Official and Final Rules
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_226.pdf
|
Withholding of Tax by Nonresident Professional Entertainer |
Missouri Register
|
Code of State Regulations (CSR)
|
03/30/2024 | N/A | 02/15/2024 |
12_CSR_10-4_015_rescinded.pdf
|
Sale Consummation is rescinded. |
Missouri Register
|
Code of State Regulations (CSR)
|
03/30/2024 | N/A | 02/15/2024 |
12_CSR_10-4_100_rescinded_.pdf
|
Tax Paid to Another State is rescinded. |
Missouri Register
|
Code of State Regulations (CSR)
|
03/30/2024 | N/A | 02/15/2024 |
12_CSR_10-4_230_rescinded.pdf
|
Protest Payment is rescinded. |
Missouri Register
|
Code of State Regulations (CSR)
|
03/30/2024 | N/A | 02/15/2024 |
12_CSR_10-4_280_rescinded_.pdf
|
Filing Protest Payment Returns is rescinded. |
Missouri Register
|
Code of State Regulations (CSR)
|
03/30/2024 | N/A | 02/15/2024 |
12_CSR_10-7_190_rescinded_.pdf
|
Fuel Inspection Fee is rescinded. |
Missouri Register
|
Code of State Regulations (CSR)
|
03/30/2024 | N/A | 02/15/2024 |
12_CSR_10-7_300_.pdf
|
Motor Fuel and Special Fuel Transporters is rescinded. |
Missouri Register
|
Code of State Regulations (CSR)
|
03/30/2024 | N/A | 02/15/2024 |
12_CSR_10-7_320_.pdf
|
Adjustments to the Distribution of Funds Allocated Pursuant to Article IV, Section 30(a) of the Missouri Constitution as Referenced in Section 142.345, RSMo |
Missouri Register
|
Code of State Regulations (CSR)
|
03/30/2024 | N/A | 02/15/2024 |
12_CSR_10-10_020.pdf
|
Allocation of Bank Tax |
Missouri Register
|
Code of State Regulations (CSR)
|
03/30/2024 | N/A | 02/15/2024 |
12_CSR_10-10_030_rescinded_.pdf
|
Statute of Limitations for Bank Tax |
Missouri Register
|
Code of State Regulations (CSR)
|
03/30/2024 | N/A | 02/15/2024 |
12_CSR_10-2_130_rescinded_.pdf
|
12 CSR 10-2.130 Allocation of Taxable Social Security Benefits Between Spouses is rescinded. |
Missouri Register
|
Code of State Regulations (CSR)
|
03/30/2024 | N/A | 02/15/2024 |
12_CSR_10-16_090.pdf
|
12 CSR 10-16.090 Purchase on Deferred Payment Basis |
Missouri Register
|
Code of State Regulations (CSR)
|
03/30/2024 | N/A | 02/15/2024 |
12_CSR_10-102_110.pdf
|
12 CSR 10-102.110 Protest Payments, Protest Overpayments, and Protest Payment Returns |
Missouri Register
|
Code of State Regulations (CSR)
|
03/30/2024 | N/A | 02/15/2024 |
12_CSR_10-110_400.pdf
|
12 CSR 10-110.400 Newspapers and Other Publications |
Missouri Register
|
Code of State Regulations (CSR)
|
03/30/2024 | N/A | 02/15/2024 |
12_CSR_10-117_100.pdf
|
12 CSR 10-117.100 Determining the Applicable Local Sales or Use Tax |
Missouri Register
|
Code of State Regulations (CSR)
|
03/30/2024 | N/A | 02/15/2024 |
12_CSR_10-400_250_rescinded.pdf
|
12 CSR 10-400.250 Computation of an Individuals Missouri Adjusted Gross Income on a Combined Income Tax Return (Rescinded March 30, 2024) |
Missouri Register
|
Code of State Regulations (CSR)
|
03/30/2024 | N/A | 02/15/2024 |
12_CSR_10-10_160_rescinded.pdf
|
12 CSR 10-10.160 Neighborhood Assistance Credit (NAC) is rescinded. |
Missouri Register
|
Code of State Regulations (CSR)
|
03/30/2024 | N/A | 02/01/2024 |
12_CSR_10-10_175_rescinded_.pdf
|
12 CSR 10-10.175 Personal Property Tax Credits—Definition, Calculation and Refund Agreement is rescinded. |
Missouri Register
|
Code of State Regulations (CSR)
|
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
|
Code of State Regulations (CSR)
|
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
|
Code of State Regulations (CSR)
|
03/30/2024 | N/A | 02/01/2024 |
12_CSR_10-103_170.pdf
|
12 CSR 10-103.170 Aggregate Amount Defined |
Missouri Register
|
Code of State Regulations (CSR)
|
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
|
Code of State Regulations (CSR)
|
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
|
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_080_.pdf
|
Domestic International Sales Corporations |
Missouri Register
|
Code of State Regulations (CSR)
|
02/29/2024 | N/A | 01/16/2024 |
12_CSR_10-108_600.pdf
|
12 CSR 10-108.600 Transportation Fares |
Missouri Register
|
Code of State Regulations (CSR)
|
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
|
Code of State Regulations (CSR)
|
02/29/2024 | N/A | 11/16/2023 |
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_10-103_050_.pdf
|
12 CSR 10-103.050 Drinks and Beverages moved from 12 CSR 10-3.050 |
Missouri Register
|
Code of State Regulations (CSR)
|
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 (CSR)
|
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 (CSR)
|
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 (CSR)
|
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 (CSR)
|
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 (CSR)
|
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 (CSR)
|
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 (CSR)
|
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 (CSR)
|
08/31/2023 | N/A | 08/01/2023 |
12 CSR 10-2.725
|
Foster Parent Tax Deduction |
Missouri Register
|
Code of State Regulations (CSR)
|
08/31/2023 | N/A | 07/03/2023 |
12 CSR 10-24.030
|
Hearings |
Missouri Register
|
Code of State Regulations (CSR)
|
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 (CSR)
|
08/31/2023 | N/A | 07/03/2023 |
12 CSR 10-26.231
|
Maximum Dealer Administrative Fees |
Missouri Register
|
Code of State Regulations (CSR)
|
08/31/2023 | N/A | 07/03/2023 |
12 CSR 10-43.020
|
Investment Instruments for Nonstate Funds |
Missouri Register
|
Code of State Regulations (CSR)
|
08/31/2023 | N/A | 07/03/2023 |
12 CSR 10-43.030
|
Collateral Requirements for Nonstate Funds |
Missouri Register
|
Code of State Regulations (CSR)
|
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 (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 |
12_CSR_10-113_400.pdf
|
12 CSR 10-113.400 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)
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08/30/2019 | N/A | 03/01/2019 |
12_CSR_10-103_180.pdf
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12 CSR 10-103.180 Filing Final Return was moved from 12 CSR 10-4.180 |
Missouri Register
|
Code of State Regulations (CSR)
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08/31/2023 | N/A | 11/30/-0001 |