reglab/statecodes huggingface dataset:
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 44 - Miscellaneous Fees and Taxes › Section 12 CSR 10-44.100 - Excess Traffic Violation Revenue

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment updates the form name for
				  addendum and incorporates it by reference.
PUBLISHER'S NOTE: The secretary of state has
				  determined that the publication of the entire text of the material which is
				  incorporated by reference as a portion of this rule would be unduly cumbersome
				  or expensive. This material as incorporated by reference in this rule shall be
				  maintained by the agency at its headquarters and shall be made available to the
				  public for inspection and copying at no more than the actual cost of
				  reproduction. This note applies only to the reference material. The entire text
				  of the rule is printed here
(1) Definitions. For purposes of this rule
				and any determinations required to be made under sections
				479.350 to
				479.372,
				RSMo, the following definitions apply:
(A)
				"Annual general operating revenue"-as defined in section
				479.350(1),
				RSMo;
(B) "Court costs"-as defined
				in section
				479.350(2),
				RSMo;
(C) "Minor traffic
				violation"-as defined in section
				479.350(3),
				RSMo; and
(D) "Statutory
				percentage"-the percentage of annual general operating revenue applicable to
				the city, town, village, or county pursuant to section
				479.359,
				RSMo.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 101 - Sales/Use Tax-Nature of Tax › Section 12 CSR 10-101.500 - Burden of Proof

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The purpose of the amendment is to clarify
				  and add examples.
(1) In
				general, the taxpayer has the burden of proof except in specific
				circumstances.
(2) Definition of
				Terms.
(A) Burden of proof-Burden of
				persuading the finder of fact that the existence of a fact is more probable
				than the nonexistence.
(B) Good
				faith-Honesty of intention and freedom from knowledge of circumstances which
				ought to put the holder upon inquiry.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 101 - Sales/Use Tax-Nature of Tax › Section 12 CSR 10-101.600 - Successor Liability

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: Section
				  144.150,
				  RSMo makes a person acquiring a business, or the stock of goods or assets of a
				  business, liable for the seller's tax liability. This rule explains how that
				  liability is incurred and what steps must be taken in order for a purchaser to
				  be relieved of this liability.
(1) In general, any purchaser of
				substantially all of a business or stock of goods of a business is liable for
				the seller's tax liability. The purchaser is required to withhold and remit to
				the department sufficient purchase money to pay the seller's tax liability upon
				the purchase of the business or stock of goods. The purchaser is relieved of
				liability by receiving from the seller a receipt from the director of revenue
				showing that the taxes have been paid.
(2) Definition of Terms.
(A) Purchase money-any consideration flowing
				directly, or indirectly through intermediate parties or otherwise, to a seller
				and is not limited to actual cash transferring directly to the
				seller.
(B) Stock of goods-the
				amount of movable personal property and/or inventory of a business.
(C) Purchaser-any "person" as defined in
				section 144.010.1(6), RSMo who, directly or indirectly, purchases substantially
				all of a business or stock of goods.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 101 - Sales/Use Tax-Nature of Tax › Section 12 CSR 10-101.700 - Bankruptcy and Other Court Appointments

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule explains the treatment under
				  federal law of sales and use tax in a bankruptcy or other court appointments,
				  and the liability of trustees, assignees and receivers for sales and use
				  tax.
(1) In general, any
				trustee, assignee or receiver must notify the department upon being appointed
				to such position by the court. The trustee, assignee or receiver is responsible
				for sales and use tax on behalf of the debtor.
(2) Basic Application.
(A) All outstanding sales and use tax,
				interest and penalties due the state from a debtor must be paid before any
				distribution to general unsecured creditors.
(B) When a court appoints any person, whether
				trustee, assignee or receiver, to take over any business and operate or
				liquidate it, the person appointed must collect and remit sales tax for the
				debtor during such appointment. The person appointed must use the sales tax
				license of the debtor during such appointment.
(C) The person appointed is liable for any
				tax, interest or penalties not paid as required by subsections (2)(A) and
				(B).
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 102 - Sales/Use Tax - Taxpayers Rights › Section 12 CSR 10-102.100 - Bad Debts Credit or Refund

