Official and Final Rule Summary
Link to Missouri Register
Code of State Regulations (CSR)
CSR Effective Date
Supporting Documents
Date Posted
12 CSR 10-2.140 Partnership Filing Requirements
12 CSR 10-2.140 Partnership Filing Requirements Missouri Register - January 15, 2026 - Volume 51, Number 2
Code of State Regulations
02/28/2026 N/A 02/13/2026
12 CSR 10-2.740 Adoption Tax Credit
12 CSR 10-2.740 Adoption Tax Credit Missouri Register - January 15, 2026- Volume 51, Number 2
Code of State Regulations
02/28/2026 N/A 02/13/2026
12 CSR 10-41.020 Disclosure of Information
12 CSR 10-41.020 Disclosure of Information, Returns, Reports or Facts Shown by Them to State and Federal Prosecuting Officials Missouri Register - January 15, 2026- Volume 51, Number 2
Code of State Regulations
02/28/2026 N/A 02/13/2026
12 CSR 10-41.025 Disclosure of Confidential Taxpayer Information
12 CSR 10-41.025 Disclosure of Confidential Taxpayer Information to Officers, Members, Partners and Employees of a Business Missouri Register - January 15, 2026- Volume 51, Number 2
Code of State Regulations
02/28/2026 N/A 02/13/2026
12 CSR 10-24.090 MO Driver License of Permit Vision Test Guidelines
12 CSR 10-24.090 Missouri Driver License or Permit Vision Test Guidelines Missouri Register - January 15, 2026- Volume 51, Number 2
Code of State Regulations
02/28/2026 N/A 02/13/2026
12 CSR 10-24.300 Commercial Driver License Written Examinations
12 CSR 10-24.300 Commercial Driver License Written Examinations Missouri Register - January 15, 2026- Volume 51, Number 2
Code of State Regulations
02/28/2026 N/A 02/13/2026
12 CSR 10-24.380 Hazardous Materials Written Test Requirements for CDL Transfer or Renewal
12 CSR 10-24.380 Hazardous Materials Written Test Requirements for CDL Transfer or Renewal Missouri Register - January 15, 2026- Volume 51, Number 2
Code of State Regulations
02/28/2026 N/A 02/13/2026
12 CSR 10-24.412 CDL Waiver for Farm-Related Service Industries
12 CSR 10-24.412 Commercial Driver License Waiver for Farm-Related Service Industries Missouri Register - January 15, 2026- Volume 51, Number 2
Code of State Regulations
02/28/2026 N/A 02/13/2026
12 CSR 10-24.444 Ten-Year Disqualification
12 CSR 10-24.444 Ten-Year Disqualification Missouri Register - January 15, 2026- Volume 51, Number 2
Code of State Regulations
02/28/2026 N/A 02/13/2026
12 CSR 10-26.120 Procedures for Filing Complaints with Director of Revenue
12 CSR 10-26.120 This rule was rescinded. Missouri Register - January 15, 2026- Volume 51, Number 2
Code of State Regulations
02/28/2026 N/A 02/13/2026
12 CSR 10-23.090 Back the Blue Special Plate Donation Processing
12 CSR 10-23.090 Back the Blue Special License Plate Donation Processing Missouri Register - January 15, 2026- Volume 51, Number 2
Code of State Regulations
02/28/2026 N/A 02/13/2026
12 CSR 10-23.100 Special License Plates
12 CSR 10-23.100 Special License Plates Missouri Register - January 15, 2026- Volume 51, Number 2
Code of State Regulations
02/28/2026 N/A 02/13/2026
12 CSR 10-23.185 Obscene License Plates
12 CSR 10-23.185 Obscene License Plates Missouri Register - January 15, 2026- Volume 51, Number 2
Code of State Regulations
02/28/2026 N/A 02/13/2026
12 CSR 10-23.210 Congressional Medal of Honor License Plates (rescinded)
12 CSR 10-23.210 This rule was rescinded. Missouri Register - January 15, 2026- Volume 51, Number 2
Code of State Regulations
02/28/2026 N/A 02/13/2026
12 CSR 10-23.295 Witnessing Proof of Federal Heavy Vehicles Use Tax Payment or Exemption
12 CSR 10-23.295 Witnessing Proof of Federal Heavy Vehicle Use Tax Payment or Exemption Missouri Register - January 15, 2026- Volume 51, Number 2
Code of State Regulations
02/28/2026 N/A 02/13/2026
12 CSR 10-23.400 Transfer of License Plates (rescinded)
12 CSR 10-23.400 This rule was rescinded. Missouri Register - January 15, 2026- Volume 51, Number 2
Code of State Regulations
