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
Universal Citation: 12 MO Code of State Regs 10-113.320
Current through Register Vol. 49, No. 18, September 16, 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.
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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