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment reflects the Legislature's
				  changing of the statute of limitations from three (3) years to ten (10)
				  years.
(1) In general, a
				seller may file for a credit or refund within the ten- (10-) year statute of
				limitations when sales are written off as bad debts.
(2) Definition of Terms.
(A) Bad debt is a sale that has been written
				off for state or federal income tax purposes. In order to qualify for a bad
				debt deduction for sales or use tax purposes, a sale must have been previously
				reported as taxable.
(B) Accrual or
				gross sales reporting method means a seller reports the sale and remits the tax
				at the time of the sale. The receipts are not received from the buyer until a
				later date. Therefore, a timing difference occurs between the time that the
				sale, with applicable sales tax, is reported to the state and the time that the
				seller receives payment from the buyer.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 103 - Sales/Use Tax-Imposition of Tax › Section 12 CSR 10-103.017 - Ticket Sales

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The purpose of this amendment is to update
				  the regulation so that it conforms with The St. Louis Rams LLC, f/k/a The St.
				  Louis Rams Partnership v. Director of Revenue, 526 S.W.3d 124 (Mo. banc
				  2017).
PURPOSE: This rule clarifies what sales tax is
				  required to be paid and collected on the sale of tickets. Applicable sales
				  taxes are enumerated and the method of determining the tax due is specified.
				  This rule interprets and applies sections 144.010.1(4) and 144.020,
				  RSMo.
(1) In general, all
				tickets sold to permit admission to any theater, sporting event, exhibit, or
				any other event is subject to sales tax and should be collected by the
				seller.
(2) Basic Application of
				Tax.
(A) All tickets sold to permit admission
				to any theater, sporting event, exhibit, or any other event where sales tax is
				required to be paid and collected must contain a statement on the face of the
				ticket "This ticket is subject to a sales tax," as provided in section
				144.020.2., RSMo.
(B) All tickets
				stating a single amount as the price for the ticket and containing the
				statement set forth in section (1) shall be subject to the sales tax on the
				single amount so stated and the tax rate shall be applied against that
				amount.
(C) If the total selling
				price of a ticket is intended to include sales tax, the vendor must advise the
				purchaser of the cost of admission and the amount of tax by printing these
				amounts on the ticket, by posting a prominently displayed sign stating that
				amount, or by giving other written notice.
1.
				The ticket or notice must contain the following language:
Cost of admission
$(amount)
Sales tax
$(amount)
Ticket price
$(amount)
2.
				Otherwise, the vendor shall be subject to sales tax on all receipts and the
				total price of the tickets shall be considered receipts.
(D) All ticket sales are also subject to all
				applicable local sales taxes and all special purpose state sales taxes, which
				may now be or become applicable to these sales. The seller may include an
				additional statement that the ticket is subject to all applicable sales taxes,
				both state and local. Any local license fees must be included in the gross
				receipts of the sale of the ticket and sales tax must be collected and remitted
				on that amount.
(E) If the cost of
				admission and the applicable sales tax is not separately stated to the
				purchaser, as set out in section (3), the vendor shall be subject to sales tax
				on all receipts and the total price of the tickets shall be considered taxable
				receipts.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 103 - Sales/Use Tax-Imposition of Tax › Section 12 CSR 10-103.170 - Aggregate Amount Defined

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment moves the rule to Chapter
				  103, removes rescinded CSR in section (3), and updates RSMo date in authority
				  section.
(1) For the purpose
				of the compensating use tax law, aggregate amount is defined as only the amount
				of state compensating use tax due.
(2) When a vendor is unable to file a return
				by the due date, the vendor may estimate the amount of tax due for the first
				two (2) months of a quarter based on the best information available such as the
				same month the previous year with a modifier for business or economic
				conditions.
(3) A return must be
				filed and completed in its entirety even if a taxpayer is filing an estimated
				return (see section 144.660,
				RSMo).
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 103 - Sales/Use Tax-Imposition of Tax › Section 12 CSR 10-103.200 - Isolated or Occasional Sale

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: Section 144.020.1(1), RSMo, imposes a tax on
				  sellers engaged in the business of selling tangible personal property or
				  rendering taxable service at retail. Section 144.010.1(2), RSMo, excludes
				  certain isolated or occasional sales from tax. This rule explains when a sale
				  is a nontaxable, isolated or occasional sale.
(1) In general, sales of tangible personal
				property are subject to tax only if the taxpayer is engaged in the business of
				making such sales. Isolated or occasional sales by a person not engaged in the
				business generally are not taxable. There are exceptions to this rule based on
				the frequency of such sales and total dollars of annual sales.
(2) Definition of Terms.
(A) Business-any activity engaged in by a
				person, or caused to be engaged in by the person, with the object of direct or
				indirect gain, benefit, or advantage.
(B) Nonbusiness enterprise-any activity
				engaged in by a person that is not part of the person's business.
(C) Person-any individual or group acting as
				a unit.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 103 - Sales/Use Tax-Imposition of Tax › Section 12 CSR 10-103.210 - Auctioneers and Other Agents Selling Tangible Personal Property

