Official and Final Rule Summary
Link to Missouri Register
Code of State Regulations (CSR)
CSR Effective Date
Supporting Documents
Date Posted
12 CSR 10-111.061 Exempt Items Used or Consumed in Material Recovery Processing as Defined in Section 144.054 RSMo
12 CSR 10-111.061 This rule was rescinded. Missouri Register - March 2, 2026- Volume 51, Number 5
Code of State Regulations
04/30/2026 N/A 04/09/2026
12 CSR 10-2.010 Income Tax of Current or Former Spouses
12 CSR 10-2.010 Income Tax of Current or Former Spouses. Missouri Register - March 16, 2026- Volume 51, Number 6
Code of State Regulations
04/30/2026 N/A 03/31/2026
12 CSR 10-2.015 Withholding of Tax
12 CSR 10-2.015 Withholding of Tax Missouri Register - March 16, 2026- Volume 51, Number 6
Code of State Regulations
04/30/2026 N/A 03/31/2026
12 CSR 10-2.045 Missouri Consolidated Income Tax Returns
12 CSR 10-2.045 Missouri Consolidated Income Tax Returns Missouri Register - March 2, 2026- Volume 51, Number 5
Code of State Regulations
04/30/2026 N/A 03/31/2026
12 CSR 10-41.010 Annual Adjusted Rate of Interest
12 CSR 10-41.010 Annual Adjusted Rate of Interest Missouri Register - March 2, 2026- Volume 51, Number 5
Code of State Regulations
04/30/2026 N/A 03/31/2026
12 CSR 10-103.381 Items Used of Consumed by Photographers
12 CSR 10-103.381 This rule was rescinded. Missouri Register - March 2, 2026 - Volume 51, Number 5
Code of State Regulations
04/30/2026 N/A 03/31/2026
12 CSR 10-110.201 Materials & Other Goods Used or Consumed in Material Processing
12 CSR 10-110.201 This rule was rescinded. Missouri Register -March 2, 2026- Volume 51, Number 5
Code of State Regulations
03/04/2026 N/A 03/31/2026
12 CSR 10-110.621 Application of Sales Tax Exemption as Defined in 144.054
12 CSR 10-110.621 This rule is rescinded. Missouri Register -March 2, 2026- Volume 51, Number 5
Code of State Regulations
04/30/2026 N/A 03/31/2026
12 CSR 10-110.900 Farm Machinery & Equipment Related Exemption
12 CSR 10-110.900 Farm Machinery & Equipment Related Exemptions Missouri Register - March 2, 2026 - Volume 51, Number 5
Code of State Regulations
04/30/2026 N/A 03/31/2026
12 CSR 10-113.300 Temporary Storage
12 CSR 10-113.300 Temporary Storage Missouri Register - March 2, 2026 - Volume 51, Number 5
Code of State Regulations
04/30/2026 N/A 03/31/2026
12 CSR 10-111.060 Material Recovery Processing Plant Exemption as Defined in Section 144.054 RSMo.
12 CSR 10-111.060 Material Recovery Processing Plant Exemption as Defined in Section 144.054 RSMo. Missouri Register - March 2, 2026- Volume 51, Number 5
Code of State Regulations
04/30/2026 N/A 03/31/2026
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 Interest Earned by Banking Institutions from the Resolution Funding Corporation & the Financial Corporation
12 CSR 10-10. 180 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 10-39.010 Statements of Account
12 CSR 10-39.010 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 10-103.170 Aggregate Amount Defined
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 Use of & Reliance on Exemption Certificates
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 Delegation of Authority to Third-Party Testers to Conduct Skills Tests of Applicants for CDL
12 CSR 10-24.330 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 Bonding Requirements
12 CSR 10-6.120 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 Missouri Cigarette Wholesaler's License
12 CSR 10-16.120 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 Issuance of Special Fuel Decals
12 CSR 10-23.310 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 Witnessing Proof of Federal Heavy Vehicle Use Tax Payment or Exemption
12 CSR 10-23.295 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 Inspection of Non-USA Standard Vehicles Prior to Titling
12 CSR 10-23.260 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 Transient Employer Financial Assurance instrument for Employers Withholding Tax
