reglab/statecodes huggingface dataset:
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 2 - Income Tax › Section 12 CSR 10-2.220 - Taxation of Nonresident Members of Professional Athletic Teams

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule clarifies the taxation of income
				  of nonresident members of professional athletic teams under existing Missouri
				  statutes.
(1) Teams and
				Nonresident Members Defined.
(A) The term
				professional athletic team includes, but is not limited to, any professional
				baseball, basketball, football, soccer and hockey team.
(B) Nonresident members of professional
				athletic teams shall include players on the disabled list (if they are in
				uniform on the day of the game at the site of the game) and any others
				travelling with and performing services on behalf of a professional athletic
				team.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 2 - Income Tax › Section 12 CSR 10-2.225 - Withholding of Tax by Nonresident Professional Athletic Teams

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule establishes guidelines for the
				  employer withholding of income tax as specified in sections 143.191-143.265 and
				  285.230,
				  RSMo.
(1) All nonresident
				professional athletic teams shall be considered transient employers as defined
				in section
				285.230,
				RSMo and shall be required to file a financial assurance instrument pursuant to
				section
				285.230,
				RSMo.
(2) Teams and Members
				Defined.
(A) The term professional athletic
				team includes, but is not limited to, any professional baseball, basketball,
				football, soccer and hockey team.
(B) Members of professional athletic teams
				shall include players, managers, coaches, trainers, travelling secretaries,
				players on the disabled list (if they are in uniform on the day of the game at
				the site of the game) and any others travelling with and performing services on
				behalf of a professional athletic team.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 2 - Income Tax › Section 12 CSR 10-2.226 - Withholding of Tax by Nonresident Professional Entertainers

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment adds clarifying language
				  regarding who is required to pay nonresident professional entertainers
				  tax.
(1) Nonresident
				Professional Entertainers Defined.
(A)
				Nonresident professional entertainer means a corporation registered outside
				this state, or a person who is not a resident of Missouri as defined by section
				143.101, RSMo, who, for
				compensation paid to an individual or other entity, performs any vocal,
				instrumental, musical, comedy, dramatic, dance, or other performance in
				Missouri before a live audience. Nonresident professional entertainer also
				includes any person traveling with the entertainer and performing services on
				behalf of the nonresident entertainer. For purposes of this definition, a
				"performance" does not include a presentation for educational purposes for
				which no admission fee, cover charge, purchase minimum, or other fee for
				admission is charged.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 2 - Income Tax › Section 12 CSR 10-2.250 - Reciprocal Agreements with Other States for Tax Refund Offsets

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule allows the department to enter
				  into reciprocal agreements to offset income tax refunds for state debts and
				  establishes the requirements for such agreements.
(1) In general, the department may enter into
				reciprocal agreements with other states to set off any income tax refund due
				any individual taxpayer of Missouri for debts of any other state that agrees to
				do the same for Missouri.
(2)
				Definition of Terms.
(A) Certified debt-A
				debt, as that term is defined in section
				143.782(2),
				RSMo, certified by one (1) state to another
				state to be eligible for a refund offset under the laws of the state referring
				the debt.
(B) Debtor-See section
				143.782(3),
				RSMo.
(C) Reciprocal agreement-An
				agreement between Missouri and another state for each state to offset tax
				refunds due to a taxpayer of the state against debts owed by the taxpayer to
				the other state.
(D) Refund-See
				section
				143.782(5),
				RSMo.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 2 - Income Tax › Section 12 CSR 10-2.255 - Allocation and Apportionment for Nonresident Shareholders of S Corporations and Nonresident Partners of Partnerships (Beginning on or After January 1, 2020)

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule interprets and applies sections
				  143.421
				  and
				  143.471,
				  RSMo, for purposes of determining the adjusted gross income from a
				  shareholder's pro rata share of items of S corporation income, gain, loss, or
				  deduction and the adjusted gross income of a nonresident partner from the
				  partnership's items of income, gain, loss, or deduction.
(1) Definitions.
(A) Missouri allocated income. That portion
				of an entity's nonap-portionable income, as that term is used in section
				143.455,
				RSMo, that is allocated to Missouri under any of the provisions of section
				143.455,
				RSMo or any other applicable provision of Missouri law.
(B) Missouri apportioned income. The income
				figure arrived at by multiplying an entity's net income, less nonapportionable
				income, as that term is used in section
				143.455,
				RSMo, by the receipts factor provided in section 143.455.10., RSMo.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 2 - Income Tax › Section 12 CSR 10-2.436 - SALT Parity Act Implementation

