what qualifies for the
				  exemptions.
(1) In general,
				  materials, replacement parts, and equipment purchased for use directly upon,
				  and for the repair and maintenance or manufacture of, motor vehicles,
				  watercraft, railroad rolling stock or aircraft engaged as common carriers of
				  persons or property are not subject to tax. Pumping machinery and equipment
				  used to propel products delivered by pipelines engaged as common carriers are
				  not subject to tax. Railroad rolling stock used in transporting persons or
				  property in interstate commerce is not subject to tax. Motor vehicles licensed
				  for a gross weight of twenty-four thousand (24,000) pounds or trailers used by
				  common carriers in the transportation of persons or property are not subject to
				  tax.
(2) Definition of Terms.
(A) Common carrier-any person that holds
				  itself out to the public as engaging in the transportation of passengers or
				  property for hire. A common carrier is required by law to transport passengers
				  or property for others without refusal if the fare or charge is paid. To
				  qualify as a common carrier, a carrier must be registered as a common carrier
				  with all agencies that require such registration, such as the United States
				  Department of Transportation.
(B)
				  Contract carrier-any person under individual contracts or agreements that
				  engages in transportation of passengers or property for hire or compensation. A
				  contract carrier is a carrier that meets the special needs of certain customers
				  to transport its passengers or property.
(C) Directly upon-used in a direct manner
				  without anything intervening and with a certain degree of physical
				  immediacy.
(D) Motor vehicle-any
				  vehicle, truck, truck-tractor, motor bus, or any self-propelled vehicle and
				  trailers or semi-trailers used upon the highways of the state in transportation
				  of property or passengers.
(E)
				  Private carrier-any person engaged in the transportation of passengers or its
				  property, but not as a common carrier or a contract carrier.
(F) Watercraft-any boat or craft, including a
				  vessel, used or capable of being used as a means of transport on
				  waters.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 110 - Sales/Use Tax-Exemptions › Section 12 CSR 10-110.601 - Electrical, Other Energy and Water as Defined in Section 144054, RSMo

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: Section 144.054.2, RSMo, exempts from state
				  tax and local use tax, but not local sales tax, electricity, gas (natural,
				  artificial, or propane), water, coal, and energy sources used or consumed in
				  manufacturing, processing, compounding, mining or producing any product or used
				  in research and development related to manufacturing, processing, compounding,
				  mining or producing any product or in the processing of recovered materials.
				  This rule explains when this exemption applies and how a taxpayer may claim the
				  exemption at the time of purchase.
(1) In general, purchases of electricity, gas
				(natural, artificial, or propane), water, coal, and energy sources used or
				consumed in manufacturing, processing, compounding, mining or producing any
				product, or used or consumed in the processing of recovered materials, or used
				in research and development related to manufacturing, processing, compounding,
				mining or producing any product are exempt from state tax and local use tax,
				but not local sales tax.
(2)
				Definition of Terms.
(A)
				Compounding-Producing a product by combining two (2) or more ingredients or
				parts.
(B) Energy source-Those
				resources, such as petroleum, coal, gas, wind, steam, nuclear fuel and
				sunlight, from which energy is produced.
(C) Fabrication-See
				12 CSR
				10-111.010.
(D) Manufacturing-See 12 CSR
				10111.010.
(E) Material recovery
				processing plant- See
				12 CSR
				10-111.060.
(F) Mining-See
				12 CSR
				10-111.010.
(G) Producing-See
				12 CSR 10-111.010.
(H) Recovered materials-See 12 CSR
				10111.060.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 110 - Sales/Use Tax-Exemptions › Section 12 CSR 10-110.621 - Application of Sales

