The Department of Revenue’s mission is to enhance the lives of Missourians by anticipating their tax, motor vehicle, and driver licensing needs. We are dedicated to helping the businesses and citizens of Missouri comply with their responsibilities by providing rules that are easy to understand. The Department of Revenue welcomes your participation in the rule making process.

The information on this web page summarizes the following elements:


Rule Making Process

Laws passed by the Missouri Legislature and codified in the Missouri Code of State Regulations (CSR) govern the Department of Revenue and its programs. The Missouri Secretary of State (SOS) and the Joint Committee on Administrative Rules (JCAR) are the official administrators of the Missouri Code of State Regulations.The Department drafts and adopts rules to implement new state laws, provide detail for the laws passed, and to provide additional guidance so taxpayers understand their tax reporting responsibility. Pursuant to Section 536.026, RSMo., the public has the right to comment on any rule the Department intends to adopt, amend, or repeal. The rule making process provides several opportunities for the public to comment on proposed rules prior to adoption.

View all Missouri CSRs that govern the Department.


Rule Making Steps:

  1. When the Department determines a rule may need to be adopted, a copy of the pending rule is announced by adding it to the Department's Website. The website will have a first draft of the pending rule. At this time the comment period is open and comments may be submitted by the public.
  2. The Department will complete the pending rule, taking into consideration public comments. The pending rule will be finalized and drafted into the required format (Proposed Rule) for filing at the JCAR and SOS.
  3. At this time the Rule is starting its formal journey to becoming law. Comments are encouraged and the Department will address most of the concerns mentioned. Citizens who submitted a comment should receive a response to the comment on the rule. All comments must be received within 30 days after the date the rule is published in the Missouri Register the first time.
  4. After all comments have been addressed the rule is filed at the JCAR and the SOS for the order of rulemaking step.
  5. The rule is then published in the Missouri Register for a second time.
  6. Thirty (30) days after it is published the second time it is published in the Missouri Code of State Regulations.
  7. Thirty (30) days after the rule is published in the Missouri Code of State Regulations, it becomes law.


Emergency Rule Making:

  1. Emergency rules are effective 10 days after filing at the SOS and JCAR.
  2. They are published in the Missouri Register as soon as practicable after filing and are effective for 180 days after the filing date.


Missouri Code of State Regulations (CSR) - Numbers Explained

Missouri Code of State Regulations (CSR) - Numbers Explained


Rules in Process

Proposed Rules that the Missouri Department of Revenue has submitted to the Secretary of State for Publication in the Missouri Register 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. Proposed rules have been filed with the SOS and the JCAR and are in the process of being adopted.


View the current list of proposed rules.


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.



Official and Final Rules

This list identifies rules that have made it fully through the rulemaking process and are now implemented by the Department.


View the complete list of final rules.


How to Participate

Comments may be submitted using the following methods:

  1. Electronically via the online form (Refer to proposed rules.)
  2. Mail to:
    Missouri Department of Revenue
    Legislative Office
    301 W High Street - Room 218
    Jefferson City, MO 65101

Additional Resources