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 10-2.090 Comment |
12 CSR 10-2.090 Computation of Federal Income Tax Deduction for Consolidated Groups | N/A |
12 CSR 10-2.090 Computation of Federal Income Tax Deduction for Consolidated Groups
|
Missouri Register October 15, 2026 Volume 51 Number 20
|
N/A | 10/15/2026 | 11/14/2026 |
|
12 CSR 10-110.404 Comment |
12 CSR 10-110.404 Cafeterias and Dining Halls | N/A |
12 CSR 10-110.404 Cafeterias and Dining Halls
|
Missouri Register October 15, 2026 Volume 51 Number 20
|
N/A | 10/15/2026 | 11/14/2026 |
|
12 CSR 10-110.220 Comment |
12 CSR 10-110.220 Hotels & Motels | N/A |
12 CSR 10-110.220 Hotels & Motels
|
Missouri Register October 15, 2026 Volume 51 Number 20
|
N/A | 10/15/2026 | 11/14/2026 |
|
12 CSR 10-110.200 Comment |
12 CSR 10-110.200 Ingredient or Component Part Exemption, as Defined in Section 144.030, RSMo | N/A |
12 CSR 10-110.200 Ingredient or Component Part Exemption, as Defined in Section 144.030, RSMo
|
Missouri Register October 15, 2026 Volume 51 Number 20
|
N/A | 10/15/2026 | 11/14/2026 |
|
12 CSR 10-24.444 Comment |
12 CSR 10-24.444 Ten-Year Disqualification | N/A |
12 CSR 10-24.444 Ten-Year Disqualification
|
Missouri Register October 15, 2026 Volume 51 Number 20
|
N/A | 10/15/2026 | 11/14/2026 |
|
12 CSR 10-24.326 Comment |
12 CSR 10-24.326 Third Party Tester and Examiner Sanction and Hearing Guidelines | N/A |
12 CSR 10-24.326 Third Party Tester and Examiner Sanction and Hearing Guidelines
|
Missouri Register October 15, 2026 Volume 51 Number 20
|
N/A | 10/15/2026 | 11/14/2026 |
|
12 CSR 10-10.170 Comment |
12 CSR 10-10.170 This rule is being rescinded | N/A |
12 CSR 10-10.170 Method of Computing Federal Income Tax Deduction for Credit Unions and Savings and Loan Associations
|
Missouri Register October 15, 2026 Volume 51 Number 20
|
N/A | 10/15/2026 | 11/14/2026 |
|
12 CSR 10-10.165 Comment |
12 CSR 10-10.165 Method of Computing Federal Income Tax Deduction for Credit Institutions | N/A |
12 CSR 10-10.165 Method of Computing Federal Income Tax Deduction for Credit Institutions
|
Missouri Register October 15, 2026 Volume 51 Number 20
|
N/A | 10/15/2026 | 11/14/2026 |
|
12 CSR 10-10.145 Comment |
12 CSR 10-10.145 Refund of Overpayment of Bank Tax-Refund from Other County | N/A |
12 CSR 10-10.145 Refund of Overpayment of Bank Tax-Refund from Other County
|
Missouri Register October 15, 2026 Volume 51 Number 20
|
N/A | 10/15/2026 | 11/14/2026 |
|
12 CSR 10-6.020 Comment |
12 CSR 10-6.020 Bonding Requirements | N/A |
12 CSR 10-6.020 Bonding Requirements
|
Missouri Register October 15, 2026 Volume 51 Number 20
|
N/A | 10/14/2026 | 11/14/2026 |
|
12 CSR 10-2.125 Comment |
12 CSR 10-2.125 Cultural Contributions | N/A |
12 CSR 10-2.125 Cultural Contributions
|
Missouri Register October 15, 2026 Volume 51 Number 20
|
N/A | 10/14/2026 | 11/14/2026 |
|
12 CSR 10-2.017 Comment |
12 CSR 10-2.017 Transient Employer Financial Assurance Instrument for Employer's Withholding Tax | N/A |