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule interprets the sales and use tax
				  law as it applies to sales of tangible personal property when an auctioneer or
				  other agent is involved in the sale.
(1) In general, an auctioneer who does not
				disclose the principal will be considered the seller of the tangible personal
				property and will be required to collect and remit sales tax on the gross
				receipts of the property sold. The principal is liable for collecting and
				remitting the tax if the auctioneer discloses the principal to the purchasers
				at the auction. An organization exempt from tax on its sales (see
				12 CSR
				10-110.955 ) acting as an agent to sell tangible
				personal property to raise funds for the exempt organization is not required to
				collect and remit tax; the principal must collect and remit the tax. All other
				agents selling tangible personal property, by consignment or otherwise, must
				collect and remit tax even if the principal is disclosed.
(2) Definition of Terms.
(A) Agent-a person who acts on behalf of a
				principal.
(B) Auctioneer-an agent
				licensed as an auctioneer who sells tangible personal property belonging to
				another at public or private auction and who receives compensation for
				conducting the sale.
(C)
				Principal-a person who empowers another to act on his/her behalf.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 103 - Sales/Use Tax-Imposition of Tax › Section 12 CSR 10-103.220 - Resale

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule interprets the resaleexemption in
				  section
				  144.615(6),
				  RSMo, and the resale exclusion in section
				  144.010.1(9), RSMo.
(1) In
				general, purchases of tangible personal property or taxable services are not
				subject to sales or use tax if purchased for ultimate sale at retail.
(2) Definition of Terms.
(A) Purchase for resale-a purchase for
				ultimate sale at retail.
(B)
				Sale-any transfer of title or ownership to tangible personal property or
				rendering of taxable service for consideration.
(C) Sale at retail-a sale of tangible
				personal property or services for use or consumption by the purchaser that is
				taxable under section
				144.020,
				RSMo.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 103 - Sales/Use Tax-Imposition of Tax › Section 12 CSR 10-103.250 - Purchaser's Responsibility for Paying Use Tax

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule explains when a purchaser is
				  required to pay use tax pursuant to sections
				  144.610
				  and
				  144.655,
				  RSMo.
(1) In general, when a
				taxpayer purchases tangible personal property from outside the state for use,
				storage or consumption in this state the taxpayer must pay use tax. Any
				Missouri tax due is reduced by any sales or use tax properly paid to another
				state.
(2) Basic Application of
				Tax.
(A) Generally, if a taxpayer does not
				pay use tax to a seller on out-of-state purchases of tangible personal property
				for use, storage or consumption in this state, the taxpayer must file a use tax
				return and remit the tax.
(B) If a
				taxpayer's out-of-state taxable purchases on which tax has not been paid are
				less than two thousand dollars ($2,000) in a calendar year, the taxpayer is not
				required to file a use tax return. This is an exclusion from filing, but not a
				two thousand dollar ($2,000) use tax exemption. Therefore, if the annual
				taxable purchases on which tax has not been paid equal or exceed two thousand
				dollars ($2,000) the taxpayer must report and pay on the total taxable
				purchases (including the first two thousand dollars ($2,000) of taxable
				purchases). Any amount of tax reported by the taxpayer must be remitted with
				the return.
(C) An out-of-state
				seller with nexus must collect tax even if the buyer expects to have less than
				two thousand dollars ($2,000) in out-of-state purchases for the year.
(D) The buyer is liable for the tax on its
				purchases unless the buyer has proof of paying Missouri tax to the seller. When
				an out-of-state seller has nexus, the seller is also liable for the
				tax.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 103 - Sales/Use Tax-Imposition of Tax › Section 12 CSR 10-103.350 - Sales Tax on Motor Vehicles

