reglab/statecodes huggingface dataset:
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 112 - Sales/Use Tax-Contractors › Section 12 CSR 10-112.300 - Sales to the United States Government and Government Contractors

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule explains the tax consequences of
				  transactions involving the United States government and government contractors
				  including the exemptions and exclusions provided by sections
				  144.030.1 and
				  144.030.2(6),
				  RSMo.
(1) In general, sales
				to the United States government are exempt from tax. Tax does not apply to
				items purchased by government contractors for resale to the United States
				government. In addition, tangible personal property used exclusively in the
				manufacturing, modification or assembling of products sold to the United Sates
				government is exempt from tax.
(2)
				Definition of Terms.
(A) Government
				contractor-a business or individual which enters into an agreement with the
				United States government to provide products or services to the government in
				exchange for payment. This includes businesses or individuals that contract
				with the United States government to operate facilities owned by the United
				States government. As used in this regulation, this term is not limited to
				businesses that perform improvements to real property (i.e., construction
				contractors).
(B) Ownership-the
				right to exercise dominion and control over property. A person who has the
				right to designate who is to receive title to the property has an ownership
				interest in the property.
(C)
				Purchaser-a person who receives title or ownership to property in return for
				payment or consideration.
(D)
				United States government-any entity comprising a part of the government of the
				United States of America, including but not limited to, any United States
				government agency and any branch of the armed forces of the United States.
				Federal savings and loan associations and national banks are not included in
				this definition.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 113 - Sales/Use Tax - Use Tax › Section 12 CSR 10-113.200 - Determining Whether a Transaction is Subject to Sales Tax or Use Tax

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment provides guidance for
				  Marketplace Facilitators as imposed by section
				  536.025, RSMo.
(1) In general, a sale of tangible personal
				property is subject to sales tax if title to or ownership of the property
				transfers in Missouri unless the transaction is in commerce. The seller must
				collect and remit the sales tax. If a sale is not subject to Missouri sales tax
				but the property is stored, used or consumed in Missouri, the transaction is
				subject to use tax. If the transaction is subject to use tax and the seller has
				nexus with Missouri, the seller must collect the tax at the time of the sale
				and remit it to the department. If the seller does not collect the tax, the
				buyer must pay use tax directly to the department. If a sale of tangible
				personal property is not subject to Missouri sales tax and the property is not
				stored, used or consumed in this state, no Missouri tax is due. A sale of a
				taxable service is subject to sales tax if the service is performed in
				Missouri. If the service is not performed in Missouri, the sale is not subject
				to tax.
(2) Definition of Terms.
(A) Nexus-contact with the state.
(B) In commerce-a transaction is in commerce
				if the order is approved outside Missouri and the tangible personal property is
				shipped from outside Missouri directly to the buyer in
				Missouri.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 113 - Sales/Use Tax - Use Tax › Section 12 CSR 10-113.300 - Temporary Storage

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: section
				  144.610,
				  RSMo imposes use tax on the sale of tangible personal property that is
				  purchased for use, storage or consumption in this state. Section
				  144.620,
				  RSMo creates a presumption that tangible personal property sold for delivery in
				  or transportation to Missouri is for use, storage or consumption in Missouri
				  unless otherwise excluded. Sections
				  144.605(10) and
				  (13), RSMo define the incidence of "storage"
				  and "use." These sections provide an exclusion from use tax for property that
				  is purchased for temporary storage in Missouri with the intent to subsequently
				  use the property outside Missouri. This rule interprets this
				  exclusion.
(1) In general,
				the temporary storage of property in this state with the intent to subsequently
				use the property outside the state is not subject to use tax.
(2) Definition of Terms.
(A) Storage-Any keeping or retention in this
				state of tangible personal property purchased from an out-of-state vendor,
				except property for sale or property that is temporarily kept or retained in
				this state for subsequent use outside the state. To be "for subsequent use
				outside the state" the purchaser must intend at the time the property is
				delivered to a Missouri location to subsequently use the property outside the
				state.
(B) Temporary-Generally,
				property kept or retained for less than a year may be considered
				temporary.
(C) Use-The exercise of
				any right or power over tangible personal property incident to the ownership or
				control of that property, except temporary storage of property in this state
				for subsequent use outside the state, or for sale of the property in the
				regular course of business.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 113 - Sales/Use Tax - Use Tax › Section 12 CSR 10-113.320 - Sales Tax Rules Apply

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.
In general, all sales tax rules pertaining to the state sales
				  tax sections
				  144.170,
				  144.220,
				  and
				  144.230,
				  RSMo apply to the use tax.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 113 - Sales/Use Tax - Use Tax › Section 12 CSR 10-113.400 - Marketplace Facilitator