02/28/2026 N/A 02/13/2026
12 CSR 10-23.430 Registration of a Motor Vehicle or Trailer When the Out-of-State Lienholder Refuses to Release the Title
12 CSR 10-23.430 Registration of a Motor Vehicle or Trailer When the Out-of-State Lienholder Refuses to Release the Title Missouri Register - January 15, 2026- Volume 51, Number 2
Code of State Regulations
02/28/2026 N/A 02/13/2026
12 CSR 10-23.470 Notice of Sale
12 CSR 10-23.470 Notice of Sale Missouri Register - January 15, 2026- Volume 51, Number 2
Code of State Regulations
02/28/2026 N/A 02/13/2026
12 CSR 10-23.475 Fees & Required Documentation for Designating Manufactured Homes as Real or Personal Property
12 CSR 10-23.475 Fees and Required Documentation for Designating Manufactured Homes as Real or Personal Property Missouri Register - January 15, 2026- Volume 51, Number 2
Code of State Regulations
02/28/2026 N/A 02/13/2026
12 CSR 10-23.500 Optional Second Plate for Commercial Motor Vehicles
12 CSR 10-23.500 Optional Second Plate for Commercial Motor Vehicles Missouri Register - January 15, 2026 - Volume 51, Number 2
Code of State Regulations
02/28/2026 N/A 02/13/2026
12 CSR 10-103.017 Ticket Sales
12 CSR 10-103.017 Ticket Sales Missouri Register - January 15, 2026- Volume 51, Number 2
Code of State Regulations
02/28/2026 N/A 02/13/2026
12 CSR 10-103.050 Drinks & Beverages
12 CSR 10-103.050 Drinks and Beverages Missouri Register - January 15, 2026- Volume 51, Number 2
Code of State Regulations
02/28/2026 N/A 02/13/2026
12 CSR 10-103.390 Veterinary Transactions
12 CSR 10-103.390 Veterinary Transactions Missouri Register - January 15, 2026- Volume 51, Number 2
Code of State Regulations
02/28/2026 N/A 02/13/2026
12 CSR 10-104.020 Sales & Use Tax Bonds
12 CSR 10-104.020 Sales and Use Tax Bonds Missouri Register - January 15, 2026- Volume 51, Number 2
Code of State Regulations
02/28/2026 N/A 02/13/2026
12 CSR 10-104.040 Direct-Pay Agreements
12 CSR 10-104.040 Direct-Pay Agreements Missouri Register - January 15, 2026- Volume 51, Number 2
Code of State Regulations
02/28/2026 N/A 02/13/2026
12 CSR 10-110.013 Drugs & Medical Equipment
12 CSR 10-110.013 Drugs and Medical Equipment Missouri Register - January 15, 2026- Volume 51, Number 2
Code of State Regulations
02/28/2026 N/A 02/13/2026
12 CSR 10-110.300 Common Carriers and 54,000 Pound Carriers
12 CSR 10-110.300 Common Carriers and 54,000 Pound Carriers Missouri Register - January 15, 2026- Volume 51, Number 2
Code of State Regulations
02/28/2026 N/A 02/13/2026
12 CSR 10-110.846 Taxability of Sales Made at Fund-Raising Events
12 CSR 10-110.846 This rule was rescinded. Missouri Register - January 15, 2026- Volume 51, Number 2
Code of State Regulations
02/28/2026 N/A 02/13/2026
12 CSR 10-110.955 Sales and Purchases- Exempt Organizations
12 CSR 10-110.955 Sales and Purchases – Exempt Organizations Missouri Register - January 15, 2026- Volume 51, Number 2
Code of State Regulations
02/28/2026 N/A 02/13/2026
12 CSR 10-112.300 Sales to the United State Govt & Govt Contractors
12 CSR 10-112.300 Sales to the United States Government and Government Contractors Missouri Register - January 15, 2026- Volume 51, Number 2
Code of State Regulations
02/28/2026 N/A 02/13/2026
12 CSR 10-16.090 Purchase on Deferred Payment Basis
12 CSR 10-16.090 Purchase on Deferred Payment Basis Missouri Register - December 1, 2025- Volume 50, Number 23
Code of State Regulations
01/30/2026 N/A 01/29/2026
12 CSR 10-24.360 Third-Party Trainers
12 CSR 10-24.360 Third-Party Trainers Missouri Register - December 1, 2025- Volume 50, Number 23
Code of State Regulations
01/30/2026 N/A 01/29/2026
12 CSR 10-24.395 Delegation of Authority of MSHP to Conduct Skills Testing of Applicants for CDL
12 CSR 10-24.395 Delegation of Authority to the Missouri State Highway Patrol to Conduct Skills Testing of Applicants for Commercial Driver Licenses. Missouri Register - December 1, 2025- Volume 50, Number 23