12 CSR 10-2.017 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 Optional Single Sales Factor
123 CSR 10-2.052 This rule was 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 Domestic International Sales Corporations
12 CSR 10-2.080 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 Reporting Requirements for Individual Medical Accounts
12 CSR 10-2.720 This rule was 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 Trucking Companies
12 CSR 10-2.200 This rule was 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 Railroads
12 CSR 10-2.205 This rule was 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 Airlines
12 CSR 10-2.210 This rule was 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 Sales to the United States Govt & Govt Contractors
12 CSR 10-112.300 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 Transportation Fares
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 10-2.010 Capital Loss Allocation Between Spouses
12 CSR 10-2.010 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 Domestic International Sales Corporations
12 CSR 10-2.080 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 10-6.100 Motor Fuel Tax Exemption for Operators of Public Mass Transportation Service
12 CSR 10-6.100 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
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
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
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 General
12 CSR 10-9.140 This rule was rescinded. Missouri Register - November 1, 2023- Volume 48, Number 21
Code of State Regulations
12/30/2023 N/A 11/01/2023
12 CSR 10-9.150 Definitions
12 CSR 10-9.150 This rule was rescinded. Missouri Register - November 1, 2023- Volume 48, Number 21
Code of State Regulations
12/30/2023 N/A 11/01/2023
12 CSR 10-9.160 Exceptions
12 CSR 10-9.160 This rule was rescinded. Missouri Register - November 1, 2023- Volume 48, Number 21
Code of State Regulations
12/30/2023 N/A 11/01/2023
12 CSR 10-9.170 Tax Year
12 CSR 10-9.170 This rule was rescinded. Missouri Register - November 1, 2023- Volume 48, Number 21
Code of State Regulations
12/30/2023 N/A 11/01/2023
12 CSR 10-9.180 Payment
12 CSR 10-9.180 This rule was rescinded. Missouri Register - November 1, 2023- Volume 48, Number 21
Code of State Regulations
12/30/2023 N/A 11/01/2023
12 CSR 10-9.200 Report, Contents, Date Due
12 CSR 10-9.200 This rule was rescinded. Missouri Register - November 1, 2023- Volume 48, Number 21
Code of State Regulations
12/30/2023 N/A 11/01/2023
12 CSR 10-9.280 Limitations on Collection of Tax, Refunds
12 CSR 10-9.280 This rule was rescinded. Missouri Register - November 1, 2023- Volume 48, Number 21
Code of State Regulations
12/30/2023 N/A 11/01/2023
12 CSR 10.9.290 Compliance with the Americans with Disabilities Act
12 CSR 10-2.290 This rule was rescinded. Missouri Register - November 1, 2023- Volume 48, Number 21
Code of State Regulations
12/30/2023 N/A 11/01/2023
12 CSR 10-10.100 Multiple Assessments of Banking Institutions for a Single Year
12 CSR 10-10.100 This rule was rescinded. Missouri Register - November 1, 2023- Volume 48, Number 21
Code of State Regulations
12/30/2023 N/A 11/01/2023
12 CSR 10-10.125 Income Period
12 CSR 10-10.125 Income Period Missouri Register - November 1, 2023- Volume 48, Number 21
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 & Title Service Agents
12 CSR 10-23.160 Good Moral Character of Motor Vehicle Dealers, Manufacturers, Boat Dealers, Salvage Dealers, and Title Service Agents Missouri Register - November 1, 2023- Volume 48, Number 21
Code of State Regulations
12/30/2023 N/A 11/01/2023
12 CSR 10-23.185 Obscene License Plates
12 CSR 10-23.185 Obscene License Plates Missouri Register - November 1, 2023- Volume 48, Number 21
Code of State Regulations
12/30/2023 N/A 11/01/2023
12 CSR 10-112.020 Solar Photovoltaic Energy Systems Sales Tax Exemption
12 CSR 10-112.020 Solar Photovoltaic Energy Systems Sales Tax Exemption Missouri Register - November 1, 2023- Volume 48, Number 21
Code of State Regulations