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: Chapter 144, RSMo, contains the statutory
				  provisions governing application of use tax. This rule explains who qualifies
				  as a marketplace facilitator and how a seller should report their use tax
				  transactions.
(1) In general,
				a marketplace facilitator must collect and remit use tax on behalf of sellers
				that utilize the marketplace facilitator's service or services to list tangible
				personal property or services for sale regardless of the forum. A marketplace
				facilitator who also has their own tangible personal property or services for
				retail sale must remit tax for those sales separately.
(2) Definition of Terms.
(A) Nexus-contact with the state.
(B) Economic Nexus-selling tangible personal
				property for delivery into this state, provided the seller's gross receipts
				from taxable sales from delivery of tangible personal property into this state
				in the previous calendar year or current calendar year exceeds one hundred
				thousand dollars ($100,000).
(C)
				Marketplace Facilitator-a person that facilitates a retail sale by a
				marketplace seller by listing or advertising for sale by the marketplace
				seller, in any forum, tangible personal property or services that are subject
				to tax under Chapter 144, RSMo, and either directly or indirectly through
				agreements or arrangements with third parties collects payment from the
				purchaser and transmits all or part of the payment to the marketplace
				seller.
(D) Marketplace Seller-a
				seller that makes sales through any electronic marketplace operated by a
				marketplace facilitator.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 114 - Sales/Use Tax - Constitutional Issues › Section 12 CSR 10-114.100 - Determining When a Vendor has Substantial Nexus for Use Tax

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule is being amended to reflect the
				  changes to nexus enacted by Senate Bill 153.
PURPOSE: Chapter 144, RSMo, contains the statutory
				  provisions governing application of use tax. The legal responsibility for
				  paying use tax may fall upon either the vendor or the purchaser. The vendor
				  must register with the department, and collect and remit use tax if it has
				  substantial nexus with the state. Unless the purchaser pays use tax to a vendor
				  registered with the department to collect use tax, the purchaser must remit use
				  tax to the state. This rule explains when a vendor must register with the
				  department and collect and remit use tax on sales to Missouri
				  purchasers.
(1) In general,
				an out-of-state vendor must register with the department, and collect and remit
				use tax when the vendor has substantial nexus with Missouri. Substantial nexus
				exists when the vendor has a physical presence or economic nexus in
				Missouri.
(2) Definition of Terms.
(A) Nexus-contact with the state.
(B) Physical presence-owning or leasing real
				or tangible personal property within this state; or having employees, agents,
				representatives, independent contractors, brokers or others that reside in, or
				regularly and systematically enter into, this state on behalf of the
				vendor.
(C) Economic nexus-selling
				tangible personal property for delivery into this state, provided the seller's
				gross receipts from taxable sales from delivery of tangible personal property
				into this state in the previous calendar year or current calendar year exceeds
				one hundred thousand dollars ($100,000).
(D) Vendor-an out-of-state person who makes sales of
				tangible personal property for use, storage, or consumption in the state.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 115 - Sales/Use Tax-Statute of Limitations › Section 12 CSR 10-115.100 - Bad Debts Credit or Refund

Current through Register Vol. 49, No. 14, July 15, 2024
(Moved to
				  12 CSR
				  10-102.100 )
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 117 - Sales/Use Tax-Local Taxes › Section 12 CSR 10-117.100 - Determining the Applicable Local Sales or Use Tax

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment makes minor grammatical
				  corrections and adds clarifying language.
(1) In general, taxing entities may impose a
				local sales tax on transactions that are subject to state sales tax. Counties
				and municipalities may also impose a local use tax at a rate no higher than the
				rate of the local sales tax in effect in that jurisdiction. When a transaction
				is subject to state sales tax, the transaction is also subject to the local
				sales tax adopted by the political subdivision where the seller's place of
				business is located. When a transaction is subject to state use tax, the
				transaction is also subject to the local use tax adopted by the county or
				municipality where the tangible personal property is first delivered in
				Missouri.
(2) Definition of Term.
(A) Place of business-a place where business
				is transacted in Missouri and that is maintained, occupied, or used, directly
				or indirectly, by a seller or agent of the seller. A place that is temporarily
				maintained, occupied, or used may be a place of business if all orders that are
				received at the temporary location are immediately filled from that
				location.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 400 - Individual Income Tax › Section 12 CSR 10-400.200 - Special Needs Adoption Tax Credit