Code of State Regulations
01/30/2026 N/A 01/29/2026
12 CSR 10-101.600 Successor Liability
12 CSR 10-101.600 Successor Liability Missouri Register - December 1, 2025- Volume 50, Number 23
Code of State Regulations
01/30/2029 N/A 01/29/2026
12 CSR 10-110.910 Livestock
12 CSR 10-110.910 Livestock Missouri Register - December 1, 2025- Volume 50, Number 23
Code of State Regulations
01/30/2026 N/A 01/29/2026
12 CSR 10-2.150 Tax Exempt Status of United States Government-Related Obligations
12 CSR 10-2.150 Tax Exempt Status of United States Government-Related Obligations Missouri Register - October 1, 2025- Volume 50, Number 19
Code of State Regulations
12/01/2025 N/A 11/26/2025
12 CSR 10-2.155 Regulated Investment Companies
12 CSR 10-2.155 Regulated Investment Companies Missouri Register - October 1, 2025- Volume 50, Number 19
Code of State Regulations
11/30/2025 N/A 11/26/2025
12 CSR 10-110.846 Motor Voter Registration Application Form
12 CSR 10-24.440 This rule was rescinded. Missouri Register - September 15, 2025- Volume 50, Number 18
Code of State Regulations
10/30/2025 N/A 10/28/2025
12 CSR 10-41.040 Retribution of Bad Checks
12 CSR 10-41.040 This rule was rescinded. Missouri Register - September 15, 2025- Volume 50, Number 18
Code of State Regulations
10/30/2025 N/A 10/28/2025
12 CSR 10-26.030 License Renewal
12 CSR 10-26.030 License Renewal Missouri Register - August 15, 2025- Volume 50, Number 16
Code of State Regulations
09/30/2025 N/A 10/21/2025
12 CSR 10-24.200 Driver License Classes
12 CSR 10-24.200 Driver License Classes Missouri Register - August 15, 2025- Volume 50, Number 16
Code of State Regulations
09/30/2025 N/A 10/21/2025
12 CSR 10-2-436 SALT Parity Act Implemenation
12 CSR 10-2.436 SALT Parity Act Implementation Missouri Register - August 15, 2025- Volume 50, Number 16
Code of State Regulations
09/30/2025 N/A 10/21/2025
12 CSR 10-26.231 Maximum Dealer Administrative Fee
12 CSR 10-26.231 Maximum Dealer Administrative Fees Missouri Register - June 16, 2025 - Volume 50, Number 12
Code of State Regulations
07/30/2025 N/A 06/25/2025
12 CSR 10-41.010 Annual Adjusted Rate of Interest
12 CSR 10-41.010 Annual Adjusted Rate of Interest Missouri Register - February 1, 2024 - Volume 49, Number 3
Code of State Regulations
06/30/2025 N/A 06/25/2025
12 CSR 10-2.226 Withholding of Tax by Nonresident Professional Entertainers
12 CSR 10-2.226 Withholding of Tax by Nonresident Professional Entertainer Missouri Register - February 15, 2024 - Volume 49, Number 4
Code of State Regulations
03/30/2024 N/A 02/15/2024
12 CSR 10-4.015 Sale Consummation
12 CSR 10-4.015 This rule was rescinded. Missouri Register - February 1, 2024 - Volume 49, Number 3
Code of State Regulations
03/30/2024 N/A 02/15/2024
12 CSR 10-4.100 Tax Paid to Another State
12 CSR 10-4.100 This rule was rescinded. Missouri Register - February 1, 2024 - Volume 49, Number 3
Code of State Regulations
03/30/2024 N/A 02/15/2024
12 CSR 10-4.230 Protest Payment
12 CSR 10-4.230 This rule was rescinded. Missouri Register - February 15, 2024 - Volume 49, Number 4
Code of State Regulations
03/30/2024 N/A 02/15/2024
12 CSR 10-4.280 Filing Protest Payment Returns
12 CSR 10-4.280 This rule was rescinded. Missouri Register - February 15, 2024 - Volume 49, Number 4
Code of State Regulations
03/30/2024 N/A 02/15/2024
12 CSR 10-7.190 Fuel Inspection Fee
12 CSR 10-7.190 This rule was rescinded. Missouri Register - February 1, 2024- Volume 49, Number 3
Code of State Regulations
03/30/2024 N/A 02/15/2024
12 CSR 10-7.300 Motor Fuel & Special Fuel Transporters
12 CSR 10-7.300 This rule was rescinded. Missouri Register - February 1, 2024- Volume 49, Number 3
Code of State Regulations
03/30/2024 N/A 02/15/2024
12 CSR 10-7.320 Adjustments to the Distribution of Funds Allocated Pursuant to Article IV, Section 30(a) of the MO Constitution as referenced in Section 142.345 RSMo.
