Proposed Rules

The following are summaries and other information related to Proposed Rules that the Missouri Department of Revenue has submitted to the Secretary of State for Publication in the Missouri Register. These rules will not go into effect until the public has had an opportunity to submit written comments, and to attend a public hearing if one is scheduled.

Any person may offer comments on a Proposed Rule. The instructions for submitting comments, and the location and date of a hearing if one is scheduled, are located after the text of each rule. Please note that the official text of a Proposed Rule is the version that appears in the Missouri Register, not the draft copy on this site. Refer to the official copy if you wish to submit comments.

We hope you find this site helpful and informative.

Proposed Rule Summary
Fiscal Note(s)
Supporting Documents
Link to Missouri Register
 Small Business Impact Statement
Date Posted
Date Comment Period Closes
12 CSR 10-2.725
Comment 		Foster Parent Tax Deduction This rule interprets and implements the foster parent tax deduction provided in section 143.1170, RSMo. 725_Public_Fiscal_Note.pdf
725_private_fiscal_note.pdf
N/A Missouri Register March 1, 2023 Volume 48, Number 5
N/A 02/22/2023 03/31/2023
12 CSR 10-24.030
Comment 		This amendment clarifies several aspects of the administrative hearing procedures and allows for witnesses and parties to appear via video conferencing. This proposal amends sections (1), (3)-(5), and (7)-(8). N/A N/A Missouri Register March 1, 2023 - Volume 48, Number 5
N/A 02/22/2023 03/31/2023
12 CSR 10-26.230
Comment 		Dealer Administrative Fees and System Modernization This amendment removes an obsolete section and clarifies that licensees have an opportunity to change their declared dealer administrative fee based on the consumer price index changes published every year and the time frame in which the changes must be made. N/A N/A Missouri Register March 1, 2023 - Volume 48, Number 5
N/A 02/22/2023 03/31/2023
12 CSR 10-26.231
Comment 		Maximum Dealer Administration Fees The proposed amendment is being filed to establish the annual increase to the maximum administrative fee collected as determined by the annual average of the Consumer Price Index for All Consumers per section 301.558, RSM0. The department is amending section (1). N/A N/A Missouri Register February 15, 2023 - Volume 48, Number 5
N/A 02/22/2023 03/31/2023
12 CSR 10-43.020
Comment 		Investment Instruments for Nonstate Funds The amendment adds commercial paper to the investment instruments for nonstate funds and increases the maximum allowed for any one (1) security in the investment portfolio. The department is amending sections (3) and (4). N/A N/A Missouri Register March 1, 2023 - Volume 48, Number 5
N/A 02/22/2023 03/31/2023
12 CSR 10-43.030
Comment 		Collateral Requirements for Nonstate Funds The amendment increases the percentage allowed for investments in repurchase agreements. The department is amending subsection (3)(B). N/A N/A Missouri Register March 1, 2023 - Volume 48, Number 5
N/A 02/22/2023 03/31/2023
12- CSR 10-113.200 This rule explains how to determine whether a transaction is subject to sales tax or use tax. This rule also explains what transactions are exempt from sales tax under interstate commerce exemption in section 144.030.1, RSMo. N/A N/A Missouri Register February 15, 2023 - Volume 48, Number 4
N/A 02/15/2023 03/17/2023
12 CSR 10-113.400 This rule explains who qualifies as a Marketplace Facilitator and how a seller should report their use transactions. N/A N/A Missouri Register February 15, 2023 - Volume 48, Number 4
N/A 02/15/2023 03/21/2023
12 CSR 10-2.436
Comment 		SALT Parity Act Implementation Public Fiscal Note
N/A Missouri Register
Small Business Impact Statement
02/01/2023 03/31/2023
12 CSR 10-114.100 Determining When a Vendor has Sufficient Nexus for Use Tax Private Fiscal Note
Public Fiscal Note
N/A Missouri Register
Small Business Impact Statement
01/17/2023 02/16/2023
12 CSR 10-41.010 Annual Adjusted Rate of Interest Public Cost Fiscal Note
Private Cost Fiscal Note
N/A Missouri Register - December 1, 2022 - Volume 47, Number 23
Small Business Impact Statement
12/01/2022 12/31/2022

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