Current through Register Vol. 49, No. 14, July 15, 2024
Tax Exemption as Defined in Section
				  144.054,
				  RSMo
PURPOSE: Section 144.054.2, RSMo, exempts from state
				  sales and use tax and local use tax, but not local sales tax, electricity, gas
				  (natural, artificial, or propane), water, coal, and energy sources used or
				  consumed in manufacturing, processing, compounding, mining or producing any
				  product or used in research and development related to manufacturing,
				  processing, compounding, mining or producing any product or in the processing
				  of recovered materials. This rule explains when this exemption
				  applies.
(1) In general,
				electricity, gas (natural, artificial, or propane), water, coal, and energy
				sources, chemicals, machinery, equipment, and materials used or consumed in
				manufacturing, processing, compounding, mining or producing any product, or
				used or consumed in the processing of recovered materials, or used in research
				and development related to manufacturing, processing, compounding, mining or
				producing any product is exempt from state sales and use tax and local use tax,
				but not local sales tax.
(2)
				Definition of Terms.
(A) Compounding-See 12
				CSR 10110.601.
(B) Energy
				source-See 12 CSR 10110.601.
(C)
				Fabrication-See
				12 CSR
				10-111.010.
(D) Manufacturing-See 12 CSR
				10111.010.
(E) Material recovery
				processing plant- See
				12 CSR
				10-111.060.
(F) Mining-See
				12 CSR
				10-111.010.
(G) Producing-See
				12 CSR 10-111.010.
(H) Recovered materials-See 12 CSR
				10111.060.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 110 - Sales/Use Tax-Exemptions › Section 12 CSR 10-110.858 - Purchases by State Senators or Representatives

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The purpose of the amendment is to move the
				  regulation to the proper chapter.
(1) In general, purchases of tangible
				personal property made by or on behalf of a Missouri state senator or
				representative are exempt from all taxes imposed by Chapters 66, 67, 92, 94,
				and 144, RSMo and Article IV, sections 43A and 47A of the Missouri Constitution
				providing these purchases are made from funds in the senator's or
				representative's state expense account.
(2) Basic Application of Rule. Exempt items
				include:
(A) Purchases of meals, lodging, and
				other travel expenses itemized on the state senator's or state representative's
				monthly expenses account (form C-12); and
(B) Purchases or rental of office furniture,
				supplies, and equipment which are itemized to the house or senate accounting
				office for reimbursement.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 110 - Sales/Use Tax-Exemptions › Section 12 CSR 10-110.900 - Farm Machinery and Equipment Related Exemptions

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: Sections 144.030.2(22),
				  144.045.1,
				  144.047, and 144.063, RSMo,exempt certain farm machinery, equipment, repair
				  parts, supplies, lubricants, and fuels from taxation. This rule explains which
				  items qualify for these exemptions.
(1) In general, the purchase of farm
				machinery, equipment, and repair and replacement parts and supplies and
				lubricants used exclusively, solely, and directly for producing crops, raising
				and feeding livestock, fish, or poultry, or producing milk for ultimate sale at
				retail, and motor fuel used for agricultural purposes is exempt from
				tax.
(2) Definition of Terms.
(A) Equipment-Devices that have a degree of
				permanence to the business, contribute to multiple processing cycles over time,
				and generally constitute fixed assets, other than land and buildings, that are
				capitalized and depreciated for purposes of business and accounting
				practices.
(B) Farm machinery,
				equipment, and parts-Machinery, equipment, and parts used directly and
				exclusively in the agricultural production process.
(C) Machinery-Combinations of parts that work
				together as a functioning unit, even if they are subordinate elements of more
				complex machinery. Machinery may be simple or complex, but does not include the
				replacement of an individual part, even if that part becomes an element of a
				functioning machine.
(D) Motor
				fuel-Gasoline, diesel fuel, kerosene, and blended fuel, as defined in section
				142.800,
				RSMo.
(E) Repair and replacement
				parts-Articles of tangible personal property that are components of machinery
				and equipment, which can be separated from the machinery or equipment and
				replaced. Like machinery and equipment, parts must have a degree of permanence
				and durability. Included in the repair and replacement part category are
				batteries, tires, fan belts, mufflers, spark plugs, oil filters, plow points,
				standard type motors, and cutting parts. Substances such as coolants that are
				added to machinery and equipment for operation are not parts. Substances such
				as paints or adhesives that adhere to the surface of machinery and equipment,
				but are not distinct articles of tangible personal property, are not
				parts.
(F) For the purposes of this
				rule, supplies shall mean-Tangible personal property consumed in producing
				crops or milk, or raising and feeding livestock, fish, poultry, pheasants,
				chukar, or quail for ultimate sale at retail.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 110 - Sales/Use Tax-Exemptions › Section 12 CSR 10-110.910 - Livestock