12 CSR 10-2.0147 Transient Employer Financial Assurance Instrument for Employer's Withholding Tax
|
Missouri Register October 15, 2026 Volume 51 Number 20
|
N/A | 10/14/2026 | 11/14/2026 |
| 12 CSR 10-10.050 | 12 CSR 10-10.050 Statute of Limitations for Credit Institutions Tax | N/A |
12 CSR 10-10.050 Statute of Limitations for Credit Institutions Tax
|
Missouri Register - September 1, 2026 Volume 51 Number 17
|
N/A | 09/01/2026 | 10/01/2026 |
| 12 CSR 10-10.040 | 12 CSR 10-10.040 Statute of Limitations for Credit Institutions Tax and Credit Union and Savings and Loan Association Tax | N/A |
12 CSR 10-10.040 Statute of Limitations for Credit Institutions Tax and Credit Union and Savings and Loan Association Tax
|
Missouri Register - September 1, 2026 Volume 51 Number 17
|
N/A | 09/01/2026 | 10/01/2026 |
| 12 CSR 10-108.700 | 12 CSR 10-108.700. Lease or Rental of Tangible Personal Property | N/A |
12 CSR 10-108.700 Lease or Rental of Tangible Personal Property
|
Missouri Register - August 17, 2026- Volume 51, Number 16
|
N/A | 08/12/2026 | 09/16/2026 |
| 12 CSR 10-24.160 | 12 CSR 10-24.160 Missouri School Bus Operator's Endorsement Driving History Guidelines. | N/A |
12 CSR 10-24.160 Missouri School Bus Operator's Endorsement Driving History Guidelines
|
Missouri Register - July 15, 2026- Volume 51, Number 14
|
N/A | 07/14/2026 | 08/14/2026 |
| 12 CSR 10-41.030 | 12 CSR 10-41.030 Power of Attorney | N/A |
12 CSR 10-41.030 Power of Attorney
|
Missouri Register - July 15, 2026- Volume 51, Number 14
|
N/A | 07/14/2026 | 08/14/2026 |
| 12 CSR 10-103.185 | 12 CSR 10-103.185 Filing Returns When No Liability Exists. | N/A |
12 CSR 10-103.185 Filing Returns When No Liability Exists.
|
Missouri Register - July 15, 2026- Volume 51, Number 14
|
N/A | 07/14/2026 | 08/14/2026 |
| 12 CSR 10-103.640 | 12 CSR 10-103.640 This rule is being rescinded. | N/A |
12 CSR 10-103.640 Annual Filing
|
Missouri Register - July 15, 2026- Volume 51, Number 14
|
N/A | 07/14/2026 | 08/14/2026 |
| 12 CSR 10-103.630 | 12 CSR 10-103.630 This rule is being rescinded. | N/A |
12 CSR 10-103.630 Return Required
|
Missouri Register - July 15, 2026- Volume 51, Number 14
|
N/A | 07/14/2026 | 08/14/2026 |
| 12 CSR 10-103.180 | 12 CSR 10-103.180 This rule is being rescinded. | N/A |
12 CSR 10-103.180 Filing Final Return
|
Missouri Register - July 15, 2026- Volume 51, Number 14
|
N/A | 07/14/2026 | 08/14/2026 |
| 12 CSR 10-23.305 | 12 CSR 10-23.305. This rule is being rescinded. | N/A |
12 CSR 10-23.305 No-Fee Transactions
|
Missouri Register - July 15, 2026- Volume 51, Number 14
|
N/A | 07/14/2026 | 08/14/2026 |
| 12 CSR 10-113.200 | 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 10-111.101 | 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 10-103.310 | 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 10-103.170 | 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 10-2.135 | 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 10-26.231 | 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 10-23.350 | 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 |