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: Section
				  135.327,
				  RSMo, provides an income tax credit up to ten thousand dollars ($10,000) for
				  qualified expenses incurred in the adoption of a special needs child. This rule
				  explains when the tax credit is available and how the individual may claim the
				  credit.
(1) In general, an
				individual may qualify for a credit for nonrecurring expenses incurred in the
				legal adoption of a special needs child. The credit may be used to reduce
				individual income tax. The classification of a child as a "special needs child"
				is determined by the Children's Division of the Department of Social Services
				(Children's Division).
(2)
				Definitions of Terms.
(A) Special needs
				child-As certified by the Children's Division, a child-placing agency licensed
				by this state, or a court of competent jurisdiction. This does not include any
				child who has attained the age of eighteen (18); unless it has been determined
				the child has a medical condition or handicap that would limit the child's
				ability to live independently of the adoptive parents.
(B) Resident special needs child-A special
				needs child who was a resident of this state, or who was a ward of a resident
				of this state, at the time the adoption was initiated.
(C) Nonresident special needs child-A special
				needs child who was neither a resident of this state nor a ward of a resident
				of this state at the time the adoption was initiated.
(D) Qualified expenses-Reasonable and
				necessary nonrecurring adoption expenses including attorney fees, court costs,
				and other directly related expenses not taken as a deduction or credit under
				any similar provision of federal, state, or local law.
(E) Fiscal year-July 1 to June 30.
(F) Filing period-The filing period for
				claiming a credit related to a resident special needs adoption begins on July 1
				of the fiscal year and ends on April 15 of the fiscal year. The filing period
				for claiming a credit related to a nonresident special needs adoption begins on
				July 1 of the fiscal year and ends on December 31 of the fiscal year. If the
				filing period ends on a Saturday, Sunday, or a holiday, the last day for filing
				shall be the first business day following the end of the filing
				period.
(G) Approved payment
				arrangement-a payment plan signed by the taxpayer and submitted to and approved
				by the Department of Revenue (department) within sixty (60) days from the
				notice of denial.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 400 - Individual Income Tax › Section 12 CSR 10-400.210

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 135.327, RSMo 1987, amended 1995,
					 1999, 2002, 2004, 2006.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 400 - Individual Income Tax › Section 12 CSR 10-400.250

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 135.647, RSMo 2007 and 143.961, RSMo
					 1972.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 30 - State Tax Commission › Chapter 1 - General Organization › Section 12 CSR 30-1.010 - General Organization

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule is to comply with the requirements
				  of section
				  536.023(3),
				   RSMo which requires each state agency to
				  adopt as a rule a description of its organization and general courses and
				  methods of its operation and the methods and procedures where the public may
				  obtain information or make submissions or requests.
(1) The State Tax Commission supervises and
				directs assessment and taxation laws.
(A) The
				commission has the duty to exercise general supervision over all assessing
				officers of the state and over county boards of equalization. In the execution
				of its duties and powers, the commission shall call upon the attorney general
				or any prosecuting or circuit attorney in the state for assistance in the
				enforcement of all laws relating to the general property tax.
(B) The commission has the power to call an
				annual meeting of assessors. The commission has the duty each year to have one
				(1) member or a duly authorized representative visit officially the several
				counties of the state to inquire into the methods of assessment and taxation to
				ascertain whether assessment and revenue officers are faithfully discharging
				their duties as required by law.
(C) The commission has the duty to prescribe
				the form of all blanks and books that are used in the assessment and collection
				of the general property tax, except as otherwise provided by law.
(D) The commission has the duty to require
				from any officer in the state, on forms prescribed by the commission, (see
				12 CSR 30-1.030 ) reports
				as shall enable the commission to ascertain the assessed and equalized value of
				all real and tangible personal property.
(E) The commission has the duty to raise or
				lower the assessed valuation of any real or tangible personal property of any
				individual, partnership, company or corporation in compliance with the laws of
				this state.
(F) The commission has
				the power to cause to be placed upon the assessment rolls, at any time during
				the year, property omitted from the tax rolls for any reason, and to correct
				errors on the assessment rolls.
(G)
				The commission has the duty to equalize the valuation of real and tangible
				personal property among the several counties of the state.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 30 - State Tax Commission › Chapter 1 - General Organization › Section 12 CSR 30-1.020 - Meetings and Hearings