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule explains the application of sales
				  tax on the sale of motor vehicles as it relates to sections 144.010.1(5),
				  144.020.1(1),
				  144.025.1, 144.069 and 144.070, RSMo.
(1) In general, the sale of motor vehicles
				and trailers are subject to tax.
(2) Definition of Terms.
(A) Agricultural use-used in cultivating or
				raising agricultural products.
(B)
				All-terrain vehicle-any motorized vehicle manufactured and used exclusively for
				off-highway use which is fifty inches (50") or less in width, with an unladen
				dry weight of six hundred (600) pounds or less, traveling on three (3), four
				(4) or more low pressure tires, with a seat designed to be straddled by the
				operator, and handlebars for steering control.
(C) Grain or livestock produced or raised by
				the purchaser-means the purchaser of the motor vehicle or trailer has either
				cultivated the grain or has cared for the livestock.
(D) Highway-any public thoroughfare for
				vehicles.
(E) Motor vehicle-any
				self-propelled vehicle not operated exclusively upon tracks, except farm
				tractors. Off-road utility vehicles are not motor vehicles, but all-terrain
				vehicles are treated as motor vehicles for purposes of this rule.
(F) Off-road utility vehicle-any motorized
				vehicle manufactured and used exclusively for off-highway use with a seat that
				is not designed to be straddled by the operator, and with a steering mechanism
				other than handlebars.
(G)
				Trailer-any vehicle without motive power designed for carrying property or
				passengers on its own structure and for being drawn by a motor vehicle, except
				those running exclusively on tracks, cotton trailers and manufactured
				homes.
(H) Vehicle-any mechanical
				device on wheels, designed primarily for use, or used, on highways, except
				motorized bicycles, vehicles propelled or drawn by horses or human power, or
				vehicles used exclusively on fixed rails or tracks, or cotton trailers or
				motorized wheelchairs operated by handicapped persons.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 103 - Sales/Use Tax-Imposition of Tax › Section 12 CSR 10-103.360 - Titling and Sales Tax Treatment of Boats and Outboard Motors

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 interprets the sales tax law as
				  it applies to the sale and lease of watercraft and outboard motors pursuant to
				  sections 144.020.1(8)144.069144.070, RSMo. Chapter 306 requires the owner to
				  obtain a certificate of title for certain watercraft and outboard motors from
				  the Department of Revenue.
(1) In general, the purchaser must pay
				directly to the Department of Revenue the sales tax due on the sale of
				watercraft and outboard motors required to be titled. The sales tax due on the
				sale of all other watercraft must be collected from the purchaser by the seller
				and remitted to the Department of Revenue.
(2) Definition of Terms.
(A) Boat/outboard motor leasing company-A
				company obtaining a permit from the Department of Revenue to operate as a boat
				or outboard motor leasing company.
(B) Documented vessel-A vessel documented by
				the United States Coast Guard or other agency of the federal government. Such
				vessels are not subject to any state or local sales or use tax but are instead
				subject to an in-lieu watercraft tax. See section
				306.016,
				RSMo, for information regarding the in-lieu tax.
(C) Motorboat-Any watercraft propelled by
				machinery, whether or not such machinery is the principal source of
				propulsion.
(D) Outboard motor-an
				internal combustion engine with an integrally attached propeller or waterjet
				propulsion unit temporarily secured to the stern of a boat.
(E) Personal watercraft-A class of inboard
				vessel, which uses an internal combustion engine powering a jet pump as its
				primary source of propulsion.
(F)
				Vessel-Any motorboat or motorized watercraft; also, any watercraft more than
				twelve feet (12') in length which is powered by sail or a combination of sail
				and machinery. The term vessel does not include any watercraft solely propelled
				by a paddle or oars. A vessel kept within this state must be registered and
				titled.
(G) Watercraft-Any boat or
				craft used or capable of being used as a means of transport on waters.
				Watercraft may or may not be required to be titled.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 103 - Sales/Use Tax-Imposition of Tax › Section 12 CSR 10-103.370 - Manufactured Homes

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: Sections
				  144.044
				  and
				  700.010, RSMo create
				  a partial tax exemption for new manufactured homes and an exclusion for
				  qualifying used manufactured homes. This rule interprets the tax law as it
				  applies to the sale of manufactured homes. This rule also identifies charges
				  included as part of the retail sale price of the manufactured
				  home.
(1) In general, the
				retail sale of a new manufactured home is considered to be a sale of sixty
				percent (60%) tangible personal property and forty percent (40%) service. The
				sixty percent (60%) portion of the sale price is subject to tax. The sale of a
				used manufactured home upon which Missouri tax has already been paid is not
				subject to tax. The sale of a used manufactured home on which Missouri tax has
				not already been paid is subject to tax on one hundred percent (100%) of the
				sale price.
(2) Definition of
				Terms.
(A) Dealer-any person, other than a
				manufacturer, who sells or offers for sale four (4) or more manufactured homes,
				recreational vehicles or modular units in any twelve (12)-month
				period.
(B) Manufactured home-a
				factory built structure designed as a dwelling unit with or without permanent
				foundation, equipped with the necessary service connections and made to be
				readily moveable on its own running gear. A modular unit is not a manufactured
				home and is subject to the same tax rules that apply to a building constructed
				by a contractor.
(C) Setup-the
				services performed and the materials used to perform the service for the
				purchaser at the occupancy site including but not limited to, moving, blocking,
				leveling, anchoring, supporting and assembling multiple or expandable
				units.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 103 - Sales/Use Tax-Imposition of Tax › Section 12 CSR 10-103.380 - Photographers, Photo-finishers and Photoengravers, as Defined in Section 144.030, RSMo