12/30/2023 N/A 11/01/2023
12 CSR 10-2.019 Determination of Withholding for Work Performed at Temporary Work Location
12 CSR 10-2.019 This rule was rescinded. Missouri Register - September 15, 2023- Volume 48, Number 18
Code of State Regulations
10/30/2023 N/A 09/15/2023
12 CSR 10-1.010 Organizational Structure
12 CSR 10-1.010 Organizational Structure Missouri Register - September 1, 2023- Volume 48, Number 17
Code of State Regulations
10/30/2023 N/A 09/01/2023
12 CSR 10-42.050 Disclosure of Public Records & Confidentiality of Closed Records
12 CSR 10-42.050 Disclosure of Public Records and Confidentiality of Closed Records Missouri Register - September 1, 2023- Volume 48, Number 17
Code of State Regulations
10/30/2023 N/A 09/01/2023
12 CSR 10-16.170 Adjustments to Distribution of St. Louis County Cigarette Tax Funds Pursuant to the Federal Decennial Census
12 CSR 10-16.170 Adjustments to the Distribution of St. Louis County Cigarette Tax Funds Pursuant to the Federal Decennial Census Missouri Register - September 15, 2023- Volume 48, Number 18
Code of State Regulations
10/30/2023 N/A 09/01/2023
12 CSR 10-103.180 Filing Final Return
12 CSR 10-103.180 Filing Final Return was moved from 12 CSR 10-4.180 Missouri Register - August 1, 2023- Volume 48, Number 15
Code of State Regulations
08/31/2023 N/A 08/31/2023
12 CSR 10-103.050 Drinks and Beverages
12 CSR 10-103.050 Drinks and Beverages moved from 12 CSR 10-3.050 Missouri Register - August 1, 2023- Volume 48, Number 15
Code of State Regulations
08/30/2023 N/A 08/01/2023
12 CSR 10-110.404 Cafeteria & Dining Halls
12 CSR 10-110.404 Cafeterias and Dining Halls moved from 12 CSR 10-3.404 Missouri Register - August 1, 2023- Volume 48, Number 15
Code of State Regulations
08/31/2023 N/A 08/01/2023
12 CSR 10-102.554 Filing Protest Payment Returns
12 CSR 10-102.554 Filing Protest Payment Returns was moved from 12 CSR 10-3.554 Missouri Register - August 1, 2023- Volume 48, Number 15
Code of State Regulations
08/31/2023 N/A 08/01/2023
12 CSR 10-110.846 Taxability of Sales Made at Fund-Raising Events Conducted by Clubs
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 - August 1, 2023- Volume 48, Number 15
Code of State Regulations
08/31/2023 N/A 08/01/2023
12 CSR 10-102.160 EFfect of Saturday, Sunday or Holiday on Payment Due
12 CSR 10-102.160 Effect of Saturday, Sunday, or Holiday on Payment Due moved from 12 CSR 104.160 Missouri Register - August 1, 2023- Volume 48, Number 15
Code of State Regulations
08/31/2023 N/A 08/01/2023
12 CSR 10-103.185 Filing Returns When No Liability Exists
12 CSR 10-103.185 Filing Returns When No Liability Exists was moved from 12 CSR 10-4.185 Missouri Register - August 1, 2023- Volume 48, Number 15
Code of State Regulations
08/31/2023 N/A 08/01/2023
12 CSR 10-103.310 Timely Filing
12 CSR 10-103.310 Timely Filing was moved from 12 CSR 104.310 Missouri Register - August 1, 2023- Volume 48, Number 15
Code of State Regulations
08/31/2023 N/A 08/01/2023
12 CSR 10-103.630 Return Required
12 CSR 10-103.630 Return Required Missouri Register - August 1, 2023- Volume 48, Number 15
Code of State Regulations
08/31/2023 N/A 08/01/2023
12 CSR 10-103.640 Annual Filing
12 CSR 10-103.640 Annual Filing was 12 CSR 10-4.610 Missouri Register - August 1, 2023- Volume 48, Number 15
Code of State Regulations
08/31/2023 N/A 08/01/2023
12 CSR 10-2.725 Foster Parent Tax Deduction
12 CSR 10-2.725 Foster Parent Tax Deduction Missouri Register - July 3, 2023- Volume 48, Number 13
Code of State Regulations
08/31/2023 N/A 07/03/2023
12 CSR 10-240.030 Hearings
12 CSR 10-24.030 Hearings Missouri Register - July 3, 2023- Volume 48, Number 13
Code of State Regulations
08/31/2023 N/A 07/03/2023
12 CSR 10-26.230 Dealer Administrative Fees and System Modernization
12 CSR 10-26.230 Dealer Administrative Fees and System Modernization Missouri Register - July 3, 2023- Volume 48, Number 13
Code of State Regulations
08/31/2023 N/A 07/03/2023
12 CSR 10-26.231 Maximum Dealer Administrative Fees