12 CSR 10-7.320 Adjustments to the Distribution of Funds Allocated Pursuance to Article IV, Section 30(a) of the MO Constitution as referenced in Section 142.345 RSMo. Missouri Register - February 1, 2024- Volume 49, Number 3
Code of State Regulations
03/30/2024 N/A 02/15/2024
12 CSR 10-10.020 Allocation of Bank Tax
12 CSR 10-10.020 Allocation of Bank Tax Missouri Register - February 1, 2024- Volume 49, Number 3
Code of State Regulations
03/30/2024 N/A 02/15/2024
12 CSR 10-10.030 Statute of Limitation for Bank Tax
12 CSR 10-10.030 This rule was rescinded. Missouri Register - February 1, 2024- Volume 49, Number 3
Code of State Regulations
03/30/2024 N/A 02/15/2024
12 CSR 10-2.130 Allocation of Taxable Social Security Benefits Between Spouses
12 CSR 10-2.130 This rule was rescinded. Missouri Register - February 15, 2024- Volume 49, Number 4
Code of State Regulations
03/30/2024 N/A 02/15/2024
12 CSR 10-16.090 Purchase on Deferred Payment Basis
12 CSR 10-16.090 Purchase on Deferred Payment Basis Missouri Register - February 15, 2024- Volume 49, Number 4
Code of State Regulations
03/30/2024 N/A 02/15/2024
12 CSR 10-102.110 Protest Payments, Protest Overpayments, and Protest Payment Returns
12 CSR 10-102.110 Protest Payments, Protest Overpayments, and Protest Payment Returns Missouri Register - February 15, 2024- Volume 49, Number 4
Code of State Regulations
03/30/2024 N/A 02/15/2024
12 CSR 10-110.400 Newspapers & Other Publications
12 CSR 10-110.400 Newspapers and Other Publications Missouri Register - February 15, 2024- Volume 49, Number 4
Code of State Regulations
03/30/2024 N/A 02/15/2024
12 CSR 10-117.100 Determining the Applicable Local Sales or Use Tax
12 CSR 10-117.100 Determining the Applicable Local Sales or Use Tax Missouri Register - February 15, 2024- Volume 49, Number 4
Code of State Regulations
03/30/2024 N/A 02/15/2024
12 CSR 10-400.250 Computation of an Individual's MAGI on a Combined Income Tax Return
12 CSR 10-400.250 This rule was rescinded. Missouri Register - February 15, 2024- Volume 49, Number 4
Code of State Regulations
03/30/2024 N/A 02/15/2024
12 CSR 10-10.160 Neighborhood Assistance Credit
12 CSR 10-10.160 This rule was rescinded. Missouri Register - February 1, 2024- Volume 49, Number 3
Code of State Regulations
03/30/2024 N/A 02/01/2024
12 CSR 10-10.175 Personal Property Tax Credit
12 CSR 10-10.175 This rule was rescinded. Missouri Register - February 1, 2024- Volume 49, Number 3
Code of State Regulations
03/30/2024 N/A 02/01/2024
12_CSR_10-10_180.pdf
12 CSR 10-10. 180 Interest Earned by Banking Institutions From the Resolution Funding Corporation and the Financial Corporation is rescinded. Missouri Register - February 1, 2024- Volume 49, Number 3
Code of State Regulations
03/30/2024 N/A 02/01/2024
12_CSR_10-39_010_rescinded_.pdf
12 CSR 10-39.010 Statements of Account (Rescinded March 30, 2024) Missouri Register - February 1, 2024- Volume 49, Number 3
Code of State Regulations
03/30/2024 N/A 02/01/2024
12_CSR_10-103_170.pdf
12 CSR 10-103.170 Aggregate Amount Defined Missouri Register - February 1, 2024- Volume 49, Number 3
Code of State Regulations
03/30/2024 N/A 02/01/2024
12_CSR_10-107_100.pdf
12 CSR 10-107.100 Use of and Reliance on Exemption Certificates Missouri Register - February 1, 2024- Volume 49, Number 3
Code of State Regulations
03/30/2024 N/A 02/01/2024
12_CSR_10-24_330.pdf
Delegation of Authority to Third-Party Testers to Conduct Skills Tests of Applicants for Commercial Drivers Licenses Missouri Register - January 16, 2024- Volume 49, Number 2