Current through Register Vol. 49, No. 14, July 15, 2024
(Rescinded April 30, 2009)
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 103 - Sales/Use Tax-Imposition of Tax › Section 12 CSR 10-103.381 - Items Used or Consumed by Photographers, Photofinishers and Photoengravers, 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, 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. This
				  rule explains the exemption for photographers, photofinish-ers and
				  photoengravers.
(1) In
				general, purchases of machinery, equipment, materials and chemicals used or
				consumed in manufacturing, processing, compounding, mining or producing of any
				product 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: See the definition
				of terms in
				12 CSR 10-111.010
				Machinery and Equipment Exemptions.
(3) Basic Application of Tax.
(A) Supplies such as film, chemicals and
				other materials purchased for the photographer's use or consumption are exempt
				from state tax and local use tax, but not local sales tax.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 103 - Sales/Use Tax-Imposition of Tax › Section 12 CSR 10-103.390 - Veterinary Transactions

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: Sections 144.010.1(9) and
				  144.020.1(1),
				  RSMo, taxes the retail sale of tangible personal property. This rule interprets
				  the sales tax laws as they apply to veterinarians. This rule also interprets
				  sales tax exemptions that apply to veterinarians including section
				  144.030.2(22), RSMo.
(1) In
				general, veterinarians are rendering services not subject to sales tax.
				However, veterinarians making retail sales of tangible personal property are
				responsible for collecting and remitting sales tax on the gross receipts
				derived from these sales.
(2)
				Definition of Terms.
(A) 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.
(B) Prescription
				drug-a drug administered, prescribed, or dispensed only by or upon a lawful
				written or oral prescription or order of a licensed veterinarian. A
				prescription must exhibit one (1) of the following legends:
1. "Rx Only"; or
2. "Caution: Federal law restricts this drug
				to be used by or on order by a licensed veterinarian."
(C) Veterinarian-a person licensed to treat
				animals medically.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 103 - Sales/Use Tax-Imposition of Tax › Section 12 CSR 10-103.395 - Physicians, Dentists, and Optometrists

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The purpose of the amendment is to update
				  the regulation and add examples.
PURPOSE: Sections 144.010.1(13) and
				  144.020.1(1),
				  RSMo, tax the retail sale of tangible personal property. This rule interprets
				  the tax laws as they apply to physicians, dentists, and
				  optometrists.
(1) In general,
				physicians, dentists and optometrists are rendering services not subject to
				tax. Tangible personal property purchased by physicians, dentists, and
				optometrists and used or consumed in the practice of their professions is
				subject to tax when purchased. Tangible personal property purchased by
				physicians, dentists, and optometrists and not used or consumed in the practice
				of their professions is subject to tax when resold by them.
(2) Definition of Terms.
(A) Dentist-a person licensed to practice
				dentistry.
(B) Optometrist-a person
				licensed to practice optometry.
(C)
				Physician-a person licensed to practice medicine, which includes an
				ophthalmologist.
(D) Used in the
				practice of the profession-employed in providing, directly or indirectly,
				professional care.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 103 - Sales/Use Tax-Imposition of Tax › Section 12 CSR 10-103.400 - Sales Tax on Vending Machine Sales

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: Section
				  144.021,
				  RSMo, imposes a tax on a seller's gross receipts. Section
				  144.012,
				  RSMo, provides the method for determining gross receipts and the applicable
				  local tax for sales of tangible personal property through vending machines.
				  This rule also addresses the purchase of vending machines under section
				  144.518,
				  RSMo. This rule does not address receipts from amusement
				  devices.
(1) In general,
				sales of tangible personal property, other than photocopies and tobacco
				products, through vending machines are subject to tax based on one hundred
				thirty-five percent (135%) of the net invoice price of the tangible personal
				property. The applicable tax rate is the rate in effect at the location of the
				vending machine. Sales of photocopies and tobacco products are subject to tax
				on their retail sales price. Purchases of machines or parts for machines used
				in a commercial vending machine business are not subject to tax if tax is paid
				on the gross receipts derived from the sale of the tangible personal property
				through the vending machines.
(2)
				Definition of Terms.
(A) Net invoice
				price-the cost of the product, including freight, less any quantity or timely
				payment discounts allowed by the supplier, with no allowance for spoilage or
				loss.
(B) Vending machine-a coin or
				currency operated device that is used to sell tangible personal property
				without requiring the vendor's physical attention at the time of the sale. The
				term vending machine is not limited to mechanically operated devices and
				includes honor boxes.
(C)
				Vendor-the person who owns the property sold through a vending
				machine.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 103 - Sales/Use Tax-Imposition of Tax › Section 12 CSR 10-103.500 - Sales of Food and Beverages to and by Public Carriers

