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-{23.160]26.221
Comment
This amendment updates the methods of contacting the division director and moves the rule to Chapter 26. N/A N/A Missouri Register February 15, 2024 Volume 49, Number 4 (Pages 280-281)
N/A 02/15/2024 03/16/2024
12 CSR 10-[23.465]26.021
Comment
This amendment removes outdated references throughout the rule and moves the rule to chapter 26. N/A N/A Missouri Register February 15, 2024 Volume 49, Number 4 (Page 281)
N/A 02/15/2024 03/16/2024
12 CSR 10-24.160
Comment
This amendment modifies the criteria for denying the issuance of a school bus operators endorsement due to driving history. N/A N/A Missouri Register February 15, 2024 Volume 49, Number 4 (Page 281-282)
N/A 02/15/2024 03/16/2024
12 CSR 10-24.190
Comment
This amendment makes technical updates to references to driver license, permit, and endorsement information. N/A N/A Missouri Register February 15, 2024 Volume 49, Number 4 (Page 282-283)
N/A 02/15/2024 03/16/2024
12 CSR 10-24.350
Comment
This amendment updates guidelines for administering written tests for commercial driver licenses. N/A N/A Missouri Register February 15, 2024 Volume 49, Number 4 (Page 283)
N/A 02/15/2024 03/16/2024
12 CSR 10-26.020
Comment
The amendment makes technical corrections to language in the rule. N/A N/A Missouri Register February 15, 2024 Volume 49, Number 4 (Pages 283-284)
N/A 02/15/2024 03/16/2024
12 CSR 10-26.120
Comment
This amendment updates the contact information in (1)(C). N/A N/A Missouri Register February 15, 2024 Volume 49, Number 4 (Page 284)
N/A 02/15/2024 03/16/2024
12 CSR 10-41.040
Comment
This rule is being rescinded because this information is outdated and now fully covered in statute. N/A N/A Missouri Register February 15, 2024 Volume 49, Number 4 (Pages 284-285)
N/A 02/15/2024 03/16/2024
12 CSR 10-2.030
Comment
This amendment, among other things, expands the title, purpose clause, and scope of this rule to address changes of tax periods for additional income tax types, to address individual personal and dependency exemption deductions, as well as to specify the handling of 52-53 week tax periods. N/A N/A Missouri Register February 1, 2024 - Volume 49, pages 157 - 158
N/A 02/01/2024 03/02/2024
12 CSR 10-2.240
Comment
This amendment interprets the income tax law as it applies to the determination of timeliness. N/A N/A Missouri Register February 1, 2024 - Volume 49, pages 158 - 160
N/A 02/01/2024 03/02/2024
12 CSR 10-2.710
Comment
This amendment makes changes to the rule’s description of the proper treatment of net operating losses for purposes of Missouri individual income tax, as well as the handling of negative federal adjusted gross income by individuals. N/A N/A Missouri Register February 1, 2024 - Volume 49, pages 160 - 162
N/A 02/01/2024 03/02/2024
12 CSR 10-10.135
Comment
This rule is being rescinded because this information will be updated and published annually in the bank franchise tax instructions. N/A N/A Missouri Register February 1, 2024 - Volume 49, pages 162
N/A 02/01/2024 03/02/2024
12 CSR 10-44.010
Comment
This amendment clarifies sold at retail and retail sale and updates contact information. N/A N/A Missouri Register February 1, 2024 - Volume 49, pages 162
N/A 02/01/2024 03/02/2024
12 CSR 10-44.100
Comment
This amendment updates the name for the Addendum Form and incorporates it by reference. N/A N/A Missouri Register February 1, 2024 - Volume 49, pages 162 - 163
N/A 02/01/2024 03/02/2024
12 CSR 10-102.554 This rule is being rescinded because all relevant content is duplicated in 12 CSR 10-3.552. N/A N/A Missouri Register December 15, 2023 - Volume 48, page 2295