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: Sections 144.030.2(1),
				  144.030.2(7),
				  144.030.2(22), 144.030.2(29)and 144.030.2(32), RSMo, exempt from taxation
				  certain livestock, feed and feed additives, medicines and vaccines, and
				  pesticides and herbicides. This rule explains the requirements that must be met
				  to qualify for these exemptions.
(1) In general, the sale of livestock,
				animals or poultry used for breeding or feeding purposes, feed for livestock or
				poultry, feed additives, medications or vaccines administered to livestock or
				poultry in the production of food or fiber, and sales of pesticides and
				herbicides used in the production of aquaculture, livestock or poultry are
				exempt from tax.
(2) Definition of
				Term.
(A) Aquaculture-The controlled
				propagation, growth and harvest of aquatic organisms as defined in section
				277.024,
				RSMo.
(B) Commercial breeder-A
				person, other than a hobby or show breeder, engaged in the business of breeding
				animals for sale or exchange in return for consideration and who harbors more
				than three (3) intact females for the primary purpose of breeding animals for
				sale.
(C) Feed-Food essential for
				growth, fattening or nourishment of livestock or poultry.
(D) Feed additives-Tangible personal
				property, including medicine or medical additives added to feed.
(E) Livestock-Cattle, calves, sheep, swine,
				ratite birds, including but not limited to, ostrich and emu, aquatic products
				as defined in section
				277.024,
				RSMo, elk documented as obtained from a legal source and not from the wild,
				goats, horses, other equine, or rabbits raised in confinement for human
				consumption.
(F) Poultry-Any
				domesticated bird, such as adult or baby chickens, turkeys, ducks, guinea fowl
				or geese.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 110 - Sales/Use Tax-Exemptions › Section 12 CSR 10-110.920 - Sales of Grains, Seed,Pesticides, Herbicides and Fertilizers

Current through Register Vol. 49, No. 14, July 15, 2024
Pesticides, Herbicides and Fertilizers
PURPOSE: Sections 144.030.2(1), (22), and (32), RSMo,
				  exempt the sales of certain grains, seed, pesticides, limestone, fertilizer and
				  herbicides. This rule explains the requirements that must be met in order to
				  qualify for these exemptions. Section 144.020.1(3), RSMo, taxes certain utility
				  services. This rule explains the application of this taxing provision for sales
				  to agricultural consumers.
(1) In general, the sale of grains to be
				converted into foodstuffs or seed, and limestone, fertilizer, and herbicides
				used in connection with the growth or production of crops, livestock or poultry
				is exempt from tax.
(2) Definition
				of Terms.
(A) Herbicides-Chemical substances
				used to destroy or inhibit the growth of plants, especially weeds.
(B) Livestock-See
				12 CSR
				10-110.900.
(C) Pesticides-Chemicals used to kill pests,
				especially insects. Pesticides include adjuvants such as crop oils,
				surfactants, wetting agents and other pesticide carriers used to improve or
				enhance the effect of a pesticide and the foam used to mark the application of
				pesticides and herbicides for the production of crops, livestock or
				poultry.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 110 - Sales/Use Tax-Exemptions › Section 12 CSR 10-110.950 - Letters of Exemption Issued by the Department of Revenue

