Official and Final Rule Summary
Link to Missouri Register
Code of State Regulations (CSR)
CSR Effective Date
Supporting Documents
Date Posted
12_CSR_10-6_100.pdf
Motor Fuel Tax Exemption for Operators of Public Mass Transportation Service Missouri Register
Code of State Regulations (CSR)
02/29/2024 N/A 11/16/2024
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
Code of State Regulations (CSR)
02/29/2024 N/A 01/16/2024
12_CSR_10-6_020.pdf
Bonding Requirements Missouri Register
Code of State Regulations (CSR)
02/29/2024 N/A 01/16/2024
12_CSR_10-16_120.pdf
Missouri Cigarette Wholesalers License Missouri Register
Code of State Regulations (CSR)
02/29/2024 N/A 01/16/2024
12_CSR_10-23_310.pdf
Issuance of Special Fuel Decals Missouri Register
Code of State Regulations (CSR)
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
Code of State Regulations (CSR)
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
Code of State Regulations (CSR)
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
Code of State Regulations (CSR)
02/29/2024 N/A 01/16/2024
12_CSR_10-2_052.pdf
Optional Single Sales Factor is rescinded. Missouri Register
Code of State Regulations (CSR)
02/29/2024 N/A 01/16/2024
12_CSR_10-2_080.pdf
Domestic International Sales Corporations Missouri Register
Code of State Regulations (CSR)
02/29/2024 N/A 01/16/2024
12_CSR_10-2_720.pdf
Reporting Requirements for Individual Medical Accounts is rescinded. Missouri Register
Code of State Regulations (CSR)
02/29/2024 N/A 01/16/2024
12_CSR_10-2_200.pdf
Trucking Companies is rescinded. Missouri Register
Code of State Regulations (CSR)
02/29/2024 N/A 01/16/2024
12_CSR_10-2_205.pdf
Railroads is rescinded. Missouri Register
Code of State Regulations (CSR)
02/29/2024 N/A 01/16/2024
12_CSR_10-2_210.pdf
Airlines is rescinded. Missouri Register
Code of State Regulations (CSR)
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
Code of State Regulations (CSR)
02/29/2024 N/A 01/16/2024
12_CSR_10-108_600.pdf
Transportation Fares. Missouri Register
Code of State Regulations (CSR)
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
Code of State Regulations (CSR)
02/29/2024 N/A 01/16/2024
12 CSR 10-2.105
Report of Changes in Federal Income Tax Return Missouri Register
Code of State Regulations (CSR)
12/30/2023 N/A 11/01/2023
12 CSR 10-2.140
Partnership Filing Requirements Missouri Register
Code of State Regulations (CSR)
12/30/2023 N/A 11/01/2023
12 CSR 10-6.030
Motor Fuel Bond Trust Fund Missouri Register
Code of State Regulations (CSR)
12/30/2023 N/A 11/01/2023
12 CSR 10-9.140
(Rescinded) General Missouri Register
Code of State Regulations (CSR)
12/30/2023 N/A 11/01/2023
12 CSR 10-9.150
(Rescinded) Definitions Missouri Register
Code of State Regulations (CSR)
12/30/2023 N/A 11/01/2023
12 CSR 10-9.160
(Rescinded) Exceptions Missouri Register
Code of State Regulations (CSR)
12/30/2023 N/A 11/01/2023
12 CSR 10-9.170
(Rescinded) Tax Year Missouri Register
Code of State Regulations (CSR)
12/30/2023 N/A 11/01/2023
12 CSR 10-9.180
(Rescinded) Payment Missouri Register
Code of State Regulations (CSR)
12/30/2023 N/A 11/01/2023
12 CSR 10-9.200
(Rescinded) Reports, Contents, Date Due Missouri Register
Code of State Regulations (CSR)
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 (CSR)
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 (CSR)
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 (CSR)
12/30/2023 N/A 11/01/2023
12 CSR 10-10.125
(Rescinded) Income Period Missouri Register
Code of State Regulations (CSR)
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 (CSR)
12/30/2023 N/A 11/01/2023
12 CSR 10-23.185
Obscene License Plates Missouri Register
Code of State Regulations (CSR)
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 (CSR)
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 (CSR)
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

10/30/2023 N/A 09/15/2023
12 CSR 10-1.010
Organizational Structure Missouri Register
Code of State Regulations (CSR)
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 (CSR)