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule explains how a partnership or an S
				  corporation may elect to become an affected business entity under section
				  143.436, RSMo, the timing of
				  affected business entity tax return filing, how to designate an affected
				  business entity representative for a tax year, the estimated tax obligations
				  and withholding obligations of an affected business entity, and an aspect of
				  the tax credit under the SALT Parity Act.
(1) For tax years ending on or after December
				31, 2022, a partnership or S corporation electing to become an affected
				business entity for a tax year shall make such election on its affected
				business entity tax return (Form MO-PTE). A separate election must be made for
				each tax year.
(2) An election to
				become an affected business entity for a tax year shall not be effective if the
				partnership or S corporation has not successfully designated a person as an
				affected business entity representative for that tax year at or before the time
				the partnership or S corporation attempts to make such election. For an
				election to be effective, the affected business entity tax return (Form MO-PTE)
				on which the election is made must include the signatures of either-
(A) Each member of the electing entity who is
				a member at the time the affected business entity tax return is filed;
				or
(B) An officer, manager, or
				member of the electing entity who is authorized to make the election and who
				attests to having such authorization under penalty of perjury.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 2 - Income Tax › Section 12 CSR 10-2.705 - Filing Corporation Tax Returns

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment makes technical corrections
				  and updates.
(1) Place for
				Filing Returns and Payment of Taxes. The place for filing the Missouri
				corporation income tax return and the payment of Missouri corporation income
				taxes, however transmitted (e.g., by mail), shall be the Missouri Department of
				Revenue's office at 301 West High Street, Jefferson City, MO
				65101-1517.
(2) Consolidated
				Federal Income Tax Returns Required-When. A corporation which participates in
				the filing of a consolidated federal income tax return, but not a Missouri
				consolidated income tax return, shall attach to its separate Missouri
				Corporation Income Tax Return Form MO-1120, U.S. Corporation Income Tax Return
				Form 1120 for the corresponding tax year, one (1) complete copy of the actual
				consolidated federal income tax return filed with the Internal Revenue Service
				for the corresponding tax year, if any, together with all pertinent schedules
				so filed, if any. A subsidiary member filing a separate Missouri return may
				satisfy this requirement by instead attaching to its Missouri return the first
				five (5) pages of the consolidated federal income tax return filed with the
				Internal Revenue Service for the corresponding tax year, if any, as well as an
				income statement or a summary of profit companies within the affiliated group
				for the tax year.
*Original authority: 143.511, RSMo 1972, amended 1994 and
					 143.571 and 143.961, RSMo 1972.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 2 - Income Tax › Section 12 CSR 10-2.710 - Net Operating Losses on Individual Income Tax Returns

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule explains the proper Missouri
				  income tax treatment of net operating losses by individuals.
(1) A taxpayer whose deductions for the year
				are more than his/her income for the year on his/her federal return (negative
				federal adjusted gross income) may have a net operating loss. The actual
				computation of the net operating loss is not identical to the computation of
				federal adjusted gross income or loss for the year. Therefore, the amount shown
				as a loss on Federal Form 1040 must be adjusted to arrive at the net operating
				loss for the year. Federal rules limit what can be deducted when figuring a net
				operating loss. A taxpayer must complete Schedule A of Federal Form 1045 in
				order to determine his/her actual net operating loss.
(2) If it is determined that a net operating
				loss has been incurred, a deduction may be carried back three (3) tax years
				before the loss year and/or carried forward fifteen (15) tax years after the
				loss year until the net operating loss is used up. The net operating loss
				deduction is a business deduction in the year to which it is carried,
				regardless of whether the taxpayer is engaged in a trade or business in that
				tax year. If the taxpayer elected on his/her federal return to forgo the
				carryback period, s/he must also forgo the carryback period on the Missouri
				return.
(3) In the year of the net
				operating loss, a taxpayer must perform the following to determine the amount
				to enter as federal adjusted gross income on the Missouri return. These
				procedures will prevent the potential double benefit from a net operating loss.
(A) Complete Schedule A of Federal Form 1045
				to determine the net operating loss.
(B) Calculate the difference between the
				federal adjusted gross income and the net operating loss (the difference
				between the first line and the last line of Schedule A of Federal Form 1045).
1. If the net operating loss is greater than
				the federal adjusted gross income, enter the difference as a positive number on
				the federal adjusted gross income line on the Missouri return.
2. If the federal adjusted gross income is
				greater than the net operating loss, enter the difference as a negative number
				on the federal adjusted gross income line on the Missouri return.
(C) Complete the remainder of the
				Missouri return as required.
(D)
				Attach a copy of Schedule A of Federal Form 1045 to the Missouri
				return.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 2 - Income Tax › Section 12 CSR 10-2.710 - Net Operating Losses on Individual Income Tax Returns

