Proposed Rules
The following are summaries and other information related to Proposed Rules that the Missouri Department of Revenue has submitted to the Secretary of State for Publication in the Missouri Register. These rules will not go into effect until the public has had an opportunity to submit written comments, and to attend a public hearing if one is scheduled.
Any person may offer comments on a Proposed Rule. The instructions for submitting comments, and the location and date of a hearing if one is scheduled, are located after the text of each rule. Please note that the official text of a Proposed Rule is the version that appears in the Missouri Register, not the draft copy on this site. Refer to the official copy if you wish to submit comments.
We hope you find this site helpful and informative.
| Proposed Rule | Summary | Fiscal Note(s) |
Supporting Documents |
Link to Missouri Register |
Small Business Impact Statement | Date Posted |
Date Comment Period Closes |
|---|---|---|---|---|---|---|---|
|
12 CSR 10-2.135 Comment |
12 CSR 10-2.135 Frivolous Returns. This rule is being rescinded. | N/A |
12 CSR 10-2.135 Frivolous Returns
|
Missouri Register - June 15, 2026- Volume 51, Number 12
|
N/A | 06/08/2026 | 07/15/2026 |
|
12 CSR 10-103.170 Comment |
12 CSR 10-103.170 Aggregate Amount Defined. This rule is being rescinded. | N/A |
12 CSR 10-103.170 Aggregate Amount Defined
|
Missouri Register - June 15, 2026- Volume 51, Number 12
|
N/A | 06/08/2026 | 07/15/2026 |
|
12 CSR 10-103.310 Comment |
12 CSR 10-103.310 Timely Filing. This rule is being rescinded. | N/A |
12 CSR 10-103.310 Timely Filing
|
Missouri Register - June 15, 2026- Volume 51, Number 12
|
N/A | 06/08/2026 | 07/15/2026 |
|
12 CSR 10-111.101 Comment |
12 CSR 10-111.101 Items Used or Consumed by Commercial Printers, as Defined in Section 144.054. This rule is being rescinded. | N/A |
12 CSR 10-111.101 Items Used or Consumer by Commercial Printers, as Defined in Section 144.054
|
Missouri Register - June 15, 2026- Volume 51, Number 12
|
N/A | 06/08/2026 | 07/15/2026 |
|
12 CSR 10-113.200 Comment |
12 CSR 10-113.200 Determining Whether a Transaction is Subject to Sales Tax or Use Tax. This rule is being amended to address the issue of merchandise shipped from a third party. | N/A |
12 CSR 10-113.200 Determining Whether a Transaction is Subject to Sales Tax or Use Tax
|
Missouri Register - June 15, 2026- Volume 51, Number 12
|
N/A | 06/08/2026 | 07/15/2026 |
| 12 CSR 10-26.230 | 12 CSR 10-26.230 Dealer Administrative Fees & System Modernization | N/A |
12 CSR 10-26.230 Dealer Administrative Fees & System Modernization
|
Missouri Register - March 16, 2026, Volume 51, Number 6
|
N/A | 03/12/2026 | 04/15/2026 |
| 12 cSR 10-26.231 | 12 CSR 10-26.231 Maximum Dealer Administrative Fees | N/A |
12 CSR 10-26.231 Maximum Dealer Administrative Fees
|
Missouri Register - March 16, 2026, Volume 51, Number 6
|
N/A | 03/12/2026 | 04/15/2026 |
| 12 CSR 10-26.231 | 12 CSR 10-26.231 Maximum Dealer Administrative Fees- Emergency Rule-Effective Feb. 20, 2026 | N/A |
12 CSR 10-26.231 Emergency Rule Amendment
|
Emergency Rule- SOS website
|
N/A | 02/05/2026 | 02/20/2026 |
| 12 CSR 10-26.230 | 12 CSR 10-26.230 Maximum Dealer Administrative Fees - Emergency Rule - Effective Feb. 20, 2026 | N/A |
12 CSR 10-26.230 Emergency Amendment
|
Emergency Rule- SOS website
|
N/A | 02/05/2026 | 02/20/2026 |
| 12 CSR 10-23.350 | 12 CSR 10-23.350 The department is rescinding the rule on the procedures for the issuance of Honorary Consular licenses plates as they are no longer allowed to be issued. | N/A |
12 CSR 10-23.350
|
Missouri Register - January 2, 2026- Volume 51, Number 1
|
N/A | 12/29/2025 | 02/01/2026 |