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 interprets the sales tax law as
				  it applies to the sale of food and beverages to and by public
				  carriers.
(1) In general, the
				sales of food and beverages to public carriers are subject to tax unless the
				carrier charges a separate amount for the sale of these items to its passengers
				or crew.
(2) Definition of Terms.
(A) Airline-a person engaged in the carriage
				of persons or cargo for hire by commercial aircraft pursuant to the authority
				of the federal Civil Aeronautics Board, or successor thereof.
(B) Missouri passenger miles-miles from
				airline flights that either land in or take off from locations in
				Missouri.
(C) Public carrier-a
				person engaged in the business of transporting persons or cargo for hire for
				the use or benefit of all.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 103 - Sales/Use Tax-Imposition of Tax › Section 12 CSR 10-103.555 - Determining Taxable Gross Receipts

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: Section
				  144.021,
				  RSMo, imposes a taxon a seller's gross receipts. Section
				  144.083,
				  RSMo, addresses the application of tax involving third party payments. This
				  rule provides guidance for reporting gross receipts.
(1) In general, all gross receipts resulting
				from the sale of tangible personal property and taxable services should be
				reported to the department. When filing a return, the taxpayer should deduct
				nontaxable receipts from gross receipts to arrive at taxable sales.
(2) Definitions.
(A) Buydown payments-payments received by a
				seller under an agreement with a manufacturer or wholesaler to lower the cost
				of inventory sold to consumers for a stated sales price.
(B) Gross receipts-the total amount of the
				sale price of taxable services and tangible personal property including any
				services, other than charges incident to the extension of credit, that are a
				part of such sale and are capable of being valued in money, whether received in
				money or otherwise.
(C) Rebate-a
				return of part of an amount given in payment.
(D) Store coupons-coupons issued by the
				seller to reduce the stated price of a product to the purchaser.
(E) Taxable sales-the total amount of gross
				receipts plus or minus any adjustments permitted or required by law.
(F) Third party coupons-coupons issued by a
				manufacturer or other third party to apply to the purchase of the
				product.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 103 - Sales/Use Tax-Imposition of Tax › Section 12 CSR 10-103.560 - Accrual vs. Cash Basis of Accounting

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: Section
				  144.021,
				  RSMo, imposes tax on a taxpayer's gross receipts. This rule explains when a
				  taxpayer reports its gross receipts depending upon whether the taxpayer is
				  using the accrual or cash basis of reporting.
(1) In general, a taxpayer should report
				gross receipts in the period in which payment is actually received. A taxpayer
				using the accrual basis of accounting may report gross receipts in the period
				in which the transaction takes place.
(2) Application of Tax.
(A) A taxpayer should report the gross
				receipts from its sales in the period in which payment is received. When the
				taxpayer and purchaser enter into an installment agreement, the taxpayer should
				report each installment, less any finance charge, as a part of gross receipts
				in the period in which payment is received. Tax should be calculated at the tax
				rate in effect at the time of entering the installment agreement.
(B) A taxpayer using the accrual basis of
				accounting may report the gross receipts from its sales in the period in which
				the transaction is completed, rather than the period in which payment is
				actually received. When the taxpayer and purchaser enter into an installment
				agreement and the taxpayer uses the accrual basis of accounting, the taxpayer
				may report the sale price in gross receipts when the revenue is recognized
				pursuant to generally accepted accounting principles. Tax should be calculated
				at the tax rate in effect at the time of entering the installment
				agreement.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 103 - Sales/Use Tax-Imposition of Tax › Section 12 CSR 10-103.600 - Sales of Tangible Personal Property and Services