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: Chapter 144, RSMo provides that certain
				  organizations are exempt. This rule sets out the steps necessary to obtain a
				  letter of exemption from the department.
(1) In general, the department issues letters
				of exemption to qualifying exempt entities. Documentation verifying the exempt
				status of the organization must be filed with the department to obtain a letter
				of exemption.
(2) Application of
				the Rule.
(A) The seller is responsible for
				collecting tax unless the exempt entity provides proof that it is exempt. One
				form of proof of exemption is a letter of exemption issued by the
				department.
(B) An organization
				seeking a letter of exemption certificate must complete a Missouri Sales/Use
				Tax-Exemption Application-Form 1746. If the documentation establishes that the
				entity qualifies as an exempt entity, the department issues a letter of
				exemption. Once a letter of exemption is issued by the department, it will
				continue in effect unless there are changes in the structure or operation of
				the organization causing the exemption to be invalid.
(C) The department may require the following
				supporting documentation to verify the claim:
1. A copy of the Articles of Incorporation,
				Bylaws or both;
2. A copy of the
				Section 501 tax exemption letter or ruling issued by the United States
				Department of Treasury, Internal Revenue Service;
3. A copy of the tax exemption ruling issued
				by the assessing officers in each county in which the applicant's property is
				or will be located for property tax purposes;
4. Financial statements of the organization
				for the previous three (3) years, indicating sources and amount of revenue, and
				a breakdown of the disbursements, or if just beginning the organization, an
				estimated budget for one (1) year;
5. A copy of the not-for-profit certificate,
				registration or charter issued by the Missouri secretary of state's office, if
				registered or incorporated within Missouri; and
6. Any other documents, statements and
				information as may reasonably be requested by the Department of
				Revenue.
(D) If any of
				the documents requested above are not submitted with the application, a letter
				of explanation must accompany the application. Federal agencies and
				instrumentalities, Missouri state agencies and Missouri political subdivisions
				are not required to send supporting documentation. Out-of-state political
				subdivisions do not qualify.
(E)
				Foreign diplomatic and consular personnel exempt from Missouri sales by treaty
				need not obtain a letter of exemption. The United States Department of State
				will issue an exemption card for use.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 110 - Sales/Use Tax-Exemptions › Section 12 CSR 10-110.955 - Sales and Purchases- Exempt Organizations

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: Sections 144.030.1,
				  144.030.2(6),
				  144.030.2(17), 144.030.2(19), 144.030.2(20), 144.030.2(21), 144.030.2(22),
				  144.030.2(27), 144.030.2(36) and 144.062, RSMo exempt certain types of
				  organizations from tax on certain transactions. This rule clarifies which
				  transactions are exempt for each type of organization.
(1) In general, some organizations are exempt
				from tax on all or certain sales and purchases, while other organizations are
				only exempt on all or certain purchases. An exemption from federal income tax
				does not necessarily exempt an organization from state sales or use
				tax.
(2) Definition of Terms.
(A) Exempt organization-one (1) of the
				following types of organizations:
1. United
				States government or agency;
2.
				Political subdivisions of the state of Missouri;
3. Missouri Department of
				Transportation;
4. Rural water
				districts;
5. Religious
				organizations and institutions;
6.
				Charitable organizations and institutions;
7. Public elementary and secondary
				schools;
8. Not-for-profit civic,
				social, service or fraternal organizations;
9. Eleemosynary, penal institutions and
				industries of the state of Missouri;
10. Public and private not-for-profit
				post-secondary educational institutions;
11. State of Missouri relief
				agencies;
12. Benevolent,
				scientific and educational agricultural associations;
13. Nonprofit summer theater
				organizations;
14. Missouri state
				fair and county agricultural and mechanical societies;
15. Private not-for-profit elementary and
				secondary schools;
16. Interstate
				compact agencies.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 110 - Sales/Use Tax-Exemptions › Section 12 CSR 10-110.990 - Tax-Sales of Food

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: Section
				  144.014,
				  RSMo provides for a reduced tax rate for certain sales of food. This rule
				  explains when the reduced rate applies.
(1) In general, qualified sales of food by a
				qualified business are taxed at a reduced state rate of 1.225% plus any
				applicable local tax. All other sales of food are taxed at the full state rate
				of 4.225% plus any applicable local tax.
(2) Basic Application of Rule.
(A) Sales of food subject to the reduced rate
				include food that qualifies under the Federal Food Stamp Program. This includes
				food or food products for home consumption and seeds and plants for use in
				gardens to produce foods for personal consumption. Alcoholic beverages, tobacco
				and hot food items ready for immediate consumption do not qualify for the
				reduced rate. Food items refrigerated or at room temperature qualify for the
				reduced rate, even if the purchaser elects to heat the item on the business'
				premises. Bakery items, even if still warm from baking, are qualified
				foods.
(B) A business whose gross
				receipts from sales of food and drink prepared by the business for immediate
				consumption, either on or off premises, are 80% or less of its total gross
				receipts must remit tax on its qualifying food sales at a reduced state tax
				rate of 1.225% plus any applicable local tax.
(C) Sales of qualifying food through vending
				machines are subject to the reduced tax rate.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 111 - Sales/Use Tax-Machinery and Equipment Exemptions › Section 12 CSR 10-111.011 - Machinery, Equipment, Materials, and Chemicals Used or Consumed in Manufacturing, as Defined in Section 144.054, RSMo