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule explains the proper treatment of
				  net operating losses for purposes of Missouri individual income tax, as well as
				  the handling of negative federal adjusted gross income by
				  individuals.
(1) An
				individual taxpayer cannot have a negative federal adjusted gross income for
				purposes of computing Missouri adjusted gross income or Missouri nonresident
				adjusted gross income. An individual who, for federal income tax purposes, has
				a negative federal adjusted gross income for a given tax year must compute
				Missouri adjusted gross income or Missouri nonresident adjusted gross income
				for that tax year as though such individual's federal adjusted gross income was
				zero dollars ($0).
(A) Example: For federal
				income tax purposes, Taxpayer A's federal adjusted gross income is negative
				fifty thousand dollars (-$50,000). Taxpayer A has Missouri addition
				modifications of sixty thousand dollars ($60,000), and is entitled to a
				Missouri standard deduction of thirteen thousand dollars ($13,000). Taxpayer A
				is a Missouri resident, and has no other deductions, credits, or modifications.
				In completing the Form MO-1040, Taxpayer A must enter zero dollars ($0) on the
				line requesting the taxpayer's federal adjusted gross income. Taxpayer A adds
				the Missouri addition modifications of sixty thousand dollars ($60,000),
				resulting in a Missouri adjusted gross income of sixty thousand dollars
				($60,000). Taxpayer A then deducts the Missouri standard deduction of thirteen
				thousand dollars ($13,000), resulting in a Missouri taxable income of
				fortyseven thousand dollars ($47,000).
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 2 - Income Tax › Section 12 CSR 10-2.720

Current through Register Vol. 49, No. 14, July 15, 2024
The following material is incorporated into this rule by
					 reference: 1) Office of the Law Revision Counsel of the House of
					 Representatives, Internal Revenue Code, Title 26 U.S. Code, sections 105 and
					 106 (Washington: Government Printing Office, 1988). In accordance with section
					 536.031(4),
					 RSMo, the full text of material incorporated
					 by reference will be made available to any interested person at the Office of
					 the Secretary of State and the headquarters of the adopting state
					 agency.
*Original authority: 143.961, RSMo
					 1972.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 2 - Income Tax › Section 12 CSR 10-2.725 - Foster Parent Tax Deduction

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule interprets and implements the
				  foster parent tax deduction provided in section
				  143.1170, RSMo.
(1) The maximum deduction allowed by section
				143.1170, RSMo, is five thousand
				dollars ($5,000) per tax return, regardless of filing status, except that
				individuals with a filing status of married filing separately are allowed a
				maximum of only two thousand five hundred dollars ($2,500) per individual
				taxpayer.
(A) Example: For the entire year of
				2023 (365 days), John and Jane Smith both provided care to a child as foster
				parents as defined under section
				210.566, RSMo. John and Jane
				Smith file a Missouri income tax return using the filing status of married
				filing combined. John has expenses incurred directly in providing care as a
				foster parent in the amount of $6,000, and Jane has incurred such expenses in
				the amount of $5,500. On their combined Missouri income tax return for 2023,
				John and Jane may only take a deduction under section
				143.1170, RSMo, of
				$5,000.
(B) Example: Same as the
				above, except that John and Jane Smith use the filing status of married filing
				separately. On his 2023 Missouri income tax return, John may take a deduction
				under section 143.1170, RSMo, of only $2,500,
				and Jane may take a deduction under section
				143.1170, RSMo, of only
				$2,500.
(C) Example: Same as the
				above, with John and Jane Smith using the filing status of married filing
				separately, except that in 2023 John has expenses incurred directly in
				providing care as a foster parent in the amount of $4,000 and Jane has only
				$1,500 in such expenses. On his 2023 Missouri income tax return, John may only
				take a deduction under section
				143.1170, RSMo, of $2,500. On
				her 2023 Missouri income tax return, Jane may only take a deduction under
				section 143.1170, RSMo, of
				$1,500.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 2 - Income Tax › Section 12 CSR 10-2.730 - Expenses Related to Production of Tax Exempt Interest Income

