How Sales Tax is Calculated in Missouri When You Use Coupons

There has been quite a bit of discussion lately about how sales tax is calculated in Missouri when you use coupons, and which stores are not in compliance.

Missouri Code of State Regulations Chapter 103 clearly spells out in the section 12 CSR 10-103.555 that sales tax is calculated after coupons. 

From page 13
"When the seller accepts third party coupons, only the price paid by the purchaser is included in the gross receipts subject to tax."

The document also includes examples.

From pages 13 and 14.
"A grocery store accepts manufacturer’s coupons from its customers on purchases of various goods. The store sells aluminum foil for $1.50. The customer presents to the store a $.50 manufacturer’s coupon and pays the remaining balance of $1.00. The store submits the $.50 coupon to the manufacturer for payment of the $.50. The gross receipts from the sale of the aluminum foil are $1.00 and total taxable sales are $1.00. Tax should be charged on $1.00."
 
If you contact a retailer charging sales tax before coupons,  I hope this information will help. 
 
 If any reader has a legal background and can help with the phrasing of the legalese,  it would be greatly appreciated.  You can contact me by email if you need to be totally anonymous.