Missouri Code of State Regulations
Title 12 - DEPARTMENT OF REVENUE
Division 10 - Director of Revenue
Chapter 110 - Sales/Use Tax-Exemptions
Section 12 CSR 10-110.210 - Television and Radio
Universal Citation: 12 MO Code of State Regs 10-110.210
Current through Register Vol. 49, No. 18, September 16, 2024
Broadcasters
PURPOSE: This rule explains the television and radio broadcasters sales tax exemption.
(1) In general, radio and television broadcasters are exempt from sales and use tax, both state and local, on purchases of utilities, machinery, and equipment used or consumed directly in the broadcasting of their programs.
(2) Definition of Terms.
(A) Broadcaster-An entity who transmits (a
radio or television signal) over the airwaves for public or general use. A
cable or satellite provider is not a broadcaster.
(3) Basic Application.
(A) A Missouri radio or television station
purchases utilities, machinery and equipment for use directly in the
broadcasting of their programming. The purchase of the utilities, machinery and
equipment are not subject to state or local tax.
*Original authority: 144.054, RSMo 2007 and 144.270, RSMo 1939, amended 1941, 1943, 1945, 1947, 1955, 1961.
Disclaimer: These regulations may not be the most recent version. Missouri may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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