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
Universal Citation: 12 MO Code of State Regs 10-4.610
Current through Register Vol. 49, No. 18, September 16, 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.
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