Code of State Regulations
02/29/2024 N/A 01/16/2024
12_CSR_10-6_020.pdf
Bonding Requirements Missouri Register - January 16, 2024- Volume 49, Number 2
Code of State Regulations
02/29/2024 N/A 01/16/2024
12_CSR_10-16_120.pdf
Missouri Cigarette Wholesalers License Missouri Register - January 16, 2024- Volume 49, Number 2
Code of State Regulations
02/29/2024 N/A 01/16/2024
12_CSR_10-23_310.pdf
Issuance of Special Fuel Decals Missouri Register - January 16, 2024- Volume 49, Number 2
Code of State Regulations
02/29/2024 N/A 01/16/2024
12_CSR_10-23_295.pdf
Witnessing Proof of Federal Heavy Vehicle Use Tax Payment or Exemption Missouri Register - January 16, 2024- Volume 49, Number 2
Code of State Regulations
02/29/2024 N/A 01/16/2024
12_CSR_10-23_260.pdf
Inspection of Non-USA Standard Vehicles Prior to Titling Missouri Register - January 16, 2024- Volume 49, Number 2
Code of State Regulations
02/29/2024 N/A 01/16/2024
12_CSR_10-2_017.pdf
Transient Employer Financial Assurance Instrument for Employers Withholding Tax Missouri Register - January 16, 2024- Volume 49, Number 2
Code of State Regulations
02/29/2024 N/A 01/16/2024
12_CSR_10-2_052.pdf
Optional Single Sales Factor is rescinded. Missouri Register - January 16, 2024- Volume 49, Number 2
Code of State Regulations
02/29/2024 N/A 01/16/2024
12_CSR_10-2_080.pdf
Domestic International Sales Corporations Missouri Register - January 16, 2024- Volume 49, Number 2
Code of State Regulations
02/29/2024 N/A 01/16/2024
12_CSR_10-2_720.pdf
Reporting Requirements for Individual Medical Accounts is rescinded. Missouri Register - January 16, 2024- Volume 49, Number 2
Code of State Regulations
02/29/2024 N/A 01/16/2024
12_CSR_10-2_200.pdf
Trucking Companies is rescinded. Missouri Register - January 16, 2024- Volume 49, Number 2
Code of State Regulations
02/29/2024 N/A 01/16/2024
12_CSR_10-2_205.pdf
Railroads is rescinded. Missouri Register - January 16, 2024- Volume 49, Number 2
Code of State Regulations
02/29/2024 N/A 01/16/2024
12_CSR_10-2_210.pdf
12 CSR 10-2.210 This rule is rescinded. Missouri Register - January 16, 2024- Volume 49, Number 2
Code of State Regulations
02/29/2024 N/A 01/16/2024
12_CSR_10-112_300.pdf
Sales to the United States Government and Government Contractors Missouri Register - January 16, 2024- Volume 49, Number 2
Code of State Regulations
02/29/2024 N/A 01/16/2024
12_CSR_10-108_600.pdf
Transportation Fares. Missouri Register - January 16, 2024- Volume 49, Number 2
Code of State Regulations
02/29/2024 N/A 01/16/2024
12_CSR_10-2_010.pdf
Capital Loss Allocation Between Spouses, Allocation of Taxable Social Security Benefits Between Spouses, and Computation of an Individual's Missouri Adjusted Gross Income on a Combined Income Tax Return. Missouri Register - January 16, 2024- Volume 49, Number 2
Code of State Regulations
02/29/2024 N/A 01/16/2024
12_CSR_10-2_080_.pdf
Domestic International Sales Corporations Missouri Register - January 16, 2024- Volume 49, Number 2
Code of State Regulations
02/29/2024 N/A 01/16/2024
12_CSR_10-108_600.pdf
12 CSR 10-108.600 Transportation Fares Missouri Register - January 16, 2024- Volume 49, Number 2
Code of State Regulations
02/29/2024 N/A 01/16/2024
12_CSR_10-6_100.pdf
Motor Fuel Tax Exemption for Operators of Public Mass Transportation Service Missouri Register - January 16, 2024- Volume 49, Number 2
Code of State Regulations
02/29/2024 N/A 11/16/2023
12 CSR 10-2.105