12 CSR 10-26.231 Maximum Dealer Administrative Fees Missouri Register - July 3, 2023- Volume 48, Number 13
Code of State Regulations
08/31/2023 N/A 07/03/2023
12 CSR 10-43.020 Investment Instruments for Nonstate Funds
12 CSR 10-43.020 Investment Instruments for Nonstate Funds Missouri Register - July 3, 2023- Volume 48, Number 13
Code of State Regulations
08/31/2023 N/A 07/03/2023
12 CSR 10-43.030 Collateral Requirements for Nonstate Funds
12 CSR 10-43.030 Collateral Requirements for Nonstate Funds Missouri Register - July 3, 2023- Volume 48, Number 13
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
12 CSR 10-114.100 Determining When a Vendor Has Substantial Nexus for Use Tax Missouri Register - June 15, 2023- Volume 48, Number 12
Code of State Regulations
07/30/2023 N/A 06/15/2023
12 CSR 10-113.200 Determining Whether a Transaction is Subject to Sales Tax or Use Tax
12 CSR 10-113.200 Determining Whether a Transaction is Subject to Sales Tax or Use Tax Missouri Register - June 1, 2023- Volume 48, Number 11
Code of State Regulations
07/30/2023 N/A 06/01/2023
12 CSR 10-113.400 Marketplace Facilitator
12 CSR 10-113.400 Marketplace Facilitator Missouri Register - June 1, 2023- Volume 48, Number 11
Code of State Regulations
07/30/2023 N/A 06/01/2023
12 CSR 10-2.436 SALT Parity Act Implementation
12 CSR 10-2.436 SALT Parity Act Implementation Missouri Register - May 15, 2023- Volume 48, Number 10
Code of State Regulations
06/30/2023 N/A 05/15/2023
12 CSR 10-26.231 Maximum Dealer Administrative Fees
12 CSR 10-41.010 Annual Adjusted Rate of Interest Missouri Register - April 3, 2023- Volume 48, Number 7
Code of State Regulations
05/30/2023 N/A 04/03/2023
12 CSR 10-1.020 Letter Rulings
12 CSR 10-1.020 Letter Rulings Missouri Register - July 1, 2022- Volume 47, Number 13
Code of State Regulations
08/30/2022 N/A 07/01/2022
12 CSR 10-26.231 Maximum Dealer Administrative Fees
12 CSR 10-26.231 Maximum Dealer Administrative Fees Missouri Register - July 1, 2022- Volume 47, Number 13
Code of State Regulations
08/30/2022 N/A 07/01/2022
12 CSR 10-8.020 Property Subject to Tax
12 CSR 10-8.020 This rule was rescinded. Missouri Register - May 16, 2022- Volume 47, Number 10
Code of State Regulations
06/30/2022 N/A 05/16/2022
12 CSR 10-8.010 Definitions
12 CSR 10-8.010 This rule was rescinded. Missouri Register - May 16, 2022- Volume 47, Number 10
Code of State Regulations
06/30/2022 N/A 05/16/2022
12 CSR 10-8.030 Federal Death Tax Credit
12 CSR 10-8.030 This rule was rescinded. Missouri Register - May 16, 2022- Volume 47, Number 10
Code of State Regulations
06/30/2022 N/A 05/16/2022
12 CSR 10-8.120 Notice of Intention to Transfer Assets
12 CSR 10-8.120 This rule was rescinded. Missouri Register - May 16, 2022- Volume 47, Number 10
Code of State Regulations
06/30/2022 N/A 05/16/2022
12 CSR 10-8.160 Estate Tax Interest Rate
12 CSR 10-8.160 This rule was rescinded. Missouri Register - May 16, 2022- Volume 47, Number 10
Code of State Regulations
06/30/2022 N/A 05/16/2022
12 CSR 10-8.170 Extension of Time to Pay MO Estate Tax
12 CSR 10-8.170 This rule was rescinded. Missouri Register - May 16, 2022- Volume 47, Number 10
Code of State Regulations
06/30/2022 N/A 05/16/2022
12 CSR 10-8.180 Claims for Refund of MO Estate Taxes
12 CSR 10-8.180 This rule was rescinded. Missouri Register - May 16, 2022- Volume 47, Number 10
Code of State Regulations
06/30/2022 N/A 05/16/2022
12 CSR 10-8-190 MO Estate Tax Base
12 CSR 10-8.190 This rule was rescinded. Missouri Register - May 16, 2022- Volume 47, Number 10
Code of State Regulations
06/30/2022 N/A 05/16/2022
12 CSR 10-104.030 Filing Requirements as Defined in Section 144 RSMO
12 CSR 10-104.030 Filing Requirement as Defined in Section 144 RSMO Missouri Register - March 1, 2022- Volume 47, Number 5
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
12 CSR 10-25.120 Application for Certificate of Self-Insurance from Religious Denominations Missouri Register - February 15, 2022- Volume 47, Number 4
Code of State Regulations