N/A 12/15/2023 01/14/2024
12 CSR 10-42.100 This amendment removes outdated information and makes corrections to current information including the elimination of the fee charged for the report request. N/A N/A Missouri Register December 15, 2023 - Volume 48, pages 2294-2295
N/A 12/15/2023 01/14/2024
12 CSR 10-2.015 This amendment, among other things, updates filing information and information about the quarter-monthly payment frequency. N/A N/A Missouri Register December 15, 2023 - Volume 48, pages 2277-2284
N/A 12/15/2023 01/14/2024
12 CSR 10-2.016 This rule is being rescinded because all relevant content is duplicated in 12 CSR 10-2.015. N/A N/A Missouri Register December 15, 2023 - Volume 48, page 2284
N/A 12/15/2023 01/14/2024
12 CSR 10-2090 This amendment updates, among other things, section references in (1)(A) and RSMo authority year. N/A N/A Missouri Register December 15, 2023 - Volume 48, pages 2284 - 2285
N/A 12/15/2023 01/14/2024
12 CSR 10-2.705 This amendment makes technical corrections and updates. N/A N/A Missouri Register December 15, 2023 - Volume 48, page 2285
N/A 12/15/2023 01/14/2024
12 CSR 10-7.240 This amendment removes outdated statute references in the purpose statement, updates statute authority section and makes minor technical corrections throughout. N/A N/A Missouri Register December 15, 2023 - Volume 48, pages 2285 - 2286
N/A 12/15/2023 01/14/2024
12 CSR 10-10.130 This amendment updates the rule to reflect changes in the law, incorporates by reference the Bank Franchise Tax Return Form INT-2 and certain other forms, instructions, and regulations. N/A N/A Missouri Register December 15, 2023 - Volume 48, pages 2286 - 2287
N/A 12/15/2023 01/14/2024
12 CSR 10-23.420 This amendment updates form information and incorporation by reference. N/A N/A Missouri Register December 15, 2023 - Volume 48, pages 2287 - 2288
N/A 12/15/2023 01/14/2024
12 CSR 10-23.430 This amendment updates form information and department practices. N/A N/A Missouri Register December 15, 2023 - Volume 48, page 2288
N/A 12/15/2023 01/14/2024
12 CSR 10-23.470 This amendment updates form information. N/A N/A Missouri Register December 15, 2023 - Volume 48, pages 2288 - 2289
N/A 12/15/2023 01/14/2024
12 CSR 10-25.040 This rule is being rescinded because it is outdated and no longer needed. N/A N/A Missouri Register December 15, 2023 - Volume 48, page 2289
N/A 12/15/2023 01/14/2024
12 CSR 10-26.080 This amendment updates the authority information and incorporates by reference the Federal Buyer’s Guide. N/A N/A Missouri Register December 15, 2023 - Volume 48, page 2289
N/A 12/15/2023 01/14/2024
12 CSR 10-41.010 This proposed amendment establishes the annual adjusted rate of interest to be implemented and applied on taxes remaining unpaid during calendar year 2024. 12_CSR_10-41_010_Public_Fiscal_Note_2023_-_Copy.pdf
12_CSR_10-41-010_Private_Fiscal_Note_2023_-_Copy.pdf
N/A Missouri Register December 15, 2023 - Volume 48, pages 2289 - 2292
N/A 12/15/2023 01/14/2024
12 CSR 10-42.080 This amendment updates name and access information for industry reports. N/A N/A Missouri Register December 15, 2023 - Volume 48, page 2293
N/A 12/15/2023 01/14/2024
12 CSR 10-42.090 This amendment removes outdated information and makes corrections to current information. N/A N/A Missouri Register December 15, 2023 - Volume 48, pages 2293 - 2294
N/A 12/15/2023 01/14/2024
12 CSR 10-2.130 This rule is being rescinded because its language in being combined in 12 CSR 10-2.010. N/A N/A September 15, 2023 - Volume 48, Number 18 page 1706
N/A 09/15/2023 10/15/2023
