Missouri Code of State Regulations
Title 12 - DEPARTMENT OF REVENUE
Division 10 - Director of Revenue
Chapter 4 - State Use Tax
- Section 12 CSR 10-4.005
- Section 12 CSR 10-4.010
- Section 12 CSR 10-4.015
- Section 12 CSR 10-4.020
- Section 12 CSR 10-4.025 - Guideline for When Title Passes
- Section 12 CSR 10-4.030 - Delivery Charges
- Section 12 CSR 10-4.035
- Section 12 CSR 10-4.040 - Delivery Expenses to Purchaser
- Section 12 CSR 10-4.045
- Section 12 CSR 10-4.050
- Section 12 CSR 10-4.055
- Section 12 CSR 10-4.060
- Section 12 CSR 10-4.070 - Use Tax License Necessary
- Section 12 CSR 10-4.075 - Sales to Contractors
- Section 12 CSR 10-4.080
- Section 12 CSR 10-4.085
- Section 12 CSR 10-4.090
- Section 12 CSR 10-4.095
- Section 12 CSR 10-4.100
- Section 12 CSR 10-4.105
- Section 12 CSR 10-4.110
- Section 12 CSR 10-4.115
- Section 12 CSR 10-4.120
- Section 12 CSR 10-4.125 - Gross Sales Reporting Method
- Section 12 CSR 10-4.127
- Section 12 CSR 10-4.130
- Section 12 CSR 10-4.135
- Section 12 CSR 10-4.140
- Section 12 CSR 10-4.145 - Audit, No Credit
- Section 12 CSR 10-4.150
- Section 12 CSR 10-4.155
- Section 12 CSR 10-4.160 - Effect of Saturday, Sunday or Holiday on Payment Due
- Section 12 CSR 10-4.165 - Bad Debts Credit
- Section 12 CSR 10-4.170 - Renumbered
- Section 12 CSR 10-4.175
- Section 12 CSR 10-4.180 - Filing Final Return
- Section 12 CSR 10-4.185 - Filing Returns When No Liability Exists
- Section 12 CSR 10-4.190
- Section 12 CSR 10-4.200
- Section 12 CSR 10-4.205
- Section 12 CSR 10-4.210
- Section 12 CSR 10-4.215
- Section 12 CSR 10-4.220
- Section 12 CSR 10-4.225 - Fifteen Days Defined- Personal Service
- Section 12 CSR 10-4.230
- Section 12 CSR 10-4.235 - Acknowledgement of Informal Hearing
- Section 12 CSR 10-4.240
- Section 12 CSR 10-4.245
- Section 12 CSR 10-4.250
- Section 12 CSR 10-4.255 - Who Should Request Refund
- Section 12 CSR 10-4.260 - Claim Form
- Section 12 CSR 10-4.265 - Refund Rather Than Credit
- Section 12 CSR 10-4.270 - Allowance for Defective Merchandise
- Section 12 CSR 10-4.275 - Application Required
- Section 12 CSR 10-4.280
- Section 12 CSR 10-4.290
- Section 12 CSR 10-4.295 - Rulings
- Section 12 CSR 10-4.300
- Section 12 CSR 10-4.305
- Section 12 CSR 10-4.310 - Timely Filing
- Section 12 CSR 10-4.315 - Fifteen Days-Defined Personal Service
- Section 12 CSR 10-4.320 - Renumbered
- Section 12 CSR 10-4.330 - Application for Refund/Credit-Amended Returns
- Section 12 CSR 10-4.340 - Dual Operators
- Section 12 CSR 10-4.600 - Return Required
- Section 12 CSR 10-4.610 - Annual Filing
- Section 12 CSR 10-4.620
- Section 12 CSR 10-4.622 - Marketing Organizations Soliciting Sales Through Exempt Entity Fund-Raising Activities
- Section 12 CSR 10-4.624 - Change of State Use Tax Rate
- Section 12 CSR 10-4.626
- Section 12 CSR 10-4.628 - Accrual Basis Reporting
- Section 12 CSR 10-4.630
- Section 12 CSR 10-4.632 - Certificate of Deposit- Use Tax
- Section 12 CSR 10-4.634 - Delivery, Freight and Transportation Charges-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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