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 (CSR)
10/30/2023 N/A 09/01/2023
12 CSR 10-2.725
Foster Parent Tax Deduction Missouri Register
Code of State Regulations (CSR)
08/30/2023 N/A 07/03/2023
12 CSR 10-24.030
Hearings Missouri Register
Code of State Regulations (CSR)
08/30/2023 N/A 07/03/2023
12 CSR 10-26.230
Dealer Administrative Fees and System Modernization Missouri Register
Code of State Regulations (CSR)
08/30/2023 N/A 07/03/2023
12 CSR 10-26.231
Maximum Dealer Administrative Fees Missouri Register
Code of State Regulations (CSR)
08/30/2023 N/A 07/03/2023
12 CSR 10-43.020
Investment Instruments for Nonstate Funds Missouri Register
Code of State Regulations (CSR)
08/30/2023 N/A 07/03/2023
12 CSR 10-43.030
Collateral Requirements for Nonstate Funds Missouri Register
Code of State Regulations (CSR)
08/30/2023 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 (CSR)
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 (CSR)
07/30/2023 N/A 06/01/2023
113_400.pdf
Marketplace Facilitator Missouri Register
Code of State Regulations (CSR)
07/30/2023 N/A 06/01/2023
2_436.pdf
SALT Parity Act Implementation Missouri Register
Code of State Regulations (CSR)
06/30/2023 N/A 05/15/2023
N/A (Non-Substantive Changes) Letter Rulings N/A Missouri Register
06/30/2023 N/A 04/20/2023
41_010_.pdf
Annual Adjusted Rate of Interest

05/30/2023 N/A 04/03/2023
12 CSR 10-1.020
Letter Rulings Missouri Register
Code of State Regulations (CSR)
08/30/2022 N/A 07/01/2022
12 CSR 10-26.231
Maximum Dealer Administrative Fees Missouri Register
Code of State Regulations (CSR)
08/30/2022 N/A 07/01/2022
12 CSR 10-8.020
Property Subject to Tax Missouri Register
Code of State Regulations (CSR)
06/30/2022 N/A 05/16/2022
12 CSR 10-8.010
Definitions Missouri Register
Code of State Regulations (CSR)
06/30/2022 N/A 05/16/2022
12 CSR 10-8.030
Federal Death Tax Credit Missouri Register
Code of State Regulations (CSR)
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 (CSR)
06/30/2022 N/A 05/16/2022
12 CSR 10-8.160
Estate Tax Interest Rate Missouri Register
Code of State Regulations (CSR)
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 (CSR)
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 (CSR)
06/30/2022 N/A 05/16/2022
12 CSR 10-8.190
Missouri Estate Tax Base Missouri Register
Code of State Regulations (CSR)
06/30/2022 N/A 05/16/2022
12 CSR 10-104.030
Filing Requirement Missouri Register
Code of State Regulations (CSR)
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 (CSR)
03/30/2022 N/A 03/01/2022
12 CSR 10-111.060
Material Recovery Processing Plant Expansion Missouri Register
Code of State Regulations (CSR)
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 (CSR)
04/30/2022 N/A 03/01/2022
12 CSR 10-2.067
Failure to Pay Estimated Tax Missouri Register
Code of State Regulations (CSR)
04/30/2022 N/A 03/01/2022
12 CSR 10-2.230
Construction Contractors Missouri Register
Code of State Regulations (CSR)
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 (CSR)
04/30/2022 N/A 03/01/2022
12 CSR 10-41.010
Annual Adjusted Rate of Interest Missouri Register
Code of State Regulations (CSR)
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 (CSR)
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 (CSR)
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 (CSR)
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 (CSR)
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 (CSR)
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 (CSR)
03/30/2021 N/A 10/15/2020
12_CSR_10-102_016.pdf
Refunds and Credit Missouri Register
Code of State Regulations (CSR)
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 (CSR)
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 (CSR)
03/30/2020 N/A 10/01/2019
23_090.pdf
Back the Blue Specialty Plate Donation Process Missouri Register
Code of State Regulations (CSR)
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 (CSR)
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 (CSR)
08/30/2019 N/A 03/01/2019