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The purpose of this rule is to announce the
				  time and place of meetings and hearings of the State Tax
				  Commission.
(1) The principal
				office of the State Tax Commission is located in the Harry S Truman State
				Office Building, 301 West High Street, Jefferson City, Missouri. The mailing
				address for the State Tax Commission is PO Box 146, Jefferson City, MO
				65102-0146. The phone number is (573) 751-2414. All general inquiries to the
				commission, cover letters, motions and other pleadings should be addressed to
				the Administrative Secretary, State Tax Commission of Missouri, PO Box 146,
				Jefferson City, MO 65102-0146. All documents filed with the commission must be
				on eight and one-half by eleven inch (8 1/2" x 11") (letter size)
				paper.
(2) Regular meetings of the
				commission will generally be held in the hearing room of the commission during
				regular business hours, Monday through Friday, except legal holidays, for the
				purpose of conducting public business before the commission, and for the
				purpose of adopting or rejecting, by public vote, proposed decisions and orders
				in appeals taken under section
				138.430,
				RSMo.
(3) Formal hearings before
				the commission will generally be held between 9:00 a.m. and 4:30 p.m., Monday
				through Friday, except legal holidays, in the county of which venue is located
				for the purpose of appellate review.
(4) Two (2) commissioners constitute a quorum
				for the transaction of business, the performance of any duty or the exercise of
				any duty or the exercise of any power of the commission.
*Original authority: 138.430, RSMo 1939, amended 1945,
					 1947, 1978, 1983, 1989, 1999.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 30 - State Tax Commission › Chapter 2 - Original Assessment › Section 12 CSR 30-2.011 - Completion of Forms by Assessors to be Used in Original Assessment by the State Tax Commission

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule sets forth procedures to be used
				  by assessors in the completion of forms for original assessment by the
				  commission.
(1) Unless
				otherwise provided, each assessor in the state shall estimate on Form 30,
				Schedule 14 the market value of property owned by each railroad, telegraph,
				telephone, express company and other similar public utility corporations,
				companies and firms (afterwards referred to as company) doing business within
				his/her jurisdiction.
(2) Each
				assessor in the state shall provide a breakdown of the market value and
				assessment of real estate held by each company within his/her jurisdiction on
				Form 30, Schedule 15.
(3) Each
				assessor in the state shall provide a breakdown of the market value and
				assessment of motor vehicles held by each company within his/her jurisdiction
				on Form 30, Schedule 16.
(4) These
				forms shall be completed by each assessor per the attendant instructions and
				returned to the respective company, county clerk and state tax commission on,
				or before April 20 of each year.
*Original authority: 138.320, RSMo 1939, amended 1945 and
					 138.420(1) and (2), RSMo 1939, amended 1945, 1947, 1978, 1983,
					 1989.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 30 - State Tax Commission › Chapter 2 - Original Assessment › Section 12 CSR 30-2.015

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 138.410, RSMo 1939, amended 1945,
					 1947, 1951; 138.420, RSMo 1939, amended 1945, 1986; and Chapters 151 and 153,
					 see the Revised Statutes of Missouri
					 2000.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 30 - State Tax Commission › Chapter 2 - Original Assessment › Section 12 CSR 30-2.016 - Allocation of Unit Value

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule sets forth a
				  precise
method for the allocation of the unit value of all
				  originally assessable companies operating in Missouri.
(1) The unit value of the following
				originally assessable companies operating in Missouri will be allocated to
				Missouri using the schedule of accounts as prescribed on the commissions'
				Aggregate Statement of Taxable Property in accordance with the factors set
				forth in this rule:
(A) Bridge Companies. The
				valuation allocated to Missouri should be based on the following factor:
1. The ratio of linear feet of the bridge and
				its approaches within the state to the entire length of the bridge and its
				approaches;
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 30 - State Tax Commission › Chapter 2 - Original Assessment › Section 12 CSR 30-2.018 - Method of Administrating the Ad Valorem Taxation of the Private Railcar Industry and Applying for the Freight Line Company Tax Credit

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule sets forth the precise method of
				  administrating the
ad valorem
tax for the private railcar industry
				  and the procedure for applying for the tax credit for eligible
				  expenses.
(1) The commission
				will determine the statewide average rate of property taxes levied for the
				preceding year from reports filed by the railroad and street railway companies
				operating within the state. This information will be filed with the Director of
				Revenue along with the current year's taxable distributable assessed valuation
				of each freight line company on or before the first of October. In addition,
				this report shall include the current total main line track mileage of the
				railroad and street railway companies within each county to the aggregate total
				of the state. This report will also include the following information:
(A) Name and mailing address of each freight
				line company;
(B) Assessed
				valuation of the distributable property for each freight line
				company;
(C) Statewide average rate
				of property taxes levied the preceding year; and
(D) Amount of
ad valorem
tax
				due from each freight line company.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 30 - State Tax Commission › Chapter 3 - Local Assessment of Property and Appeals From Local Boards of Equalization › Section 12 CSR 30-3.001 - Two-Year Assessment Cycle