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule clarifies business expense
				  reductions related to the production of exempt interest income pursuant to
				  sections 143.431.2 and
				  143.121.3(a),
				  RSMo.
(1) For purposes of
				this rule, exempt income means interest or dividends on obligations of the
				United States and its territories and possessions or of any authority,
				commission or instrumentality of the United States to the extent exempt from
				Missouri income taxes under the laws of the United States. Related expenses are
				defined as any expenses allocable to the earning of exempt income.
(2) Any expenses incurred in the production
				of exempt income shall reduce the exempt income pursuant to section
				143.121.3(a), RSMo. This statute is modeled after 26 U.S.C. section 265
				(
Internal Revenue Code
) which disallows the deduction for
				federal income tax purposes of expenses incurred to purchase or carry
				tax-exempt obligations.
(3) In
				arriving at the amount of related expenses, the taxpayer may use actual
				expenses or a reasonable estimate. In general, the taxpayer should use the same
				or similar method to that used to compute related expenses for federal income
				tax purposes, provided that the method reasonably reflects related expenses for
				Missouri-exempt income.
(4) If a
				taxpayer fails to compute reasonable related expenses, the director will make
				an adjustment based on the best information made available. If sufficient
				information is not made available or if the taxpayer's records do not provide
				sufficient information, the director will use the following formula to compute
				related expenses:
Exempt income
xExpense
				  items=Reduction to exempt income
Total income
The principal expense item in this formula is interest
				  expense, however, the director may include other expense items because of their
				  direct relationship to the production of exempt income. The taxpayer may
				  propose an alternative method provided that it properly reflects the amount of
				  related expenses.
(5) The
				reduction to exempt income shall be made only if related expenses total more
				than five hundred dollars ($500).
*Original authority: 143.121, RSMo 1972, amended 1977,
					 1986, 1989, 1990 and 143.431, RSMo 1972.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.002

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 144.270, RSMo 1939, amended 1941,
					 1943, 1945, 1947, 1955, 1961.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.017 - Renumbered

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 144.270, RSMo 1939, amended 1941,
					 1943, 1945, 1947, 1955, 1961.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.018

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 144.270, RSMo 1939, amended 1941,
					 1943, 1945, 1947, 1955, 1961.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.027 - Quarter-Monthly Period Reporting and Remitting Sales Tax

Current through Register Vol. 49, No. 14, July 15, 2024
(Moved to
				  12
				  CSR 10-3.626 )
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.050 - Drinks and Beverages