Report of Changes in Federal Income Tax Return Missouri Register - November 1, 2023- Volume 48, Number 21
Code of State Regulations
12/30/2023 N/A 11/01/2023
12 CSR 10-2.140
Partnership Filing Requirements Missouri Register - November 1, 2023- Volume 48, Number 21
Code of State Regulations
12/30/2023 N/A 11/01/2023
12 CSR 10-6.030
Motor Fuel Bond Trust Fund Missouri Register - November 1, 2023- Volume 48, Number 21
Code of State Regulations
12/30/2023 N/A 11/01/2023
12 CSR 10-9.140
(Rescinded) General Missouri Register
Code of State Regulations
12/30/2023 N/A 11/01/2023
12 CSR 10-9.150
(Rescinded) Definitions Missouri Register
Code of State Regulations
12/30/2023 N/A 11/01/2023
12 CSR 10-9.160
(Rescinded) Exceptions Missouri Register
Code of State Regulations
12/30/2023 N/A 11/01/2023
12 CSR 10-9.170
(Rescinded) Tax Year Missouri Register
Code of State Regulations
12/30/2023 N/A 11/01/2023
12 CSR 10-9.180
(Rescinded) Payment Missouri Register
Code of State Regulations
12/30/2023 N/A 11/01/2023
12 CSR 10-9.200
(Rescinded) Reports, Contents, Date Due Missouri Register
Code of State Regulations
12/30/2023 N/A 11/01/2023
12 CSR 10-9.280
(Rescinded) Limitations on Collection of Tax, Refunds Missouri Register
Code of State Regulations
12/30/2023 N/A 11/01/2023
12 CSR 10-9.290
(Rescinded) Compliance with the American with Disabilities Act Missouri Register
Code of State Regulations
12/30/2023 N/A 11/01/2023
12 CSR 10-10.100
(Rescinded) Multiple Assessments of Banking Institutions for a Single Year Missouri Register
Code of State Regulations
12/30/2023 N/A 11/01/2023
12 CSR 10-10.125
(Rescinded) Income Period Missouri Register
Code of State Regulations
12/30/2023 N/A 11/01/2023
12 CSR 10-23.160
Good Moral Character of Motor Vehicle Dealers, Manufacturers, Boat Dealers, Salvage Dealers, and Title Service Agents Missouri Register
Code of State Regulations
12/30/2023 N/A 11/01/2023
12 CSR 10-23.185
Obscene License Plates Missouri Register
Code of State Regulations
12/30/2023 N/A 11/01/2023
12 CSR 10-112.020
Solar Photovoltaic Energy Systems Sales Tax Exemption Missouri Register
Code of State Regulations
12/30/2023 N/A 11/01/2023
12 CSR 10-2.019
(Rescinded) Determination of Withholding for Work Performed at Temporary Work Location Missouri Register
Code of State Regulations
10/30/2023 N/A 09/15/2023
N/A This rule was rescinded because it applied only to Missouri income tax from wages paid to employees working from temporary work locations from March 13, 2020, through November 1, 2020. September 15, 2023 Volume 48, Number 18 Page 1721
Code of State Regulations
10/30/2023 N/A 09/15/2023
12 CSR 10-1.010
Organizational Structure Missouri Register
Code of State Regulations
10/30/2023 N/A 09/01/2023
12 CSR 10-42.050
Disclosure of Public Records and Confidentiality of Closed Records Missouri Register
Code of State Regulations
10/30/2023 N/A 09/01/2023
12 CSR 10-16.170
Adjustments to the Distribution of St. Louis County Cigarette Tax Funds Pursuant to the Federal Decennial Census Missouri Register
Code of State Regulations
10/30/2023 N/A 09/01/2023
12_CSR_10-103_180.pdf
12 CSR 10-103.180 Filing Final Return was moved from 12 CSR 10-4.180 Missouri Register
Code of State Regulations
08/31/2023 N/A 08/31/2023
12_CSR_10-103_050_.pdf
12 CSR 10-103.050 Drinks and Beverages moved from 12 CSR 10-3.050 Missouri Register
Code of State Regulations
08/30/2023 N/A 08/01/2023
12_CSR_110_404.pdf
12 CSR 10-110.404 Cafeterias and Dining Halls moved from 12 CSR 10-3.404 Missouri Register