12 CSR 10-2.226 This amendment adds clarifying language on who is required to pay nonresident professional entertainers tax. N/A N/A September 15, 2023 - Volume 48, Number 18 page 1707
N/A 09/15/2023 10/15/2023
12 CSR 10-[3.552]102.110 This amendment moves the rule, makes grammatical corrections throughout, updating form information, and incorporates new language on protest overpayments and protest payment return to allow two other rules to be rescinded making things more clear and concise. N/A N/A September 15, 2023 - Volume 48, Number 18 page 1707
N/A 09/15/2023 10/15/2023
12 CSR 10-4.230 This rule is being rescinded because its content was updated and added to 12 CSR 10-3.552. N/A N/A September 15, 2023 - Volume 48, Number 18, page 1708
N/A 09/15/2023 10/15/2023
12 CSR 10-4.280 This rule is being rescinded because its content was updated and added to 12 CSR 10-102.110. N/A N/A September 15, 2023 - Volume 48, Number 18, page 1708
N/A 09/15/2023 10/15/2023
12 CSR 10-16.090 This amendment updates the purpose statement, updates form names, and incorporates those forms by reference. N/A N/A September 15, 2023 - Volume 48, Number 18, page 1709
N/A 09/15/2023 10/15/2023
12 CSR 10-24.130 This amendment adds 302.301 RSMo to the authority and makes minor grammatical corrections in the purpose statement and sections (1), (2), (3), (4) and (5). N/A N/A September 15, 2023 - Volume 48, Number 18, page 1709
N/A 09/15/2023 10/15/2023
12 CSR 10-110.400 This amendment corrects RSMo reference in the PURPOSE statement, updates section (3)(E), updates examples (4)(B) and (4)(C). N/A N/A September 15, 2023 - Volume 48, Number 18, page 1710
N/A 09/15/2023 10/15/2023
12 CSR 10-117.100 This amendment makes minor grammatical corrections and adds clarifying language. N/A N/A September 15, 2023 - Volume 48, Number 18, page 1710-1711
N/A 09/15/2023 10/15/2023
12 CSR 10-400.250 This rule is being rescinded because it is now covered in 12 CSR 10-2.010. N/A N/A September 15, 2023 - Volume 48, Number 18, page 1711
N/A 09/15/2023 10/15/2023
12 CSR 10-4.015 This rule is being rescinded because it is outdated as written and is covered correctly in other rules. N/A N/A Missouri Register September 1, 2023 Volume 48, Number 17 Page 1606
N/A 09/01/2023 10/01/2023
12 CSR 10-4.100 This rule is being rescinded because it is completely contained in 12 CSR 103.250. N/A N/A Missouri Register September 1, 2023 Volume 48, Number 17 Page 1606
N/A 09/01/2023 10/01/2023
12 CSR 10-[4.170]103.170 This amendment moves the rule to Chapter 103, removes rescinded CSR in section (3) and updates RSMo date in authority section. N/A N/A Missouri Register September 1, 2023 Volume 48, Number 17 Page 1607
N/A 09/01/2023 10/01/2023
12 CSR 10-4.622 This rule is being rescinded because it is outdated. N/A N/A Missouri Register September 1, 2023 Volume 48, Number 17 Page 1607
N/A 09/01/2023 10/01/2023
12 CSR 10-7.190 This rule is being rescinded because all information is now covered under 414.082, so this rule is no longer needed. N/A N/A Missouri Register September 1, 2023 Volume 48, Number 17 Page 1607
N/A 09/01/2023 10/01/2023
12 CSR 10-7.300 This rule is being rescinded because it was originally needed to clarify the statute but due to updates in the statute this clarifying rule is no longer needed. N/A N/A Missouri Register September 1, 2023 Volume 48, Number 17 Page 1607-1608
N/A 09/01/2023 10/01/2023
12 CSR 10-7.320 This amendment updates the authority section of the rule. N/A N/A Missouri Register September 1, 2023 Volume 48, Number 17 Page 1608
N/A 09/01/2023 10/01/2023