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule interprets the sales tax law as it
				  applies to the sale of drinks and beverages, and interprets and applies
				  sections
				  144.010 and
				  144.080,
				  RSMo.
(1) Sales tax applies
				to the total selling price of drinks and beverages, whether intoxicating or
				otherwise, unless the business or person selling the drink has a prominently
				displayed sign separately stating the price of the drink as well as the amount
				of the applicable sales tax or has an express written notice stating the price
				of the drink as well as the amount of the applicable sales tax on the menu,
				ticket, bill or cash register receipt which is supplied to each and every
				patron.
(2) Example 1: A bar sells
				mixed drinks for two dollars ($2). There are neither signs in the establishment
				nor any other written notification supplied to each patron that separately
				states the price of the drink and the applicable sales tax. The business is
				subject to sales tax on the two dollars ($2).
(3) Example 2: A bar sells mixed drinks for
				one dollar and seventy-five cents ($1.75) plus twenty-five cents (250) sales
				tax for a total price of two dollars ($2). The bar has a prominently displayed
				sign that reads: Mixed drinks one dollar and seventy-five cents ($1.75). The
				business is subject to sales tax on the one dollar and seventy-five cents
				($1.75).
(4) Example 3: A bar sells
				mixed drinks for two dollars ($2). The bar supplies the patron, simultaneously
				with the drink, a cash register receipt that reads: Mixed drinks one dollar and
				seventy-five cents ($1.75) plus twenty-five cents (250) sales tax, total two
				dollars ($2). The business is subject to sales tax on the one dollar and
				seventy-five cents ($1.75).
(5)
				Example 4: A restaurant sells mixed drinks for one dollar and seventy-five
				cents ($1.75) plus twenty-five cents (250) sales tax for a total price of two
				dollars ($2). The restaurant provides to each patron a menu which states: Mixed
				drinks one dollar and seventy-five cents ($1.75). The restaurant is subject to
				sales tax on the one dollar and seventy-five cents ($1.75).
(6) Example 5: A restaurant has an attached
				lounge that sells mixed drinks for two dollars ($2). While the patrons sitting
				in the restaurant are supplied with a menu which complies with section (5), the
				lounge patrons are not supplied with any written notification, such as a sign
				or otherwise, therefore, the restaurant lounge is subject to sales tax on the
				two dollars ($2).
*Original authority: 144.270, RSMo 1939, amended 1941,
					 1943, 1945, 1947, 1955, 1961.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.120 - Food Stamps and W.I.C (Women, Infants and Children) Vouchers

Current through Register Vol. 49, No. 14, July 15, 2024
(Rescinded December 30, 2003)
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.142

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 144.270, RSMo 1939, amended 1941,
					 1943, 1945, 1947, 1955, 1961.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.168

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 144.270, RSMo 1939, amended 1941,
					 1943, 1945, 1947, 1955, 1961.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.176 - Fees Paid in or to Places of Amusement, Entertainment or Recreation

Current through Register Vol. 49, No. 14, July 15, 2024
(Rescinded December 30, 2003)
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.179 - Separate Taxable Transactions Involving the Same Tangible Personal Property and the Same Taxpayer

Current through Register Vol. 49, No. 14, July 15, 2024
(Rescinded October 30, 2002)
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.182

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 144.270, RSMo 1939, amended 1941,
					 1943, 1945, 1947, 1955, 1961.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.188

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 144.270, RSMo 1939, amended 1941,
					 1943, 1945, 1947, 1955, 1961.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.247 - Information Required to be Filed by a Federal, State Agency or Missouri Political Subdivision Claiming Exemption

Current through Register Vol. 49, No. 14, July 15, 2024
(Rescinded October 30, 2002)
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.252

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 144.270, RSMo 1939, amended 1941,
					 1943, 1945, 1947, 1955, 1961.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.272

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 144.270, RSMo 1939, amended 1941,
					 1943, 1945, 1947, 1955, 1961.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.276 - Sales of Baling Wire, Baling Twine and Binder Twine

Current through Register Vol. 49, No. 14, July 15, 2024
(Rescinded June 28, 1986)
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.368

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 144.270, RSMo 1939, amended 1941,
					 1943, 1945, 1947, 1955, 1961.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.370

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 144.270, RSMo 1939, amended 1941,
					 1943, 1945, 1947, 1955, 1961.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.384 - Sales by Religious, Charitable, Civic, Social, Service and Fraternal Organizations at Community Events

Current through Register Vol. 49, No. 14, July 15, 2024
(Rescinded February 11, 1985)
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.404 - Cafeterias and Dining Halls

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule interprets the sales tax law as it
				  applies to cafeterias and dining halls.
(1) Tax exempt schools, charitable
				institutions, colleges and universities operating lunch rooms, cafeterias,
				dining rooms or any other facilities where meals are provided to students are
				not in the business of selling regularly to the public and are not subject to
				the sales tax. This exemption does not apply to food, drink and snacks sold at
				student unions and the like, where the items are equally available to and sold
				to the public.
*Original authority: 144.270, RSMo 1939, amended 1941,
					 1943, 1945, 1947, 1955, 1961.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.414

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 144.270, RSMo 1939, amended 1941,
					 1943, 1945, 1947, 1955, 1961.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.552 - Renumbered