03/30/2022 N/A 03/01/2022
12 CSR 10-111.060 Material Recovery Processing Plant Exemption
12 CSR 10-111.060 Material Recovery Processing Plant Expansion Missouri Register - March 1, 2022- Volume 47, Number 5
Code of State Regulations
04/30/2022 N/A 03/01/2022
12 CSR 10-108.300 Sales of Electricity, Water & Gas
12 CSR 10-108.300 Sales of Electricity, Water and Gas Missouri Register - March 1, 2022- Volume 47, Number 5
Code of State Regulations
04/30/2022 N/A 03/01/2022
12 CSR 10-2.067 Failure to Pay Estimated Tax for Tax Years Ending After Dec 31, 1989
12 CSR 10-2.067 Failure to Pay Estimated Tax Missouri Register - March 1, 2022- Volume 47, Number 5
Code of State Regulations
04/30/2022 N/A 03/01/2022
12 CSR 10-2.230
12 CSR 10-2.230 Construction Contractors Missouri Register - March 1, 2022- Volume 47, Number 5
Code of State Regulations
04/30/2022 N/A 03/01/2022
12 CSR 10-2.085
12 CSR 10-2.085 Credit for New or Expanded Business Facility Missouri Register - March 1, 2022- Volume 47, Number 5
Code of State Regulations
04/30/2022 N/A 03/01/2022
12 CSR 10-41.010
Annual Adjusted Rate of Interest Missouri Register - March 1, 2022- Volume 47, Number 5
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 - September 15, 2021- Volume 46, Number 18
Code of State Regulations
10/30/2021 N/A 06/01/2021
12 CSR 10-104.050 Sales & Use Tax Return
12 CSR 10-104.050 Sales and Use Tax Return - Electronic Filing Requirement and Waiver Missouri Register - June 1, 2021- Volume 46, Number 11
Code of State Regulations
07/30/2021 N/A 01/29/2021
12 CSR 10-2.019 Determination of Withholding for Work Performed at Temporary Work Location
12 CSR 10-2.019 Determination of Withholding for Work Performed at Temporary Work Location Missouri Register - June 15, 2021- Volume 46, Number 12
Code of State Regulations
07/30/2021 N/A 01/06/2021
12 CSR 10-2.260 Apportionment Method for Broadcasters
12 CSR 10-2.260 Apportionment Method for Broadcasters (Beginning on or After January 1, 2020) Missouri Register - February 1, 2021- Volume 46, Number 3
Code of State Regulations
03/30/2021 N/A 10/15/2020
12 CSR 10-2.255 Allocation & Apportionment for Nonresidents Shareholders of S Corp.
12 CSR 10-2.255 Allocation and Apportionment for Nonresident Shareholders of S Corporations and Nonresident Partners of Partnerships (Beginning on or After January 1, 2020) Missouri Register - February 1, 2021- Volume 46, Number 3
Code of State Regulations
03/30/2021 N/A 10/15/2020
12 CSR 10-2.076 Allocation & Apportionment
12 CSR 10-2.076 Allocation and Apportionment (Beginning on or After January 1, 2020) Missouri Register - February 1, 2021- Volume 46, Number 3
Code of State Regulations
03/30/2021 N/A 10/15/2020
12_CSR_10-102_016.pdf
Refunds and Credit Missouri Register - February 1, 2021- Volume 46, Number 3
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 - March 16, 2020- Volume 45, Number 6
Code of State Regulations
04/30/2020 N/A 12/02/2019
12 CSR 10-26.060 Dealer License Plates- Certifications of Number
12 CSR 12-26.060 Dealer License Plates- Certificates of Number Missouri Register - February 3, 2020- Volume 45, Number 3
Code of State Regulations
03/30/2020 N/A 10/01/2019
12 CSR 10-23.090 Back the Blue Special Plate Donation Processing
12 CSR 10-23.090 Back the Blue Specialty Plate Donation Process Missouri Register - February 3, 2020- Volume 45, Number 3
Code of State Regulations
03/30/2020 N/A 10/01/2019
12 CSR 10-2.015 Employers' Withholding of Tax
12 CSR 2.015 The amendment modifies the calculation for determining the amount of withholding and clarifies the instructions to employers. Missouri Register - October 1, 2019- Volume 44, Number 19
Code of State Regulations
11/30/2019 N/A 06/03/2019
12 CSR 10-24.405 Proof of State of Domicile Requirements for Commercial Driver License Applicants
12 CSR 10-24.405 Proof of State of Domicile Requirements for Commercial Driver License Applicants Missouri Register - July 1, 2019- Volume 44, Number 13
Code of State Regulations
08/30/2019 N/A 03/01/2019