12 CSR 10-10.020 This amendment removes the Editor’s note, removes outdated RSMo in (1)(C) and updates RSMo authority year. N/A N/A Missouri Register September 1, 2023 Volume 48, Number 17 Page 1608
N/A 09/01/2023 10/01/2023
12 CSR 10-10.030 This rule is being rescinded because it essentially an unnecessary copy of Section 148.070. N/A N/A Missouri Register September 1, 2023 Volume 48, Number 17 Page 1608
N/A 09/01/2023 10/01/2023
12 CSR 10-10.140 This rule is being rescinded because it is outdated and covered under other rules and updated RSMo information. N/A N/A Missouri Register September 1, 2023 Volume 48, Number 17 Page 1608-1609
N/A 09/01/2023 10/01/2023
12 CSR 10-10.160 This rule is being rescinded because it is outdated and no longer necessary. N/A N/A Missouri Register September 1, 2023 Volume 48, Number 17 Page 1609
N/A 09/01/2023 10/01/2023
12 CSR 10-10.175 This rule is being rescinded because it is outdated and no longer needed. N/A N/A Missouri Register September 1, 2023 Volume 48, Number 17 Page 1609
N/A 09/01/2023 10/01/2023
12 CSR 10-10.180 This rule is being rescinded because it was determined to be outdated and no longer necessary. N/A N/A Missouri Register September 1, 2023 Volume 48, Number 17 Page 1609
N/A 09/01/2023 10/01/2023
12 CSR 10-39.010 This rule is being rescinded because it is outdated and is no longer needed. N/A N/A Missouri Register September 1, 2023 Volume 48, Number 17 Page 1609-1610
N/A 09/01/2023 10/01/2023
12 CSR 10-103.555 This amendment adds clarification on taxes due on credit card fees and rebate checks and clarifies charges to customers when the seller is recouping their seller’s cost of their goods sold are subject to tax. N/A N/A Missouri Register September 1, 2023 Volume 48, Number 17 Page 16010
N/A 09/01/2023 10/01/2023
12 CSR 10-107.100 This amendment adds definitions under section (2) for Good Faith and Burden, removes (3)(C)(1), and updates RSMo authority. N/A N/A Missouri Register September 1, 2023 Volume 48, Number 17 Page 1610-1611
N/A 09/01/2023 10/01/2023
12 CSR 10-110.201 This rule is being rescinded because it is outdated and covered under other rules and updated RSMo information. N/A N/A Missouri Register September 1, 2023 Volume 48, Number 17 Page 1611
N/A 09/01/2023 10/01/2023
12 CSR 10-111.010 This amendment updates definitions. N/A N/A Missouri Register September 1, 2023 Volume 48, Number 17 Page 1611-1613
N/A 09/01/2023 10/01/2023
12 CSR 10-2.052 This rule is essentially obsolete so we recommend its rescission. It has limited potential applicability it could only be applied by corporations that never filed an income tax return for income tax periods ending on or before December 31, 2019 but those situations can be addressed on a case-by-case basis. The potential confusion that would be eliminated by rescinding the regulation outweighs any possible advantage in keeping it. N/A N/A Missouri Register August 15, 2023 Volume 48, Number 16 Page 1536
N/A 08/15/2023 09/14/2023
12 CSR 10-2.017 This amendment removes the outdated publishers note, corrects forms, makes minor technical corrections, adds incorporated by reference information, and removes three (3) outdated forms currently attached, Form 2982, Form 2981, and Form 2980. N/A N/A Missouri Register August 15, 2023 Volume 48, Number 16 Page 1537-1538
N/A 08/15/2023 09/14/2023
12 CSR 10-2.080 This amendment removes the Publishers Note, updates the IRC year in section (1), and updates the authority RSMo year. N/A N/A Missouri Register August 15, 2023 Volume 48, Number 16 Page 1540
N/A 08/15/2023 09/14/2023