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: Section 144.054.2, RSMo, exempts machinery,
				  equipment, materials, and chemicals used or consumed in manufacturing,
				  processing, compounding, mining or producing any product, or used in research
				  and development related to manufacturing, processing, compounding, mining or
				  producing any product from state tax and local use tax, but not local sales
				  tax. This rule explains what elements must be met in order to qualify for these
				  exemptions.
(1) In general,
				the purchase of machinery, equipment and materials used or consumed in
				manufacturing, processing, compounding, mining or producing any product or used
				in research and development related to manufacturing, processing, compounding,
				mining or producing any product is exempt from state tax and local use tax, but
				not local sales tax.
(2) Definition
				of Terms.
(A) Equipment-See
				12 CSR
				10-111.010.
(B) Fabrication-See
				12 CSR
				10-111.010.
(C) Machinery-See
				12 CSR
				10-111.010.
(D) Manufacturing-See 12 CSR
				10111.010.
(E) Mining-See
				12 CSR
				10-111.010.
(F) Producing-See
				12 CSR
				10-111.010.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 111 - Sales/Use Tax-Machinery and Equipment Exemptions › Section 12 CSR 10-111.060 - Material Recovery Processing Plant Exemption, as Defined in Section 144030, RSMo

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule is being amended to address the
				  changes made to section 144.030.2(4), RSMo, by the General
				  Assembly.
(1) In general, the
				purchase of machinery and equipment, and the materials and supplies required
				solely for the operation, installation, or construction of such machinery and
				equipment is exempt from tax if used to establish new, or to replace or expand
				existing, material recovery processing plants in this state. Motor vehicles
				used on highways, as defined in section
				301.010, RSMo, and
				materials and supplies used or consumed in the construction of a building or
				structure do not qualify for this exemption.
(2) Definition of Terms.
(A) Material recovery processing plant-A
				facility that has as its primary purpose the recovery of materials into a
				useable product or a different form that is used in producing a new product. A
				facility that uses a product made from recovered materials to manufacture
				another product is not a material recovery processing plant.
(B) New product-An item made from recovered
				materials that has a distinct identity, use, and market value separate from the
				recovered materials.
(C) Recovered
				materials- Items that have been diverted or removed from the solid waste stream
				for sale, use, reuse, or recycling, whether or not the items require subsequent
				separation and processing.
(D)
				Solid waste-Garbage, refuse, and other discarded materials including, but not
				limited to, solid and semisolid waste materials resulting from industrial,
				commercial, agricultural, governmental, and domestic activities, but does not
				include hazardous waste, recovered materials, overburden, rock, tailings,
				matte, slag, or other waste material resulting from mining, milling, or
				smelting.
(E) Useable product-An
				item converted from recovered materials that has a market value.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 111 - Sales/Use Tax-Machinery and Equipment Exemptions › Section 12 CSR 10-111.061 - Exempt Items Used or Consumed in Material Recovery Processing as Defined in Section 144.054, RSMo

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: Section 144.054.2, RSMo, exempts machinery,
				  equipment, materials, coal, energy sources and chemicals used or consumed in
				  the processing of recovered materials from state tax and local use tax, but not
				  local sales tax. This rule explains the elements that must be met in order to
				  qualify for the exemption.
(1) In general, the purchase of machinery,
				equipment, materials and chemicals used or consumed in the processing of
				recovered materials are exempt from state tax and local use tax, but not local
				sales tax.
(2) Basic Application of
				Exemption.
(A) Purchases of machinery,
				equipment and materials used or consumed in the processing of recovered
				materials are exempt from state tax and local use tax, but not local sales tax.
				Coal, energy sources and chemicals used or consumed in the processing of
				recovered materials are also exempt from state tax and local use tax, but not
				local sales tax.
(B) Electrical
				energy or gas (natural, artificial or propane), water, or other energy sources
				consumed in processing recovered materials is exempt from state and local tax
				(144.030.2(31), RSMo).
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 111 - Sales/Use Tax-Machinery and Equipment Exemptions › Section 12 CSR 10-111.101 - Items Used or Consumed by Commercial Printers, as Defined

