Missouri Code of State Regulations
Title 12 - DEPARTMENT OF REVENUE
Division 40 - State Lottery
Chapter 40 - Retail Sales Licenses
Section 12 CSR 40-40.240 - Retail Sales Tax License Required
Current through Register Vol. 49, No. 6, March 15, 2024
PURPOSE: This amendment removes the reference to being organized for a political purpose, and allows the director to exempt a retailer from having a retail sales tax license.
PURPOSE: This rule requires retail licensees to have either a retail sales tax license, be organized for civic, fraternal, charitable, or labor purposes or be exempted by the director.
(1) All persons licensed to sell lottery tickets at retail shall either-
(2) The director shall have the discretion to exempt from this rule any corporation organized under Chapter 355, RSMo if the corporation is otherwise qualified under these rules and it is in the best interest of the lottery to license the corporation to sell lottery tickets at retail.
*Original authority 1985, amended 1988.