12 CSR 10-2.205 This rule is being rescinded because of the belief this rule might lead to a lack of clarity for taxpayers who are part of the industries covered under this rule, but who can no longer use the corporate income tax apportionment provisions found in those rules because of the new apportionment method created by section 143.455, RSMo. N/A N/A Missouri Register August 15, 2023 Volume 48, Number 16 Page 1541
N/A 08/15/2023 09/14/2023
12 CSR 10-2.210 This rule is being rescinded because of the belief this rule might lead to a lack of clarity for taxpayers who are part of the industries covered under this rule, but who can no longer use the corporate income tax apportionment provisions found in those rules because of the new apportionment method created by section 143.455, RSMo. N/A N/A Missouri Register August 15, 2023 Volume 48, Number 16 Page 1541
N/A 08/15/2023 09/14/2023
12 CSR 10-2.220 This rule is being rescinded because of the belief this rule might lead to a lack of clarity for taxpayers who are part of the industries covered under this rule, but who can no longer use the corporate income tax apportionment provisions found in those rules because of the new apportionment method created by section 143.455, RSMo. N/A N/A Missouri Register August 15, 2023 Volume 48, Number 16 Page 1540
N/A 08/15/2023 09/14/2023
12 CSR 10-2.720 This rule is being rescinded because it is outdated and no longer needed. N/A N/A Missouri Register August 15, 2023 Volume 48, Number 16 Page 1541
N/A 08/15/2023 09/14/2023
12 CSR 10-23.260 The purpose of this amendment is to update forms and adds material incorporated by reference. N/A N/A Missouri Register August 15, 2023 Volume 48, Number 16 Page 1543
N/A 08/15/2023 09/14/2023
12 CSR 10-23.295 This amendment updates material incorporated by reference. N/A N/A Missouri Register August 15, 2023 Volume 48, Number 16 Page 1544
N/A 08/15/2023 09/14/2023
12 CSR 10-23.310 This amendment updates the authority reference. N/A N/A Missouri Register August 15, 2023 Volume 48, Number 16 Page 1544
N/A 08/15/2023 09/14/2023
12 CSR 10-16.120 This amendment removes outdated material and updates authority references. N/A N/A Missouri Register August 15, 2023 Volume 48, Number 16 Page 1543
N/A 08/15/2023 09/14/2023
12 CSR 10-6.020 This amendment updates form names, establishes incorporated by reference information, and updates authority information. N/A N/A Missouri Register August 15, 2023 Volume 48, Number 16 Page 1541-1542
N/A 08/15/2023 09/14/2023
12 CSR 10-6.100 This amendment corrects form names throughout, adds incorporated by reference material, and updates authority information. N/A N/A Missouri Register August 15, 2023 Volume 48, Number 16 Page 1542-1543
N/A 08/15/2023 09/14/2023
12 CSR 10-24.330 This amendment adds material incorporated by reference and updates the RSMo authority date. N/A N/A Missouri Register August 15, 2023 Volume 48, Number 16 Page 1544-1545
N/A 08/15/2023 09/14/2023
12 CSR 10-2.010 This amendment changes the definition of eligible applicants to include certain regional planning commissions consistent with a change to section 650.335, RSMo, that becomes effective August 28, 2023. N/A N/A Missouri Register August 15, 2023 Volume 48, Number 16 Page 1536
N/A 08/15/2023 09/14/2023
12 CSR 10-108.600 This amendment corrects outdated references and updates the authority references. N/A N/A Missouri Register August 15, 2023 Volume 48, Number 16 Page 1545
N/A 08/15/2023 09/14/2023
12 CSR 10-112.300 This amendment updates statute reference. N/A N/A Missouri Register August 15, 2023 Volume 48, Number 16 Page 1545
N/A 08/15/2023 09/14/2023

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