Current through Register Vol. 49, No. 14, July 15, 2024
in Section
				  144.054,
				  RSMo
PURPOSE: Section 144.054.2, RSMo exempts from state
				  tax, but not local tax, machinery, equipment, materials and chemicals used or
				  consumed in manufacturing, processing, compounding, mining or producing any
				  product or used in research and development related to manufacturing. This rule
				  explains the taxation rules for commercial printers and what elements must be
				  met to qualify for these exemptions.
(1) In general, purchases of machinery,
				equipment, materials and chemicals used or consumed by a printer in the
				production process are exempt from state tax and local use tax, but not local
				sales tax.
(2) Definition of Terms.
				See definition of terms in
				12 CSR 10-111.010
				Machinery and
Equipment Exemptions.
(3) Basic Application of Tax.
(A) Purchases of material and supplies used
				in the printing process that do not blend with the ink are exempt from state
				tax and local use tax, but not local sales tax, including anti-static products
				used to reduce static on the printed product, chemicals used to clean the
				presses and color wax used for layout purposes.
(B) Chemicals to develop the film and plates
				are exempt from state tax and local use tax, but not local sales tax. Chemicals
				exempt from state, but not local tax include chemicals used on plates to
				desensitize the plates and to prevent them from oxidizing, developers,
				replenishers, finishers, fixers, store gum and plating solution.
(C) Perforation devices consumed in a single
				production cycle are exempt from state tax, but not local tax as machinery and
				equipment used or consumed in the printing process. Proof paper and
				phototypesetting paper are also exempt from state tax, but not local tax as
				machinery and equipment used or consumed in the printing process. Mineral
				spirits used as a solvent to clean brushes, overspray and equipment are exempt
				from state tax and local use tax, but not local sales tax even when used as a
				cleaning solvent separate from the ink.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 112 - Sales/Use Tax-Contractors › Section 12 CSR 10-112.010 - Contractors

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule interprets sections
				  144.010,
				  144.020,
				  144.030
				  and 144.062, RSMo as they relate to taxation of sales and purchases by
				  contractors.
(1) In general,
				a contractor is the final user and consumer of the materials and supplies used
				and consumed in fulfilling a construction contract and which become part of a
				completed real property improvement. Consequently, persons selling materials
				and supplies to a contractor are subject to tax on the gross receipts from all
				such sales because the purchase is not for resale as tangible personal
				property.
(2) Definition of Terms.
(A) Contractor-Any person entering into an
				agreement to improve, repair, replace, erect or alter real property.
(B) Dual operator-A taxpayer who purchases
				materials and supplies for both consumption, as a contractor, and resale, as a
				retailer.
(C) Real property-Land
				and items permanently affixed to land, such as buildings.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 112 - Sales/Use Tax-Contractors › Section 12 CSR 10-112.020 - Solar Photovoltaic Energy Systems Sales Tax Exemption

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule interprets sections
				  144.010,
				  144.020, and
				  144.030, RSMo, as they relate to
				  taxation of sales and purchases of solar photovoltaic energy
				  systems.
(1) In general, the
				purchase of components, materials, and supplies by a company used directly to
				construct or make improvements to a solar photovoltaic energy system are exempt
				from sales or use tax provided the system is either sold or leased to an end
				user or is used to produce, collect, and transmit electricity for resale or
				retail sale.
(2) Definition of
				Terms.
(A) Company-Any commercial business,
				including contractors, who construct, maintain, or install solar photovoltaic
				energy systems.
(B) Solar
				photovoltaic energy systems-A power system designed to create and maintain
				usable solar power by means of photovoltaics, a method of converting solar
				energy into direct current electricity using semiconducting materials that
				create voltage or electric current in a material upon exposure to light. It
				consists of an arrangement of several components, including but not limited to
				solar panels to absorb and convert sunlight into electricity, a solar inverter
				to change the electric current from DC to AC, as well as mounting, cabling,
				metering systems, and other electrical accessories to set up a working
				system.
(C) Real property-Land and
				items permanently affixed to land, such as buildings.