Chapter 5 - City Sales Tax, Transportation Sales Tax and Public Mass Transportation Tax
- Section 12 CSR 10-5.005 - Date of Delivery Determines Applicability
- Section 12 CSR 10-5.010 - Layaways
- Section 12 CSR 10-5.015 - Effective Date
- Section 12 CSR 10-5.020 - Tax Imposed
- Section 12 CSR 10-5.025 - Location of Machine Determines
- Section 12 CSR 10-5.030 - State Sales Tax Rule Apply
- Section 12 CSR 10-5.035 - Deductions
- Section 12 CSR 10-5.040 - Seller Not Entitled
- Section 12 CSR 10-5.045 - Seller Entitled
- Section 12 CSR 10-5.050 - When City Tax Applies
- Section 12 CSR 10-5.055 - Determining Which Tax Applies
- Section 12 CSR 10-5.060 - City Tax Applies-Delivery Outside Jurisdiction
- Section 12 CSR 10-5.065 - Items Taken from Inventory
- Section 12 CSR 10-5.070 - City Tax Applies-Delivery from Outside the State
- Section 12 CSR 10-5.072 - Metered and Non-metered Natural Gas Sales
- Section 12 CSR 10-5.075 - Application of City Sales Tax to Rental or Leasing Receipts
- Section 12 CSR 10-5.080 - Refund Procedures
- Section 12 CSR 10-5.085 - Motor Vehicles
- Section 12 CSR 10-5.090 - Mobile Homes
- Section 12 CSR 10-5.095 - Over-the-Road Trailers
- Section 12 CSR 10-5.100 - Delinquent Tax
- Section 12 CSR 10-5.105 - Erroneous Business Locations Transfers from City-to-City
- Section 12 CSR 10-5.500 - Other Entity Defined
- Section 12 CSR 10-5.505 - Date of Delivery Determines Applicability
- Section 12 CSR 10-5.510 - Sales Tax Rules Apply
- Section 12 CSR 10-5.515 - Layaways
- Section 12 CSR 10-5.520 - Effective Date
- Section 12 CSR 10-5.525 - Tax Imposed
- Section 12 CSR 10-5.530 - Seller Not Entitled
- Section 12 CSR 10-5.535 - Seller Entitled
- Section 12 CSR 10-5.540 - Deductions
- Section 12 CSR 10-5.545 - When Transportation Tax Applies
- Section 12 CSR 10-5.550 - Place of Business
- Section 12 CSR 10-5.555 - Transportation Tax Applies-Delivery Outside Jurisdiction
- Section 12 CSR 10-5.560 - Transportation Tax Applies-Delivery from Outside the State
- Section 12 CSR 10-5.565 - Application of Transportation Sales Tax to Rental or Leasing Receipts
- Section 12 CSR 10-5.570 - Location of Machine Determines
- Section 12 CSR 10-5.575 - Items Taken from Inventory
- Section 12 CSR 10-5.585 - Motor Vehicles
- Section 12 CSR 10-5.590 - Over-the-Road Trailers
- Section 12 CSR 10-5.595 - Mobile Homes
- Section 12 CSR 10-5.605 - Delinquent Tax