12 CSR 10-103.017 Ticket Sales
Library | Missouri Administrative Code |
Edition | 2023 |
Currency | Current through Register Vol. 48, No. 24, December 15, 2023 |
Citation | 12 CSR 10-103.017 |
Year | 2023 |
(1) In general, all tickets sold to permit admission to any theater, sporting event, exhibit, or any other event is subject to sales tax and should be collected by the seller.
(2) Basic Application of Tax.
-
(A) All tickets sold to permit admission
to any theater, sporting event, exhibit, or any other event where sales tax is
required to be paid and collected must contain a statement on the face of the
ticket "This ticket is subject to a sales tax," as provided in section
144.020.2., RSMo.
-
(B) All tickets
stating a single amount as the price for the ticket and containing the
statement set forth in section (1) shall be subject to the sales tax on the
single amount so stated and the tax rate shall be applied against that
amount.
-
(C) If the total selling
price of a ticket is intended to include sales tax, the vendor must advise the
purchaser of the cost of admission and the amount of tax by printing these
amounts on the ticket, by posting a prominently displayed sign stating that
amount, or by giving other written notice.
|
|
|
|
|
|
To continue reading
Request your trial