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule establishes the method assessors
				  shall use to determine assessed value of real property under the two-year
				  assessment cycle.
(1) The
				assessed value of real property shall be calculated by determining its true
				value in money on January 1 of each odd-numbered year. The value shall remain
				the same for the subsequent even-numbered year unless there has been new
				construction or property improvements between January 1 of the odd-numbered
				year and January 1 of the following even-numbered year.
(2) In those instances in which new
				construction or property improvements have occurred between January 1 of an
				odd-numbered year and January 1 of an even-numbered year, the true value in
				money of the property as newly constructed or improved shall be determined as
				of January 1 of the odd-numbered year.
(A) The
				valuation of the property shall take into consideration the new construction or
				property improvements and shall assign to that new construction or property
				improvements the value which would have been attributed to new construction or
				improvements on January 1 of the odd-numbered year as though they had existed
				on that date.
(B) Examples.
1. On January 1, 1991, the subject property
				is a five (5)-acre vacant lot. On December 1, 1991, construction of a strip
				shopping center is completed. For the 1992 tax year, the assessed value is
				calculated by determining the true value in money of a shopping center of the
				same size, construction, location and use as the subject property as of January
				1, 1991, and multiplying that amount by the appropriate statutory assessed
				value percentage.
2. On January 1,
				1991, the subject property is a three (3)-bedroom ranch style house with
				thirteen hundred (1,300) square feet. On August 1, 1991, the addition of a
				second story and seven hundred (700) square feet is completed. For the 1992 tax
				year, the assessed value is calculated by determining the true value in money
				of a two (2)-story, two-thousand (2,000) square foot residence of the same
				construction and location as the subject as of January 1, 1991, and multiplying
				that amount by the appropriate statutory assessed value percentage.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 30 - State Tax Commission › Chapter 3 - Local Assessment of Property and Appeals From Local Boards of Equalization › Section 12 CSR 30-3.005 - Appeals of the Assessment of Real Property to the Local Board of Equalization Under the Two-Year Assessed Value Cycle

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule establishes how appeals of the
				  assessment of real property to the local boards of equalization are to be
				  accomplished under the two-year assessed value cycle and to ensure that the
				  commission's authority to render decisions and orders in appeals from local
				  boards of equalization is not compromised at the local level.
(1) Appeals to the Local Board of
				Equalization in Odd-Numbered Years. Appeals to the local board of equalization
				in odd-numbered years from assessment placed on real property by the county
				assessor shall be made by the aggrieved taxpayer in the manner required by
				law.
(2) Appeals to the Local Board
				of Equalization in Even-Numbered Years.
(A)
				If a taxpayer did not file an appeal of an assessment of real property from the
				local board of equalization to the State Tax Commission in the odd-numbered
				year, the appeal to the local board of equalization in the even-numbered year
				shall be made by the aggrieved taxpayer in the manner required by
				law.
(B) If a taxpayer did file an
				appeal of an assessment of real property from the local board of equalization
				to the State Tax Commission in the odd-numbered year, the local board of
				equalization shall accept as duly filed appeal of the assessment in the
				even-numbered year, a notice from the State Tax Commission to the county clerk
				that an appeal of the odd-numbered year's assessment is presently pending
				before the State Tax Commission. This notice shall constitute the filing of an
				appeal in writing to the local board of equalization on behalf of the taxpayer.
				The local board of equalization shall hear and decide an appeal in the same
				manner it would hear and decide other appeals to it. The notice filed by the
				State Tax Commission on behalf of the taxpayer shall be filed before April 1 of
				the even-numbered year.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 30 - State Tax Commission › Chapter 3 - Local Assessment of Property and Appeals From Local Boards of Equalization › Section 12 CSR 30-3.015 - Orders of the Commission Under the Two-Year Assessed Value Cycle

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule establishes the procedure for
				  implementing commission decisions under the two-year assessed value cycle for
				  real property.
(1) In an
				appeal to the commission from the local board of equalization, the decision and
				order issued by the commission shall set the assessed value of the real
				property which is the subject of the appeal for both the first year of the two
				(2)-year cycle (odd-numbered year) and the second year of the two (2)-year
				cycle (even-numbered year), unless one (1) of the following conditions are met:
(A) The taxpayer did not file an appeal of
				his/her assessment to the commission in the odd-numbered year; or
(B) At the hearing before the commission or
				one (1) of its hearing officers on the appeal of the odd-numbered year's
				assessment, the assessor or the taxpayer presents evidence which shows that
				there has been new construction or property improvements to the subject
				property as defined in
				12 CSR
				30-3.001 during the odd-numbered year.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 30 - State Tax Commission › Chapter 3 - Local Assessment of Property and Appeals From Local Boards of Equalization › Section 12 CSR 30-3.025

