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
Proposed Amendment 12 CSR 10-24.448 Documents Required for issuance of a Driver License, Nondriver License, or Instruction Permit N/A Proposed Amendment Published in the Missouri Register June 1, 2021 N/A 6/1/2021
Proposed Rule 12 CSR 10-104.050 Sales and Use Tax Return - Electronic Filing Requirement and Waiver

N/A

Proposed Rule Published in the Missouri Register February 1, 2021 N/A 1/29/2021
Proposed Rule 12 CSR 10-2.019 Determination of Withholding for Work Performed at Temporary Work Location Private Fiscal Note
Public Fiscal Note
Proposed Rule N/A N/A 01/06/2021
Emergency Rule 12 CSR 10-2.019 This proposed amendment requires employers who had employees working, but continued to withhold tax based on their employees primary work locations to file an Affidavit with the Department of Revenue and provide communication to those employees impacted. Proposed Emergency Rule N/A N/A 01/06/2021
Proposed Amendment 12 CSR 10-2.016 Refunds and Credit N/A Proposed Amendment Published in the Missouri Register October 15, 2020 N/A 10/15/2020
Proposed Rule 12 CSR 10-2.076 Allocation and Apportionment (Beginning on or After January 1, 2020) N/A Proposed Rule Published in the Missouri Register October 15, 2020 N/A 10/15/2020
Proposed Rule 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) N/A Proposed Rule Published in the Missouri Register October 15, 2020 N/A 10/15/2020
Proposed Rule 12 CSR 10-2.260 Apportionment Method for Broadcasters (Beginning on or After January 1, 2020) N/A Proposed Rule Published in the Missouri Register October 15, 2020 N/A 10/15/2020
Proposed Amendment 12 CSR 10-41.010 Pursuant to Section 32.065, RSMo, this proposed amendment establishes the annual adjusted rate of interest to be implemented and applied on taxes remaining unpaid during calendar year 2020. Proposed Rule Published in the Missouri Register December 2, 2019 N/A 12/02/2019
Emergency Amendment 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 2020. Proposed Emergency Amendment Published in the Missouri Register December 2, 2019 N/A 12/02/2019
Proposed Rule 12 CSR 10-23.090 Back the Blue Specialty Plate Donation Process N/A Proposed Rule Published in the Missouri Register October 1, 2019 N/A 10/01/2019
Proposed Rescission 12 CSR 10-26.060 The Rescission Modifies the Use of Dealer License Plates N/A Proposed Recission Published in the Missouri Register October 1, 2019 N/A 10/01/2019
Proposed Amendment 12 CSR 10-2.015 The amendment modifies the calculation for determining the amount of withholding and clarifies the instructions to employers. N/A Proposed Amendment Published in the Missouri Register June 3, 2019 N/A 06/03/2019
Emergency Amendment 12 CSR 10-2.015 The amendment modifies the calculation for determining the amount of withholding and clarifies the instructions to employers. N/A Proposed Emergency Amendment Published in the Missouri Register June 3, 2019 N/A 06/03/2019
Proposed Rule Proof of Domicile Requirements for Commercial Driver License Applicants N/A Proposed Rule Published in the Missouri Register March 1, 2019 N/A 03/01/2019
Proposed Amendments Please See Supporting Documents N/A Proposed Amendments Published in the Missouri Register December 3, 2018 N/A 12/3/2018
Emergency Rule 12 CSR 10-41.010 Pursuant to Section 32.065, RSMo, this proposed amendment establishes the annual adjusted rate of interest to be implemented and applied on taxes remaining unpaid during calendar year 2019. N/A Proposed Emergency Rule December 3, 2018, Volume 43, Number 23 N/A 12/3/2018
Proposed Amendment 12 CSR 10-41.010 Pursuant to Section 32.065, RSMo, this proposed amendment establishes the annual adjusted rate of interest to be implemented and applied on taxes remaining unpaid during calendar year 2019. Proposed Rule December 3, 2018, Volume 43, Number 23 N/A 12/3/2018
Proposed Amendment 12 CSR 10-2.010 Capital [Gain (Loss)] Loss Allocation Between Spouses N/A Proposed Amendment Published in the Missouri Register Nov. 15, 2018 N/A 11/15/2018
Proposed Amendment 12 CSR 10-103.017 Ticket Sales N/A Proposed Amendment Published in the Missouri Register Nov. 15, 2018 N/A 11/15/2018
Proposed Amendment 12 CSR 10-110[3].858 Purchases by State Senators or Representatives N/A Proposed Amendment Published in the Missouri Register Nov. 15, 2018 N/A 11/15/2018
Proposed Amendment 12 CSR 10-103.876 Taxation of Sod Businesses N/A Proposed Amendment Published in the Missouri Register Nov. 15, 2018 N/A 11/15/2018
Proposed Amendment 12 CSR 10-[4]113.320 Sales Tax Rules Apply N/A Proposed Amendment Published in the Missouri Register Nov. 15, 2018 N/A 11/15/2018
Proposed Amendment 12 CSR 10-10.120 Delinquent Interest Rate For Insurance Premium and Retaliatory Taxes N/A Proposed Amendment Published in the Missouri Register Nov. 15, 2018 N/A 11/15/2018
Proposed Amendment 12 CSR 10-101.500 Burden of Proof N/A Proposed Amendment Published in the Missouri Register Nov. 15, 2018 N/A 11/15/2018
Proposed Amendment 12 CSR 10-103.395 Physicians, Dentists and Optometrists N/A Proposed Amendment Published in the Missouri Register Nov. 15, 2018 N/A 11/15/2018
Proposed Amendment 12 CSR 10-103.700 Packaging and Shipping Materials N/A Proposed Amendment Published in the Missouri Register Nov. 15, 2018 N/A 11/15/2018
Proposed Rescission Please See Supporting Documents N/A Proposed Recission Published in the Missouri Register Sept. 17, 2018 N/A 9/18/2018
Proposed Amendment Documents Required for Issuance of a Driver License or Nondriver License, or Instruction Permit N/A Proposed Amendment Published in the Missouri Register Sept. 4, 2018 N/A 9/04/2018
Proposed Rescissions Please See Supporting Documents N/A Proposed Recissions June 15, 2018, Volume 43, Number 12 N/A 6/15/2018
Proposed Rescissions Please See Supporting Documents N/A Proposed Recissions March 1, 2018, Volume 43, Number 5 N/A 3/1/2018

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