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: Section 144.020.1, RSMo provides that sales
				  of tangible personal property and certain enumerated services are subject to
				  tax. Section 144.010.1(3), RSMo defines which charges are subject to tax when
				  included in the sale price of tangible personal property. This rule explains
				  which charges are subject to tax when a transaction involves the sale of a
				  service or both tangible personal property and a nontaxable
				  service.
(1) In general, the
				sale of tangible personal property is subject to tax unless a specific statute
				exempts it. The sale of a service is not subject to tax unless a specific
				statute authorizes the taxation of the service. When a sale involves both
				tangible personal property and a nontaxable service, the sale of the tangible
				personal property will be subject to tax, and the service will not be subject
				to tax, if the sale of each is separate. When the sale of tangible personal
				property and a nontaxable service are not separable, the entire sale price is
				taxable if the true object of the transaction is the transfer of tangible
				personal property. None of the sale price is taxable if the true object of the
				transaction is the sale of the non-taxable service.
(2) Definition of Terms.
(A) Personal service-service involving either
				intellectual or manual personal labor of the server rather than a salable
				product of the server's skill.
(B)
				Sale price-the consideration paid to the seller for tangible personal property,
				including any service charges other than charges incident to the extension of
				credit.
(C) True object-the real
				object the buyer seeks in making the purchase. The essentials of the
				transaction determine the true object.
The true object of the transaction is the tangible personal
				  property if:
1. The purchaser desires
				and uses the tangible personal property;
2. The tangible medium is not merely a
				disposable conduit for the service or intangible personal property;
3. The tangible personal property is a
				finished product; or
4. The
				tangible personal property is not separable from the service or intangible
				personal property.
(D)
				The true object of the transaction is the service or intangible personal
				property if the tangible personal property is merely the medium of transmission
				for an intangible product and can be discarded after the purchaser has obtained
				access to the intangible component.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 103 - Sales/Use Tax-Imposition of Tax › Section 12 CSR 10-103.620 - Florists

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule explains when sales by Missouri
				  florists are subject to Missouri sales tax.
(1) In general, sales of tangible personal
				property by florists are subject to Missouri sales tax on orders taken in
				Missouri even when the tangible personal property is delivered outside the
				state. Sales of tangible personal property by florists are not subject to
				Missouri sales tax on original orders taken outside Missouri even when a
				Missouri florist delivers the tangible personal property in the
				state.
(2) Basic Application.
(A) A Missouri florist who takes the original
				order and subsequently forwards that order either to another in-state florist
				or an out-of-state florist for delivery is subject to sales tax on the
				transaction. The sale is subject to the local sales tax in effect at the
				location where the florist takes the original order.
(B) When an out-of-state florist takes the
				original order and subsequently forwards the order to a Missouri florist, the
				Missouri florist is not subject to Missouri sales tax.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 103 - Sales/Use Tax-Imposition of Tax › Section 12 CSR 10-103.700 - Packaging and Shipping Materials

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The purpose of the amendment is to update
				  the statutory reference and fix grammatical errors and word
				  usage.
PURPOSE: Section 144.018.1, RSMo excludes from tax
				  purchases intended to be resold as tangible personal property. Section
				  144.030.2(2), RSMo exempts materials that become a component part of new
				  personal property. Section 144.011.1(10), RSMo excludes from tax certain items
				  of a non-reusable nature purchased by eating or food service establishments.
				  This rule explains when purchases of packaging and shipping materials are not
				  subject to tax.
(1) In
				general, purchases of packaging and shipping materials included with, or used
				to deliver, a product for ultimate sale at retail are not subject to tax.
				Purchases of nonreusable items by eating or food service establishments are not
				subject to tax.
(2) Definition of
				Terms.
(A) Packaging and shipping
				materials-containers, pallets, drums, and other items used to ship merchandise
				to customers. It also includes supplies used in shipping, such as tape,
				strapping, plastic peanuts, foam, cardboard pads, packaging slips, etc.
				Finally, packaging encompasses integral parts of the finished product such as
				display cartons and packaging containing the product, e.g., cereal box, and
				shipping containers.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 103 - Sales/Use Tax-Imposition of Tax › Section 12 CSR 10-103.800 - Tax Computation