Code of State Regulations
08/31/2023 N/A 08/01/2023
12_CSR_10-102_554.pdf
12 CSR 10-102.554 Filing Protest Payment Returns was moved from 12 CSR 10-3.554 Missouri Register
Code of State Regulations
08/31/2023 N/A 08/01/2023
12_CSR_10-110_846.pdf
12 CSR 10-110.846 Taxability of Sales Made at Fund-Raising Events Conducted by Clubs and Organizations Not Otherwise Exempt From Sales Taxation moved from 12 CSR 10-3.846 Missouri Register
Code of State Regulations
08/31/2023 N/A 08/01/2023
12_CSR_10-102_160.pdf
12 CSR 10-102.160 Effect of Saturday, Sunday, or Holiday on Payment Due moved from 12 CSR 104.160 Missouri Register
Code of State Regulations
08/31/2023 N/A 08/01/2023
12_CSR_10-103_185.pdf
12 CSR 10-103.185 Filing Returns When No Liability Exists was moved from 12 CSR 10-4.185 Missouri Register
Code of State Regulations
08/31/2023 N/A 08/01/2023
12_CSR_10-103_310_.pdf
12 CSR 10-103.310 Timely Filing was moved from 12 CSR 104.310 Missouri Register
Code of State Regulations
08/31/2023 N/A 08/01/2023
12_CSR_10-_103_630.pdf
12 CSR 10-103.630 Return Required Missouri Register
Code of State Regulations
08/31/2023 N/A 08/01/2023
12_CSR_10-103_640.pdf
12 CSR 10-103.640 Annual Filing was 12 CSR 10-4.610 Missouri Register
Code of State Regulations
08/31/2023 N/A 08/01/2023
12 CSR 10-2.725
Foster Parent Tax Deduction Missouri Register
Code of State Regulations
08/31/2023 N/A 07/03/2023
12 CSR 10-24.030
Hearings Missouri Register
Code of State Regulations
08/31/2023 N/A 07/03/2023
12 CSR 10-26.230
Dealer Administrative Fees and System Modernization Missouri Register
Code of State Regulations
08/31/2023 N/A 07/03/2023
12 CSR 10-26.231
Maximum Dealer Administrative Fees Missouri Register
Code of State Regulations
08/31/2023 N/A 07/03/2023
12 CSR 10-43.020
Investment Instruments for Nonstate Funds Missouri Register
Code of State Regulations
08/31/2023 N/A 07/03/2023
12 CSR 10-43.030
Collateral Requirements for Nonstate Funds Missouri Register
Code of State Regulations
08/31/2023 N/A 07/03/2023
12 CSR 10-114.100
Determining When a Vendor Has Substantial Nexus for Use Tax Missouri Register
Code of State Regulations
07/30/2023 N/A 06/15/2023
12_CSR_10-113_200.pdf
Determining Whether a Transaction is Subject to Sales Tax or Use Tax Missouri Register
Code of State Regulations
07/30/2023 N/A 06/01/2023
12_CSR_10-113_400.pdf
12 CSR 10-113.400 Marketplace Facilitator Missouri Register
Code of State Regulations
07/30/2023 N/A 06/01/2023
2_436.pdf
SALT Parity Act Implementation Missouri Register
Code of State Regulations
06/30/2023 N/A 05/15/2023
N/A (Non-Substantive Changes) Letter Rulings N/A Code of State Regulations
06/30/2023 N/A 04/20/2023
41_010_.pdf
Annual Adjusted Rate of Interest
Code of State Regulations
05/30/2023 N/A 04/03/2023
12 CSR 10-1.020
Letter Rulings Missouri Register
Code of State Regulations
08/30/2022 N/A 07/01/2022
12 CSR 10-26.231
Maximum Dealer Administrative Fees Missouri Register
Code of State Regulations
08/30/2022 N/A 07/01/2022
12 CSR 10-8.020
Property Subject to Tax Missouri Register
Code of State Regulations
06/30/2022 N/A 05/16/2022
12 CSR 10-8.010
Definitions Missouri Register
Code of State Regulations
06/30/2022 N/A 05/16/2022
12 CSR 10-8.030
Federal Death Tax Credit Missouri Register
Code of State Regulations
06/30/2022 N/A 05/16/2022
12 CSR 10-8.120
Notice of Intention to Transfer Assets Missouri Register
Code of State Regulations
06/30/2022 N/A 05/16/2022
12 CSR 10-8.160
