ÐÏࡱá > þÿ ? A þÿÿÿ > ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿì¥Á {` ð¿ á bjbjîFîF *( Œ, Œ, á ÿÿ ÿÿ ÿÿ ¤ ² ² ² ² ² ² ² Æ $ Æ Ô 0 J J J J J J J J S U U U U U U $ h l! † y ² a J J a a y ² ² J J Ž # # # a ú ² J ² J S # a S # # ² ² # J > eï(Ô7Æ [ ¾ # G ¤ 0 Ô # ò! ò! # ò! ² # $ J Ø " š # ¼ | 8 ) J J J y y J J J Ô a a a a Æ Æ Æ ¤ j ¤ Æ Æ Æ j Æ Æ Æ ² ² ² ² ² ² ÿÿÿÿ Title 12--DEPARTMENT OF REVENUE Division 10--Director of Revenue Chapter 11--County Sales Tax 12 CSR 10-11.030 Effective Date (Rescinded May 30, 2000) AUTHORITY: section 67.515 and 67.706, RSMo 1986. Original rule filed Sept. 7, 1984, effective Jan. 12, 1985. Rescinded: Filed Nov. 2, 1999, effective May 30, 2000. 12 CSR 10-11.040 Tax Imposed (Rescinded May 30, 2000) AUTHORITY: sections 67.515 and 67.706, RSMo 1986. Original rule filed Sept. 7, 1984, effective Jan. 12, 1985. Rescinded: Filed Nov. 2, 1999, effective May 30, 2000. 12 CSR 10-11.050 Location of Machine Determines (Rescinded March 30, 2006) AUTHORITY: sections 67.515 and 67.706, RSMo 1986. Original rule filed Sept. 7, 1984, effective Jan. 12, 1985. Rescinded: Filed Sept. 12, 2005, effective March 30, 2006. 12 CSR 10-11.060 State Sales Tax Rules Apply (Rescinded March 30, 2006) AUTHORITY: sections 67.515 and 67.706, RSMo 1986. Original rule filed Sept. 7, 1984, effective Jan. 12, 1985. Rescinded: Filed Sept. 12, 2005, effective March 30, 2006. 12 CSR 10-11.080 Seller Entitled (Rescinded March 30, 2006) AUTHORITY: sections 67.515 and 67.706, RSMo 1986. Original rule filed Sept. 7, 1984, effective Jan. 12, 1985. Rescinded: Filed Sept. 12, 2005, effective March 30, 2006. 12 CSR 10-11.090 When County Tax Applies (Rescinded May 30, 2000) AUTHORITY: sections 67.515 and 67.706, RSMo 1986. Original rule filed Sept. 7, 1984, effective Jan. 12, 1985. Rescinded: Filed Nov. 2, 1999, effective May 30, 2000. In Fabick and Company v. Schaffner, 492 SW2d 737 (1973) the court held that because the taxpayer had a "place of business" within the city limits all sales were subject to local tax including equipment delivered from seller's place of business in Jefferson City to a customer outside the city; deliveries from a point outside the city to another point outside the city but within the state, and sales delivered from outside the state to a customer inside the state either within or without Jefferson City. 12 CSR 10-11.100 Determining Which Tax Applies (Rescinded June 30, 2005) AUTHORITY: sections 67.515 and 67.706, RSMo 1986. Original rule filed Sept. 7, 1984, effective Jan. 12, 1985. Rescinded: Filed Dec. 15, 2004, effective June 30, 2005. 12 CSR 10-11.120 Items Taken from Inventory (Rescinded June 30, 2005) AUTHORITY: sections 67.515 and 67.706, RSMo 1986. Original rule filed Sept. 7, 1984, effective Jan. 12, 1985. Rescinded: Filed Dec. 15, 2004, effective June 30, 2005. 12 CSR 10-11.130 County Tax Applies—Delivery from Outside the State (Rescinded June 30, 2005) AUTHORITY: sections 67.515 and 67.706, RSMo 1986. Original rule filed Sept. 7, 1984, effective Jan. 12, 1985. Rescinded: Filed Dec. 15, 2004, effective June 30, 2005. 12 CSR 10-11.140 Application of County Sales Tax to Rental or Leasing Receipts (Rescinded June 30, 2005) AUTHORITY: sections 67.515 and 67.706, RSMo 1986. Original rule filed Sept. 7, 1984, effective Jan. 12, 1985. Rescinded: Filed Dec. 15, 2004, effective June 30, 2005. 12 CSR 10-11.150 Refund Procedure (Rescinded October 30, 2000) AUTHORITY: sections 67.515 and 67.706, RSMo 1986. Original rule filed Sept. 7, 1984, effective Jan. 12, 1985. Rescinded: Filed April 19, 2000, effective Oct. 30, 2000. 12 CSR 10-11.160 Motor Vehicles (Rescinded March 30, 2006) AUTHORITY: sections 67.515 and 67.706, RSMo 1986. Original rule filed Sept. 7, 1984, effective Jan. 12, 1985. Rescinded: Filed Sept. 12, 2005, effective March 30, 2006. 12 CSR 10-11.180 Delinquent Tax (Rescinded March 30, 2006) AUTHORITY: sections 67.515 and 67.706, RSMo 1986. Original rule filed Sept. 7, 1984, effective Jan. 12, 1985. Rescinded: Filed Sept. 12, 2005, effective March 30, 2006. 12 CSR 10-11.190 Erroneous Business Locations-Transfers from County-to-County (Rescinded May 30, 2000) AUTHORITY: sections 67.515 and 67.706, RSMo 1986. Original rule filed Sept. 7, 1984, effective Jan. 12, 1985. Amended: Filed July 2, 1986, effective Dec. 11, 1986. Rescinded: Filed Nov. 2, 1999, effective May 30, 2000. 12 CSR 10-11.200 Adjustment to Decennial Census by St. Louis County Area (Rescinded May 30, 2000) AUTHORITY: section 66.620, RSMo 1986. Original rule filed Oct. 8, 1986, effective Jan. 30, 1987. Rescinded: Filed Nov. 2, 1999, effective May 30, 2000. 12 CSR 10-11.210 Distribution of Delinquent Sales Taxes (St. Louis County Area) (Rescinded May 30, 2000) AUTHORITY: section 66.620, RSMo 1986. Original rule filed Oct. 8, 1986, effective Jan. 30, 1987. Rescinded: Filed Nov. 2, 1999, effective May 30, 2000. 12 CSR 10-11.220 Requirements for Filing the Incorporation of a New Political Sub-division (St. Louis County) (Rescinded May 30, 2000) AUTHORITY: section 66.620, RSMo 1986. Original rule filed Oct. 8, 1986, effective Jan. 30, 1987. Rescinded: Filed Nov. 2, 1999, effective May 30, 2000. 12 CSR 10-11.230 Adjustments Based Upon Annexation by Political Subdivisions (St. Louis County) (Rescinded May 30, 2000) AUTHORITY: section 66.620, RSMo 1986. Original rule filed Oct. 8, 1986, effective Jan. 30, 1987. Rescinded: Filed Nov. 2, 1999, effective May 30, 2000. 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