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: Section
				  144.020,
				  RSMo imposes a four percent sales tax. Section
				  144.610,
				  RSMo imposes the state's use tax at the same rate as the sales tax. The
Missouri Constitution,
Article IV, section 43(a) imposes a
				  one-eighth of one percent tax for conservation purposes and Article IV, Section
				  47(a) imposes a one-tenth of one percent tax for soil and water conservation
				  and for state parks. Missouri law also provides authority for counties, cities
				  and other political subdivisions to enact local taxes. Sections
				  144.021,
				  144.080
				  and
				  144.285,
				  RSMo require sellers to collect the correct amount of tax. This rule explains
				  how to determine the correct rate of tax.
(1) In general, the seller should charge the
				rate of state and local tax in effect on the date of the sale.
(2) Basic Application of Rule.
(A) The state tax rate is 4.225 percent. This
				is comprised of: Four percent state tax, one-eighth of one percent conservation
				tax, and one-tenth of one percent soil and water conservation tax.
(B) Local political subdivisions may impose
				local taxes in addition to the state tax rate. The local tax rate is available
				from the local jurisdiction or on the department's website.
(C) Tax is calculated at the rate in effect
				on the date of the sale.
(D) When a
				change in the tax rate becomes effective, all gross receipts from sales made by
				the retailer before the effective date of the rate change are subject to the
				old tax rate. A taxpayer reporting sales on a cash basis should report gross
				receipts from credit or time sales on a separate line on the return, showing
				the tax rate in effect when the sales were made. When following this procedure,
				the entry on the return should specifically state the rate in effect at the
				time of sale. All gross receipts from sales made on or after the effective date
				are subject to the new tax rate.
(E) Amounts charged to and received from
				purchasers as tax are not included in gross receipts.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 103 - Sales/Use Tax-Imposition of Tax › Section 12 CSR 10-103.876 - Taxation of Sod Businesses

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The purpose of the amendment is to move the
				  regulation to a more appropriate chapter and clarify certain
				  details.
(1) In general, the
				retail sale of sod is a taxable sale of tangible personal property.
(2) Definition of Terms.
(A) Harvester-any person who severs growing
				grass from the earth for resale or otherwise as sod.
(B) Installer-any person engaged in the
				business of purchasing sod from either a sod producer or harvester for resale
				or use in a contract to improve real property.
(C) Integrated sod producer-any person who
				grows, harvests, and installs sod under contracts for improvements to real
				property.
(D) Sod producer-any
				person engaged in the business of planting and cultivating grass for resale or
				otherwise as sod.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 104 - Sales/Use Tax-Registration › Section 12 CSR 10-104.030 - Filing Requirements as Defined in Section 144, RSMo

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule is updated per statutory changes
				  regarding the guidance for determining a taxpayer's filing frequency and the
				  taxpayer's obligation to file a return and remit tax on the due date according
				  to sections
				  144.080,
				  144.081,
				  144.090,
				  144.100, 144.140, 144.160, 144.170, and 144.250, RSMo.
(1) In general, sellers of tangible personal
				property and taxable services are required to file and remit tax on an annual,
				quarterly or monthly basis. Some sellers who file on a monthly basis may be
				required to remit tax on a quarter-monthly basis. Failure to file or remit
				taxes when due results in interest and additions to tax on the unpaid
				amount.
(2) Definitions.
(A) Calendar month-the first day to the last
				day of any of the twelve (12) months of the Gregorian calendar.
(B) Calendar quarter-the period of three (3)
				consecutive calendar months ending on March 31, June 30, September 30 or
				December 31.
(C) Quarter-month-
1. The first seven (7) days of a calendar
				month;
2. The eighth through the
				fifteenth day of a calendar month;
3. The sixteenth through the twenty-second
				day of a calendar month; and
4. The
				twenty-third day through the last day of a calendar month.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 104 - Sales/Use Tax-Registration › Section 12 CSR 10-104.040 - Direct-Pay Agreements

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule explains how to qualify for and
				  enter into a direct-pay agreement with the department pursuant to section
				  144.190.4, RSMo. A direct-pay agreement requires a taxpayer to accrue and pay
				  tax on all its purchases directly to the department instead of the
				  seller.
(1) In general, a
				purchaser making more than seven hundred fifty thousand dollars ($750,000) in
				annual purchases may enter into a direct-pay agreement with the department to
				accrue and pay taxes owed on all its purchases directly to the department
				instead of the seller.
(2) Basic
				Application.
(A) To obtain a direct-pay
				agreement, a purchaser must complete an application prescribed by the
				department and demonstrate with its records that it qualifies.
(B) In determining whether the purchaser has
				more than seven hundred fifty thousand dollars ($750,000) in annual purchases,
				only purchases of tangible personal property and taxable services that are not
				for resale are included.
(C) Upon
				approval of a direct-pay agreement, the department will issue a certificate
				that the purchaser must present to its sellers. Acceptance of this certificate
				relieves the seller from responsibility for collecting and remitting the
				tax.
(D) A direct-pay agreement
				remains in effect for five (5) years, unless the department or the taxpayer
				cancels the agreement. If the agreement is cancelled, the purchaser must notify
				each seller in writing that its certificate is no longer valid.
(E) A purchaser with a direct-pay agreement
				must accrue and pay all taxes based upon the purchaser's place of business. The
				purchaser must file returns and pay tax monthly. If filed and paid on a timely
				basis, the two percent (2%) payment discount will be allowed.