Estate Tax Interest Rate Missouri Register
Code of State Regulations
06/30/2022 N/A 05/16/2022
12 CSR 10-8.170
Extension of Time to Pay Missouri Estate Tax Missouri Register
Code of State Regulations
06/30/2022 N/A 05/16/2022
12 CSR 10-8.180
Claims for Refund of Missouri Estate Tax when Paid in Installments Missouri Register
Code of State Regulations
06/30/2022 N/A 05/16/2022
12 CSR 10-8.190
Missouri Estate Tax Base Missouri Register
Code of State Regulations
06/30/2022 N/A 05/16/2022
12 CSR 10-104.030
Filing Requirement Missouri Register
Code of State Regulations
04/30/2022 N/A 03/01/2022
12 CSR 10-25.120
Application for Certificate of Self-Insurance from Religious Denominations Missouri Register
Code of State Regulations
03/30/2022 N/A 03/01/2022
12 CSR 10-111.060
Material Recovery Processing Plant Expansion Missouri Register
Code of State Regulations
04/30/2022 N/A 03/01/2022
12 CSR 10-108.300
Sales of Electricity, Water and Gas Missouri Register
Code of State Regulations
04/30/2022 N/A 03/01/2022
12 CSR 10-2.067
Failure to Pay Estimated Tax Missouri Register
Code of State Regulations
04/30/2022 N/A 03/01/2022
12 CSR 10-2.230
Construction Contractors Missouri Register
Code of State Regulations
04/30/2022 N/A 03/01/2022
12 CSR 10-2.085
Credit for New or Expanded Business Facility Missouri Register
Code of State Regulations
04/30/2022 N/A 03/01/2022
12 CSR 10-41.010
Annual Adjusted Rate of Interest Missouri Register
Code of State Regulations
04/30/2022 N/A 03/01/2022
12_CSR_10-24_448.pdf
Documents Required for issuance of a Driver License, Nondriver License, or Instruction Permit Missouri Register
Code of State Regulations
10/30/2021 N/A 06/01/2021
12_CSR_10-104_050.pdf
Sales and Use Tax Return - Electronic Filing Requirement and Waiver Missouri Register
Code of State Regulations
07/30/2021 N/A 01/29/2021
12_CSR_10-2_019.pdf
Determination of Withholding for Work Performed at Temporary Work Location Missouri Register
Code of State Regulations
07/30/2021 N/A 01/06/2021
12_CSR_10-2_260.pdf
Apportionment Method for Broadcasters (Beginning on or After January 1, 2020) Missouri Register
Code of State Regulations
03/30/2021 N/A 10/15/2020
12_CSR_10-2_255.pdf
Allocation and Apportionment for Nonresident Shareholders of S Corporations and Nonresident Partners of Partnerships (Beginning on or After January 1, 2020) Missouri Register
Code of State Regulations
03/30/2021 N/A 10/15/2020
12_CSR_10-2_076.pdf
Allocation and Apportionment (Beginning on or After January 1, 2020) Missouri Register
Code of State Regulations
03/30/2021 N/A 10/15/2020
12_CSR_10-102_016.pdf
Refunds and Credit Missouri Register
Code of State Regulations
03/30/2021 N/A 10/15/2020
12_CSR_10-41_010.pdf
Annual Adjusted Rate of Interest Missouri Register
Code of State Regulations
04/30/2020 N/A 12/02/2019
12_CSR_10-26_060_.pdf
The Rescission Modifies the Use of Dealer License Plates Missouri Register
Code of State Regulations
03/30/2020 N/A 10/01/2019
23_090.pdf
Back the Blue Specialty Plate Donation Process Missouri Register
Code of State Regulations
03/30/2020 N/A 10/01/2019
12_CSR_10-2_015.pdf
The amendment modifies the calculation for determining the amount of withholding and clarifies the instructions to employers. Missouri Register
Code of State Regulations
11/30/2019 N/A 06/03/2019
12_CSR_10-24_405.pdf
Proof of State of Domicile Requirements for Commercial Driver License Applicants Missouri Register
Code of State Regulations
08/30/2019 N/A 03/01/2019