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 137.115, RSMo 1939, amended 1945,
					 1951, 1959, 1972, 1973, 1981, 1983, 1985, 1985, 1986, 1987, 1989, 1990, 1991,
					 1992, 1998, 2002, 2003, 2004, 2005, 2007, 2008; 138.320, RSMo 1939, amended
					 1945; 138.430, RSMo 1939, amended 1945, 1947, 1978, 1983, 1989, 1999, 2008;
					 138.431, RSMo 1983, amended 1986, 1992, 1999; and 138.432, RSMo
					 1983.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 30 - State Tax Commission › Chapter 3 - Local Assessment of Property and Appeals From Local Boards of Equalization › Section 12 CSR 30-3.030 - Discovery

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule establishes the methods to be used
				  by a party to a proceeding before the commission to obtain discovery and
				  enforcement of discovery.
(1)
				Parties may obtain all available discovery in the same manner as the Missouri
				Supreme Court rules provide for civil actions in circuit court. The Commission
				and its Hearing Officers may, by order, enforce discovery for cause shown by
				the same methods, terms and conditions as provided by the Missouri Supreme
				Court rule in civil actions in the circuit court, except as may otherwise be
				required by law.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 30 - State Tax Commission › Chapter 3 - Local Assessment of Property and Appeals From Local Boards of Equalization › Section 12 CSR 30-3.040

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 138.360, RSMo 1939, amended 1945,
					 1949; 138.430, RSMo 1939, amended 1945, 1947, 1978, 1983, 1989; 536.073, RSMo
					 1957, amended 1985, 1989; and 536.077, RSMo
					 1957.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 30 - State Tax Commission › Chapter 3 - Local Assessment of Property and Appeals From Local Boards of Equalization › Section 12 CSR 30-3.050

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 138.430, RSMo 1939, amended 1945,
					 1947, 1978, 1983, 1989, 1999.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 30 - State Tax Commission › Chapter 3 - Local Assessment of Property and Appeals From Local Boards of Equalization › Section 12 CSR 30-3.060

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 138.430, RSMo 1939, amended 1945,
					 1947, 1978, 1983, 1989, 1999.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 30 - State Tax Commission › Chapter 3 - Local Assessment of Property and Appeals From Local Boards of Equalization › Section 12 CSR 30-3.065

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 137.122, RSMo 2005, amended 2008;
					 138.430, RSMo 1939, amended 1945, 1947, 1978, 1983, 1989, 1999, 2008; and
					 138.431, RSMo 1983, amended 1986, 1992, 1999,
					 2010.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 30 - State Tax Commission › Chapter 3 - Local Assessment of Property and Appeals From Local Boards of Equalization › Section 12 CSR 30-3.070

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 138.430, RSMo 1939, amended 1945,
					 1947, 1978, 1983, 1989.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 30 - State Tax Commission › Chapter 3 - Local Assessment of Property and Appeals From Local Boards of Equalization › Section 12 CSR 30-3.075 - Receipt of Evidence Indicating Value Greater than Assessor or Board-First Class Charter Counties

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule explains the procedures which
				  hearing officers are to follow relative to evidence offered by assessors in
				  first class charter counties which indicates a property value greater than the
				  value that has been determined by the board of equalization or the assessor
				  previously.
(1) In any case
				in a first class charter county or a city not within a county, where the
				assessor presents evidence which indicates a valuation higher than the value
				finally determined by the assessor or the value determined by the board of
				equalization, whichever is higher, for that assessment period, such evidence
				will only be received for the purpose of sustaining the assessor's or board's
				valuation, and not for increasing the valuation of the property under
				appeal.
*Original authority: 138.060, RSMo 1939, amended 1945,
					 1992, 1993; 138.430, RSMo 1939, amended 1945, 1947, 1978, 1983, 1989,
					 1999.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 30 - State Tax Commission › Chapter 3 - Local Assessment of Property and Appeals From Local Boards of Equalization › Section 12 CSR 30-3.080

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 138.430, RSMo 1939, amended 1945,
					 1947, 1978, 1983, 1989; 138.431, RSMo 1983, amended 1986, 1992; and 138.432,
					 RSMo 1983.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 30 - State Tax Commission › Chapter 3 - Local Assessment of Property and Appeals From Local Boards of Equalization › Section 12 CSR 30-3.085

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 138.430, RSMo 1939, amended 1945,
					 1947, 1978, 1983, 1989; 138.431, RSMo 1983, amended 1986,
					 1992.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 30 - State Tax Commission › Chapter 3 - Local Assessment of Property and Appeals From Local Boards of Equalization › Section 12 CSR 30-3.090 - Determining Class Life for Tangible Personal Property