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 144.270, RSMo 1939, amended 1941,
					 1943, 1945, 1947, 1955, 1961.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.554 - Filing Protest Payment Returns

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule provides instructions for filing
				  protest payment returns.
(1)
				A taxpayer filing a protest payment return must submit a notarized protest
				payment affidavit with the return reflecting the specific amount of tax being
				paid under protest. Separate checks need not be submitted for the state and
				local sales taxes being protested.
*Original authority: 144.270, RSMo 1939, amended 1941,
					 1943, 1945, 1947, 1955, 1961.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.570

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 144.270, RSMo 1939, amended 1941,
					 1943, 1945, 1947, 1955, 1961.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.572

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 144.270, RSMo 1939, amended 1941,
					 1943, 1945, 1947, 1955, 1961.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.574

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 144.270, RSMo 1939, amended 1941,
					 1943, 1945, 1947, 1955, 1961.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.578

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 144.270, RSMo 1939, amended 1941,
					 1943, 1945, 1947, 1955, 1961.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.579

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 144.270, RSMo 1939, amended 1941,
					 1943, 1945, 1947, 1955, 1961.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.614

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 144.270, RSMo 1939, amended 1941,
					 1943, 1945, 1947, 1955, 1961.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.830 - Diplomatic Exemptions Records to be Kept by Sellers as Evidence of Exempt Sales

Current through Register Vol. 49, No. 14, July 15, 2024
(Rescinded September 30, 2010)
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.846 - Taxability of Sales Made at Fund-Raising Events Conducted by Clubs and Organizations Not Otherwise Exempt From Sales Taxation

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule clarifies the taxability of
				  admission charges to certain fund-raising events conducted by clubs and
				  organizations not otherwise exempt from the collection and payment of sales
				  tax.
(1) Admission receipts
				to a fund-raising event, where food and beverages or other tangible personal
				property are provided to those attending, are not subject to sales tax when the
				person conducting the fund-raising event has paid sales tax on his/her
				purchases of the food and beverages and other tangible personal property to be
				provided to those attending. The taxable event takes place when the food and
				beverages are purchased by the promoter of the event. For sales tax purposes,
				the promoter of the event is deemed to be the consumer of the food, beverages
				and other tangible property.
(2)
				Receipts derived from the sale of tangible personal property, which are
				separate from and unrelated to the admission receipts from the fund-raising
				event, are subject to sales tax.
(3) Example: A club conducts a fund-raising
				event. Admission tickets are sold for fifty dollars ($50) each. The ticket
				entitles the purchaser to admission to the event which includes food and
				beverages which were purchased from a caterer by the club for twenty dollars
				($20) per person plus sales tax. The ticket also includes a memento, a soccer
				ball key chain, which the club purchased for one dollar ($1), plus sales tax.
				During the course of the event, an auction is conducted and items are sold to
				raise additional funds. Photos of the team are also offered for sale. Receipts
				from the admission tickets are considered donations and are not subject to
				sales tax; however, receipts derived from the auction and sale of the photos
				are subject to sales tax.
(4)
				Example: Assume the same facts as in section (3). There is also a cash bar
				operated by the hotel. The hotel must collect sales tax on all sales made at
				its bar.
(5) Example: A club
				conducts a fund-raiser. Admission tickets are sold for one hundred dollars
				($100) each. The club buys food and beverages under a resale exemption
				certificate. The actual cost of food and beverages is twenty dollars ($20) per
				ticket. Since the club did not pay tax on its purchase of food and beverages,
				but purchased them for resale, the taxable event is considered to take place
				when the admission ticket is sold. Therefore, the club must obtain a temporary
				sales tax license and must collect sales tax on the one hundred dollar ($100)
				admission ticket.
*Original authority: 144.270, RSMo 1939, amended 1941,
					 1943, 1945, 1947, 1955, 1961.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.852 - Orthopedic and Prosthetic Devices, Insulin and Hearing Aids

Current through Register Vol. 49, No. 14, July 15, 2024
(Rescinded October 30, 2000)
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.854

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 142.621, RSMo 1972 and 144.270, RSMo
					 1939, amended 1941, 1943, 1945, 1947, 1955,
					 1961.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.858 - Renumbered

