State government administrative rules are found in the Missouri Code of State Regulations. State agencies issue rules to administer state programs. State law authorizes rulemaking generally, to the agency or specifically, in a program’s statute. The Department of Revenue rules can be found in Title 12 of the Missouri Code.

On January 10, 2017, Governor Greitens ordered all state agencies to review their rules to ensure they are essential to the health, safety, or welfare of Missourians. In addition, reviews will determine if specific regulations are ineffective or unnecessary by considering whether:

  • The regulation’s cost outweighs its benefits.
  • The regulation is effective.
  • The regulation is the least restrictive alternative.
  • The regulation is based on sound, reasonably available scientific, technical, economic, or other relevant information.
  • The regulation is unduly burdensome or adversely affects Missouri citizens or customers.

Governor Greitens is committed to ensuring a thorough review is conducted by each department and cutting state government red tape. As part of the review process, the Department of Revenue is asking for comments on its existing rules. Please see the categories of rules below for review and comment. We welcome your online comments and suggestions and our goal is to gather input by September 30, 2017.

These rules prescribe the record keeping, reporting, license, bonding, and other requirements regarding cigarette sales in Missouri. Learn more...

These rules prescribe the application, license, fees, dealer plates, reporting, renewal requirements, and other requirements regarding vehicle, trailer, and boat (new and used) dealers as well as license and other requirements for auctions, dealers, and manufacturers. Learn more...

These rules prescribe the application, restrictions, testing, classifications, permits, and procedures regarding the issuance of driver and nondriver license documents and rules prescribing the revocation, hearing, and reinstatement processes. Learn more...

These rules prescribe the sales tax and bank tax credit, allocation of bank tax, statute of limitations for bank tax, credit union and savings and loan association tax, credit institution tax, assessments, extensions, interest rate, credits, returns, and other rules related to financial institutions. Learn more...

These rules prescribe the responsibility of special fuel dealers and users, filing requirements, permits, bonds, records, fees, exemptions, distributors, and other information related to fuel tax. Learn more...

These rules describe the organization and operations of the Department of Revenue, the letter ruling process, disclosure of records, gifts to the state, investment and cash management procedures, investment group and instruments of nonstate funds, sales tax distribution report, responsibility of special fuel dealers and users, filing requirements, permits, bonds, records, fees, exemptions, distributors, and other information related to general rules of the Department. Learn more...

These rules prescribe income tax returns, accounting periods, allocation, interest, deductions, contributions, partners, trucking companies, railroads, airlines, entertainers, contractors, timeliness, corporate income inheritance and estate tax, and much more related to income tax rules. Learn more...

These rules prescribe general tax provisions related to adjusted rates of interest, disclosure of information, power of attorney, bad checks, tire fee application, reporting, and excess traffic violation revenue. Learn more...

These rules prescribe provisions related to motor vehicle, watercraft, motors, trailers, motorcycles, and commercial motor vehicle, license plates, application for title, decals, penalties, fees, liens, sales, bonds, accident reports, insurance, and other information as it related to motor vehicles. Learn more...

These rules provide information related to sales and use tax provisions. Specifically how the rules apply for ticket sales, truckers, drinks and beverages, telephone services, cafeterias and dining halls, theaters, newspapers, delivery, resale, vendor use tax, consumer use tax, exemption certifications, vendor’s responsibility, returns, payment of tax, interests, liens, and other provisions related to sales/use tax. Learn more...

These rules provide information related to lottery vendors, tickets and prizes, payment of prizes, draw games, scratcher games, and other provisions related to Missouri Lottery. Learn more...

These rules provide information related to property assessments, local assessment of property and appeals from local boards of equalization, and agricultural land productive values. Learn more...