mo-2026-07-15-12-csr-10-103-185-proposed-amendment: 12 CSR 10-103.185 (Proposed Amendment) — Filing Returns When No Liability Exists.
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This rule clarifies which businesses are required to file a return when no liability exists. [(1) Every business, making sales of tangible personal property or rendering a taxable service, is required to file a combined sales/use tax return even though no (zero) (0) sales were made during the period covered by the return.] (1) Every business that is registered for sales tax is required to file a sales tax return even though no sales were made during the period covered by the return. (2) Every business that is registered for consumer’s use tax is required to file a consumer’s use tax return even though no liability exists for the period covered by the return. (3) Every business that is registered for vendor’s use tax is required to file a vendor’s use tax return even though no Missouri destination sales were made for the period covered by the return.
The agency’s own summary, as published.
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