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule sets out the publication assessors
				  are to use when estimating value for depreciable tangible personal property for
				  mass appraisal purposes.
(1)
				For purposes of assessors estimating the value of depreciable tangible personal
				property for mass appraisal purposes in accordance with section
				137.122,
				RSMo, class life and recovery periods shall be determined by reference to
				Internal Revenue Service Publication 946-How to Depreciate Property or
				successor publications thereto. Specifically, class lives and recovery periods
				shall be determined by reference to Appendix B- Table of Class Lives and
				Recovery Periods. Class life shall be determined under Table B-1 and Table B-2
				under the column-Class Life (in years). Recovery period shall be determined by
				the number corresponding to the Class Life number for given items of machinery,
				tools, appliances and equipment under the column-GDS (MACRS).
*Original authority: 138.430, RSMo 1939, amended 1945,
					 1947, 1978, 1983, 1989, 1999.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 40 - State Lottery › Chapter 10 - General Considerations › Section 12 CSR 40-10.010 - Definitions

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment streamlines the format consistent
				  with other definitions and uses terminology consistent with other regulations
				  in Division 40.
(1) Person. Any
				natural person, individual, firm, corporation, partnership, trust, limited
				liability company (LLC), or unincorporated association.
(2) Vendor. Any person who contracts with the
				commission to supply goods or services which will be used directly in the
				operation of lottery games. Vendor does not include parent corporations of,
				holding companies of or subsidiary corporations of a corporation contracting
				with the commission.
(3) Licensee.
				Any person licensed to sell lottery tickets at one (1) or more locations.
(4) Director or Executive
				Director. The director or his/her designee.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 40 - State Lottery › Chapter 10 - General Considerations › Section 12 CSR 40-10.020 - Sovereign Immunity

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule provides that sovereign immunity
				  applies to the lottery operations except as it is waived by the
				  legislature.
The Missouri State Lottery Commission, its staff and
				  employees and the state of Missouri shall not be liable to any licensee or
				  vendor for any damage arising in connection with the operation or conduct of
				  the lottery except as may be provided by statute.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 40 - State Lottery › Chapter 10 - General Considerations › Section 12 CSR 40-10.030 - Use of Certain Terms Prohibited

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule restricts the use of Missouri
				  Lottery, " "State Lottery" or "Missouri State Lottery" without authorization of
				  the director.
(1) No person
				shall use the terms "State Lottery," "Missouri Lottery" or "Missouri State
				Lottery" without the approval of the commission.
(2) The director is delegated to approve
				requests for use of the terms set forth in section (1).
(3) The director shall inform the commission
				of approvals under this rule at its next regular meeting.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 40 - State Lottery › Chapter 10 - General Considerations › Section 12 CSR 40-10.040 - Commission Meetings

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule informs the commission's meeting
				  frequency and procedures.
(1)
				The commission shall meet at least quarterly, whether in person or via
				electronic media, with such meetings presided over by the chairman or, in the
				chairman's absence or at the chairman's request, by the vice chairman, if
				any.
(2) The commission shall elect
				officers from its membership as it determines.
(3) Interim meetings shall be convened at the
				request of the chairman or upon written request received by the chairman from a
				majority of the commission.
(4) The
				commission shall conduct its meetings in accordance with the current edition of
				Robert's Rules of Order Newly Revised in all cases in which they are applicable
				and not inconsistent with applicable law.
*Original authority: 313.220, RSMo 1985, amended 1988,
					 1993, 1995.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 40 - State Lottery › Chapter 10 - General Considerations › Section 12 CSR 40-10.050 - Personal Pecuniary Interest

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The purpose of this rule is to define
				  personal pecuniary interest as that term is used in section
				  313.275.
(1) The Missouri State Lottery Commission
				interprets the term personal pecuniary interest as that term is used in section
				313.275
				to mean-
(A) Pecuniary interest means-
1. An ownership interest in the corporation,
				association or firm referred to in section
				313.275;
				and
2. The ownership interest must
				exceed five percent (5%) of the total ownership; and
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 40 - State Lottery › Chapter 10 - General Considerations › Section 12 CSR 40-10.060 - Moneys Received

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The purpose of this rule is to define moneys
				  received from the sale of lottery tickets as that term is used in section
				  313.321.
(1) The Missouri State Lottery Commission
				interprets the term moneys received from the sale of Missouri State Lottery
				tickets, as that term is used in section
				313.321,
				to mean moneys received by the retailer for the sale of Missouri Lottery
				products to the public.
*Original authority: 313.220, RSMo 1985, amended 1988,
					 1993, 1995.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 40 - State Lottery › Chapter 10 - General Considerations › Section 12 CSR 40-10.070 - Alternative Distribution Channels