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 144.270, RSMo 1939, amended 1941,
					 1943, 1945, 1947, 1955, 1961.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.868 - Not-for-Profit Civic, Social, Service or Fraternal Organizations-Criteria for Exemption

Current through Register Vol. 49, No. 14, July 15, 2024
(Rescinded March 30, 2011)
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.870 - Information Required to be Filed by Not-for-Profit Organizations Applying for a Sales Tax Exemption Letter

Current through Register Vol. 49, No. 14, July 15, 2024
(Rescinded February 28, 2011)
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.872

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 144.010, RSMo 1939, amended 1941,
					 1943, 1945, 1947, 1974, 1975, 1977, 1978, 1979, 1981, 1985, 1988, 1993;
					 144.021, RSMo 1965, amended 1982; and 144.270, RSMo 1939, amended 1941, 1943,
					 1945, 1947, 1955, 1961.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.874

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 144.010, RSMo 1939, amended 1941,
					 1943, 1945, 1947, 1974, 1975, 1977, 1978, 1979, 1981, 1985, 1988, 1993;
					 144.021, RSMo 1965, amended 1982; and 144.270, RSMo 1939, amended 1941, 1943,
					 1945, 1947, 1955, 1961.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.876 - Renumbered

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 144.270, RSMo 1939, amended 1941,
					 1943, 1945, 1947, 1955, 1961.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.880

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 144.270, RSMo 1939, amended 1941,
					 1943, 1945, 1947, 1955, 1961.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 3 - State Sales Tax › Section 12 CSR 10-3.890 - Area Betterment, Tourism or Marketing Program Fees To Be Included As Taxable Gross Receipts

Current through Register Vol. 49, No. 14, July 15, 2024
(Rescinded September 30, 2001)
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 4 - State Use Tax › Section 12 CSR 10-4.160 - Effect of Saturday, Sunday or Holiday on Payment Due

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule establishes the due date for
				  payment of taxes where the original due date falls on certain days and
				  interprets and applies section
				  144.655,
				  RSMo.
(1) If the last day for
				payment of the taxes falls on a Saturday, Sunday or legal holiday, the payment
				shall be considered timely if it is postmarked or filed in person the next
				succeeding day, which is not a Saturday, Sunday or legal Missouri or national
				holiday.
*Original authority: 144.705, RSMo
					 1959.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 4 - State Use Tax › Section 12 CSR 10-4.180 - Filing Final Return

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule establishes the due date for a
				  final return and sets forth the assumed liability of a purchaser of a
				  business.
(1) Any vendor
				terminating or selling his/her business, stock, furnishings or fixtures is
				required to file, within fifteen (15) days after terminating, a final return to
				be furnished by the director upon specific request. The return should be
				forwarded to the director of revenue with an accompanying remittance for taxes,
				interest and penalty if applicable, to the date of termination.
(2) Should an obligation exist, the purchaser
				shall withhold a sufficient amount from the purchase price of the business to
				defray any liability until the former owner provides the director of revenue
				with satisfactory evidence that the liability has been satisfied and no further
				liability exists or until the former owner obtains a certificate of no tax due
				from the director of revenue. If the person acquiring the business fails to
				accomplish the previously mentioned, s/he shall become liable for any taxes,
				interest or penalty charges made against the former owner.
*Original authority: 144.705, RSMo
					 1959.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 4 - State Use Tax › Section 12 CSR 10-4.185 - Filing Returns When No Liability Exists

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule prescribes that a return shall be
				  filed even though no liability exists.
(1) Every business, making sales of tangible
				personal property or rendering a taxable service, is required to file a
				combined sales/use tax return even though no (zero) (0) sales were made during
				the period covered by the return.
*Original authority: 144.705, RSMo
					 1959.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 4 - State Use Tax › Section 12 CSR 10-4.210

Current through Register Vol. 49, No. 14, July 15, 2024
The secretary of state has determined that the publication
					 of this rule in its entirety would be unduly cumbersome or expensive. The
					 entire text of the material referenced has been filed with the secretary of
					 state. This material may be found at the Office of the Secretary of State or at
					 the headquarters of the agency and is available to any interested person at a
					 cost established by state law.
*Original authority: 144.705, RSMo
					 1959.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 4 - State Use Tax › Section 12 CSR 10-4.310 - Timely Filing

