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 10-2.130
Comment 		This rule is being rescinded because its language in being combined in 12 CSR 10-2.010.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
Comment 		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
Comment 		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and incorporates new language on protest overpayments and protest payment return to allow two other rules to be rescinded making things more clear and concise.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
Comment 		This rule is being rescinded because its content was updated and added to 12 CSR 10-3.552.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
Comment 		This rule is being rescinded because its content was updated and added to 12 CSR 10-102.110.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
Comment 		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
Comment 		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
Comment 		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
Comment 		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
Comment 		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
Comment 		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
Comment 		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
Comment 		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
Comment 		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
Comment 		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
Comment 		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
Comment 		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
Comment 		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
Comment 		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
Comment 		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
Comment 		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
Comment 		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
Comment 		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
Comment 		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
Comment 		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
Comment 		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
Comment 		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
Comment 		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
12 CSR 10-9.140 This rule is being rescinded because it is outdated due to the phasing out of the Corporation Franchise Tax in 2015. N/A N/A Missouri Register July 3, 2023 - Volume 48, Number 13
N/A 07/03/2023 08/02/2023
12 CSR 10-9.160 This rule is being rescinded because it is outdated due to the phasing out of the Corporation Franchise Tax in 2015. N/A N/A Missouri Register July 3, 2023 - Volume 48, Number 13
N/A 07/03/2023 08/02/2023
12 CSR 10-9.170 This rule is being rescinded because it is outdated due to the phasing out of the Corporation Franchise Tax in 2015. N/A N/A Missouri Register July 3, 2023 - Volume 48, Number 13
N/A 07/03/2023 08/02/2023
12 CSR 10-9.180 This rule is being rescinded because it is outdated due to the phasing out of the Corporation Franchise Tax in 2015. N/A N/A Missouri Register July 3, 2023 - Volume 48, Number 13
N/A 07/03/2023 08/02/2023
12 CSR 10-9.200 This rule is being rescinded because it is outdated due to the phasing out of the Corporation Franchise Tax in 2015. N/A N/A Missouri Register July 3, 2023 - Volume 48, Number 13
N/A 07/03/2023 08/02/2023
12 CSR 10-9.280 This rule is being rescinded because it is outdated due to the phasing out of the Corporation Franchise Tax in 2015. N/A N/A Missouri Register July 3, 2023 - Volume 48, Number 13
N/A 07/03/2023 08/02/2023
12 CSR 10-9.290 This rule is being rescinded because it is outdated due to the phasing out of the Corporation Franchise Tax in 2015. N/A N/A Missouri Register July 3, 2023 - Volume 48, Number 13
N/A 07/03/2023 08/02/2023
12 CSR 10-10.100 This rule is being rescinded because it is outdated and 148.020 and 148.062 RSMo have more clearly defined the topics making this rule unnecessary. N/A N/A Missouri Register July 3, 2023 - Volume 48, Number 13
N/A 07/03/2023 08/02/2023
12 CSR 10-10.125 This rule is being rescinded because it is outdated and 148.020 and 148.062 RSMo have more clearly defined the topics making this rule unnecessary. N/A N/A Missouri Register July 3, 2023 - Volume 48, Number 13
N/A 07/03/2023 08/02/2023
12 CSR 10-23.185 The content of this rule is not being changed. The only changes are the removal of the Form [APPLICATION FOR REPLACMENT OF VEHICLE IDENTIFICATION NUMER PLATE] that was inadvertently attached to this rule that should have been removed when another rule was rescinded and the RSMo date AUTHORITY: section 301.144, RSMo 2016[Supp. 1991.] N/A N/A Missouri Register July 3, 2023 - Volume 48, Number 13
N/A 07/03/2023 08/03/2023
12 CSR 10-9.150 This rule is being rescinded because it is outdated due to the phasing out of the Corporation Franchise Tax in 2015. N/A N/A Missouri Register July 3, 2023 - Volume 48, Number 13
N/A 07/03/2023 08/02/2023
12 CSR 10-112.020 This rule interprets sections 144.010, 144.020, and 144.030, RSMo as they relate to taxation of sales and purchases of solar photovoltaic energy systems. 12_CSR_10-112_020_Public_Fiscal_Note.pdf
N/A Missouri Register June 15, 2023 Volume 48, Number 12
N/A 06/15/2023 07/17/2023
12 CSR 10-23.160 This amended rule corrects outdated authority references. N/A N/A Missouri Register June 15, 2023 Volume 48, Number 12
N/A 06/15/2023 07/17/2023
12 CSR 10-6.030 This amendment updates the required contributions made to the Motor Fuel Bond Trust Fund due to statutory changes in the motor fuel tax rate. Fiscal_note_6_030.pdf
N/A Missouri Register June 15, 2023 Volume 48, Number 12
N/A 06/15/2023 07/17/2023
12 CSR 10-2.140 This amendment removes the Editors note, corrects form names in sections (2) and (3) and adds sections (6) and (7) incorporated by reference information. N/A N/A Missouri Register June 15, 2023 Volume 48, Number 12
N/A 06/15/2023 07/17/2023
12 CSR 10-2.105 This amended rule updates the purpose statement, removes the outdated publisher’s note, makes minor grammatical corrections in sections (1), (2), and (6), updates form names in (3)(B) and (5), creates section (8) incorporated by reference information and updates the year on the RSMo authority. N/A N/A Missouri Register June 15, 2023 Volume 48, Number 12
N/A 06/15/2023 07/17/2023
12 CSR 10-2.019 This rule is being 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. N/A N/A Missouri Register May 15, 2023 Volume 48, Number 10
N/A 05/15/2023 06/18/2023
12 CSR 10-16.170 This amendment corrects the reference of the RSMo granting authority for this rule. N/A N/A Missouri Register May 15, 2023 Volume 48, Number 10
N/A 05/15/2023 06/18/2023
12 CSR 10-1.010 Organizational Structure The rule contains a description of the organization and the general courses and methods of operation of the Department of Revenue. N/A N/A Missouri Register May 1, 2023 Volume 48, Number 9
N/A 05/01/2023 05/31/2023
12 CSR 10-42.050 Disclosure of Public Records and Confidentiality of Closed Records This rule informs the public what information can be obtained from the Department of Revenue. N/A N/A Missouri Register May 1, 2023 - Volume 48, Number 9
N/A 05/01/2023 05/31/2023
12 CSR 10-2.725 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 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 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 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 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 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 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

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