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The purpose of this rule is to define alternative
				  distribution channels.
(l) The lottery
				commission reserves the right to sell wagers through alternative distribution
				channels in order to ensure that the Missouri Lottery has the necessary
				products to sustain revenue growth and to remain competitive. These channels
				may be used to distribute lottery games, products, or promotions. Rules will be
				developed and established per channel and will adhere to existing rules of that
				particular game, product, or promotion. The lottery will report and settle
				retailer transactions in the same manner as the traditional retail distribution
				channel.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 40 - State Lottery › Chapter 20 - Fiscal › Section 12 CSR 40-20.010 - Licensees to Authorize Electronic Funds Transfer (EFT)

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment allows retailer EFT requirements to
				  be combined into a single rule.
(1)
				Licensees shall authorize the debiting of an account in their names for the
				purpose of electronic funds transfer to a collection account.
(A) The licensee shall execute all forms
				required by his/her bank and any forms required by the transferring
				bank.
(B) The licensee, at his/her
				option, may establish a separate account for the purpose of transferring funds
				electronically to the Missouri State Lottery Fund.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 40 - State Lottery › Chapter 20 - Fiscal › Section 12 CSR 40-20.030 - Nonsufficient Funds

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The purpose of this rule is to establish policy for
				  the treatment of nonsufficient funds submitted by the licensees.
(1) Any licensee whose account does not
				contain sufficient funds for debiting by electronics funds transfer (EFT) for
				any and all payments shall be subject to changes in credit limits or
				establishment of special payment arrangements as may be required by the
				Missouri Lottery.
(2) After the
				Missouri Lottery notifies a licensee of a non-transfer of funds (NTF), the
				retailer shall pay the amount of the NTF by re-sweep, certified check,
				cashier's check, or money order immediately upon notification of an NTF as
				directed by the Missouri Lottery.
(3) The lottery may charge an additional fee
				for each NTF returned.
(4) Any
				licensee who fails to comply with the conditions established by the Missouri
				Lottery shall be subject to suspension or revocation under section
				313.255.7(3).
(5) If the director
				is satisfied that a debit was returned NTF as a result of the Missouri Lottery
				or of mistakes by any banking institution, s/he may waive the requirements of
				this rule.
*Original authority: 313.220, RSMo 1985, amended 1988,
					 1993, 1995.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 40 - State Lottery › Chapter 20 - Fiscal › Section 12 CSR 40-20.040 - Return of Tickets for Scratchers Game

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The purpose of this rule is to establish a period of
				  time for the return of game tickets at the end of a Scratchers game.
(1) Scratchers game tickets may be returned
				to the Missouri Lottery at any time prior to the end of an Scratchers game and
				up to ninety (90) days following the last day on which prizes may be claimed
				for that game for full credit.
(2)
				Any Scratchers game tickets returned within the time period set forth in
				section (1) of this rule will receive a full credit in the amount of money
				invoiced based on verification of the tickets returned.
(3) Returned Scratchers game tickets will not
				be given credit if returned after the time period set forth in section (1),
				unless the director is satisfied that a return after the period set forth in
				section (1) of this rule is the result of the Missouri Lottery or other
				conditions beyond the control of the licensee, s/he may waive the time period
				restriction set forth in section (1). Returned Scratchers will not be credited
				if they cannot be verified.
*Original authority: 313.220, RSMo 1985, amended 1988,
					 1993, 1995.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 40 - State Lottery › Chapter 30 - Lottery Vendors › Section 12 CSR 40-30.180 - Adoption of State Purchasing Rules

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment addresses the CSRs used for
				  purchasing.
(1) The Missouri Lottery
				shall adopt the purchasing rules established for the Office of Administration
				(OA) in 1 CSR 40 with the exception of
				1 CSR 40-1.010,
				1 CSR
				40-1.040,
				1 CSR
				10-17.040,
				1
				CSR 10-17.050, and
				1
				CSR 40-1.090.
(A) In
				1 CSR 40-1.030
				Definitions: Where applicable, job titles and organization references to Office
				of Administration titles shall be construed to refer to corresponding Missouri
				Lottery titles.
(B) Future changes,
				revisions or modifications of the Office of Administration's purchasing rules
				will be accepted or rejected at the discretion of the Missouri Lottery
				executive director. Unless expressly rejected or modified by the executive
				director, such change, revision or modification shall be deemed accepted by the
				Missouri Lottery executive director.