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule refers to the postmark being prima
				  facie evidence in determining the date a return is filed and interprets and
				  applies section
				  144.655,
				  RSMo.
(1) Returns must be
				filed as stated in section
				144.655,
				RSMo. The postmark date of the envelope will be prima facie evidence of the
				date of filing the return.
*Original authority: 144.705, RSMo
					 1959.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 4 - State Use Tax › Section 12 CSR 10-4.600 - Return Required

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule interprets the use tax law as it
				  applies to use tax return filing requirements and interprets and applies
				  sections
				  144.655,
				  and
				  144.660,
				  RSMo.
(1) A use tax return
				must be filed and completed in its entirety.
(2) If the state use tax collections exceed
				two hundred fifty dollars ($250) in any one (1) calendar month, the business is
				required to report and remit tax for this month by the twentieth of the
				following month. Each month stands on its own and the two hundred fifty dollars
				($250) is not a cumulative total. In completing the return for a calendar
				quarter in which a monthly return has been filed, tax should be computed and
				shown only for the months not previously filed. The months covered by the
				return and the month previously filed must be clearly stated on the
				return.
*Original authority: 144.705, RSMo
					 1959.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 4 - State Use Tax › Section 12 CSR 10-4.610 - Annual Filing

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule interprets the use tax law as it
				  applies to the annual filing of use tax returns and interprets and applies
				  sections
				  144.655
				  and
				  144.660,
				  RSMo.
(1) Any person whose
				state use tax liability is less than forty-five dollars ($45) in each calendar
				quarter may file an annual return for that calendar year on or before January
				31 of the succeeding year.
*Original authority: 144.705, RSMo
					 1959.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 4 - State Use Tax › Section 12 CSR 10-4.626

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 144.190.4, RSMo 1939, amended 1941,
					 1943, 1945, 1979, 1986, 1988, 1991 and 144.705, RSMo
					 1959.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 5 - City Sales Tax, Transportation Sales Tax and Public Mass Transportation Tax › Section 12 CSR 10-5.005 - Date of Delivery Determines Applicability

Current through Register Vol. 49, No. 14, July 15, 2024
(Rescinded September 30, 2001)
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 5 - City Sales Tax, Transportation Sales Tax and Public Mass Transportation Tax › Section 12 CSR 10-5.060 - City Tax Applies-Delivery Outside Jurisdiction

Current through Register Vol. 49, No. 14, July 15, 2024
(Rescinded June 30, 2005)
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 5 - City Sales Tax, Transportation Sales Tax and Public Mass Transportation Tax › Section 12 CSR 10-5.070 - City Tax Applies-Delivery from Outside the State

Current through Register Vol. 49, No. 14, July 15, 2024
(Rescinded June 30, 2005)
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 5 - City Sales Tax, Transportation Sales Tax and Public Mass Transportation Tax › Section 12 CSR 10-5.072 - Metered and Non-metered Natural Gas Sales

Current through Register Vol. 49, No. 14, July 15, 2024
(Rescinded February 28, 2006)
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 5 - City Sales Tax, Transportation Sales Tax and Public Mass Transportation Tax › Section 12 CSR 10-5.075 - Application of City Sales Tax to Rental or Leasing Receipts

Current through Register Vol. 49, No. 14, July 15, 2024
(Rescinded June 30, 2005)
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 5 - City Sales Tax, Transportation Sales Tax and Public Mass Transportation Tax › Section 12 CSR 10-5.095 - Over-the-Road Trailers

Current through Register Vol. 49, No. 14, July 15, 2024
(Rescinded February 28, 2006)
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 5 - City Sales Tax, Transportation Sales Tax and Public Mass Transportation Tax › Section 12 CSR 10-5.105 - Erroneous Business Locations Transfers from City-to-City

Current through Register Vol. 49, No. 14, July 15, 2024
(Rescinded May 30, 2000)
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 5 - City Sales Tax, Transportation Sales Tax and Public Mass Transportation Tax › Section 12 CSR 10-5.505 - Date of Delivery Determines Applicability

Current through Register Vol. 49, No. 14, July 15, 2024
(Rescinded September 30, 2001)