Missouri Administrative Code
8,209 sections across 1,588 Missouri regulatory chapters.
12-10-104-12 CSR 10-104.040 Direct-Pay Agreements
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PURPOSE: This rule provides guidance for the efficient and PURPOSE: This rule explains how to qualify for and enter into a accurate filing of sales and use tax returns, resulting in expedited direct-pay agreement with the department pursuant to section sales and use tax distribut…
Chapter 12-10-104Open chapter PDF ↗12-10-104-12 CSR 10-104.050 Sales and Use Tax Return - Electronic Filing Requirement and
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Waiver. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Denny Hoskins (1/29/26) CODE OF STATE REGULATIONS 1 Secretary of State 12 CSR 10-104—DEPARTMENT OF REVENUE DIVISION 10—DIRECTOR OF REVENUE TITLE 12—DEPART…
Chapter 12-10-104Open chapter PDF ↗12-10-107-12 CSR 10-107.100 Use of and Reliance on Exemption
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Certificates (4) Examples. PURPOSE: Section 144.210, RSMo, requires sellers to obtain and (A) A Joplin grocery store buys two (2) dozen mops for resale maintain an exemption certificate when a purchaser claims a sale from a seller in St. Joseph, Missouri, and delivers an exemptio…
Chapter 12-10-107Open chapter PDF ↗12-10-108-12 CSR 10-108.300 Sales of Electricity, Water, and Gas as
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Defined in Section 144, RSMo purposes may file for a refund for that portion of the utility service. See 12 CSR 10-102.016. PURPOSE: Section 144.020.1(3), RSMo, imposes a tax on the basic rate paid for sales of electricity, water, and gas to domestic, (4) Examples. commercial, or…
Chapter 12-10-108Open chapter PDF ↗12-10-108-12 CSR 10-108.600 Transportation Fares
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Property PURPOSE: Section 144.020.1(7), RSMo, imposes a tax on certain PURPOSE: This rule explains the application of tax to leases or intrastate transportation fares. This rule explains the application rentals of tangible personal property (other than motor vehicles, of this sec…
Chapter 12-10-108Open chapter PDF ↗12-10-108-12 CSR 10-108.700 Lease or Rental of Tangible Personal
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Chapter 12-10-108Open chapter PDF ↗12-10-109-12 CSR 10-109.050 Taxation of Software
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software has been coded, punched, or other- chased or used in Missouri. PURPOSE: Section 144.020.1(1), RSMo, wise recorded. taxes the retail sale of “tangible personal (B) Tax applies to the entire amount (4) Examples. property.” This rule explains when the sale of charged to the…
Chapter 12-10-109Open chapter PDF ↗12-10-11-12 CSR 10-11.030 Effective Date
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(Rescinded May 30, 2000) in the city limits all sales were subject to local tax including equipment delivered from sell- AUTHORITY: sections 67.515 and 67.706, AUTHORITY: section 67.515 and 67.706, er’s place of business in Jefferson City to a RSMo 1986. Original rule filed Sept.…
Chapter 12-10-11Open chapter PDF ↗12-10-11-12 CSR 10-11.040 Tax Imposed
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(Rescinded May 30, 2000) (Rescinded March 30, 2006) AUTHORITY: sections 67.515 and 67.706, 12 CSR 10-11.100 Determining Which Tax AUTHORITY: sections 67.515 and 67.706, RSMo 1986. Original rule filed Sept. 7, Applies RSMo 1986. Original rule filed Sept. 7, 1984, effective Jan. 12…
Chapter 12-10-11Open chapter PDF ↗12-10-11-12 CSR 10-11.050 Location of Machine
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Filed Dec. 15, 2004, effective June 30, 2005. 12 CSR 10-11.190 Erroneous Business Determines (Rescinded March 30, 2006) Locations—Transfers from County-to- County…
Chapter 12-10-11Open chapter PDF ↗12-10-11-12 CSR 10-11.060 State Sales Tax Rules
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Apply (Rescinded March 30, 2006) 12 CSR 10-11.130 County Tax Applies— Delivery from Outside the State 12 CSR 10-11.200 Adjustment to Decenni- AUTHORITY: sections 67.515 and 67.706, (Rescinded June 30, 2005) al Census by St. Louis County Area RSMo 1986. Original rule filed Sept. 7…
Chapter 12-10-11Open chapter PDF ↗12-10-11-12 CSR 10-11.080 Seller Entitled
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(Rescinded March 30, 2006) 12 CSR 10-11.140 Application of County Sales Tax to Rental or Leasing Receipts 12 CSR 10-11.210 Distribution of Delin- AUTHORITY: sections 67.515 and 67.706, (Rescinded June 30, 2005) quent Sales Taxes (St. Louis County Area) RSMo 1986. Original rule fi…
Chapter 12-10-11Open chapter PDF ↗12-10-11-12 CSR 10-11.090 When County Tax
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Applies 12 CSR 10-11.150 Refund Procedure (Rescinded May 30, 2000) (Rescinded October 30, 2000) 12 CSR 10-11.220 Requirements for Filing the Incorporation of a New Political Sub- AUTHORITY: sections 67.515 and 67.706, AUTHORITY: sections 67.515 and 67.706, division (St. Louis Cou…
Chapter 12-10-11Open chapter PDF ↗12-10-11-12 CSR 10-11.120 Items Taken from
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AUTHORITY: sections 67.515 and 67.706, Inventory RSMo 1986. Original rule filed Sept. 7, (Rescinded June 30, 2005) AUTHORITY: sections 67.515 and 67.706, 1984, effective Jan. 12, 1985. Rescinded: Filed Sept. 12, 2005, effective March 30, RSMo 1986. Original rule filed Sept. 7, AU…
Chapter 12-10-11Open chapter PDF ↗12-10-11-12 CSR 10-11.130 County Tax Applies—Delivery from Outside the State
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(Rescinded June 30, 2005) ..................................................................3
Chapter 12-10-11Open chapter PDF ↗12-10-11-12 CSR 10-11.140 Application of County Sales Tax to Rental or Leasing Receipts
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(Rescinded June 30, 2005) ..................................................................3 12 CSR 10-11.150 Refund Procedure (Rescinded October 30, 2000)........................................3 12 CSR 10-11.160 Motor Vehicles (Rescinded March 30, 2006) .......................…
Chapter 12-10-11Open chapter PDF ↗12-10-11-12 CSR 10-11.190 Erroneous Business Locations—Transfers from County-to-County
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(Rescinded May 30, 2000) ..................................................................3
Chapter 12-10-11Open chapter PDF ↗12-10-11-12 CSR 10-11.200 Adjustment to Decennial Census by St. Louis County Area
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(Rescinded May 30, 2000) ..................................................................3
Chapter 12-10-11Open chapter PDF ↗12-10-11-12 CSR 10-11.210 Distribution of Delinquent Sales Taxes (St. Louis County Area)
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(Rescinded May 30, 2000) ..................................................................3
Chapter 12-10-11Open chapter PDF ↗12-10-11-12 CSR 10-11.220 Requirements for Filing the Incorporation of a New Political Subdivision
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(St. Louis County) (Rescinded May 30, 2000) ..........................................3 ROBIN CARNAHAN (2/28/06) CODE OF STATE REGULATIONS 1 Secretary of State
Chapter 12-10-11Open chapter PDF ↗12-10-11-12 CSR 10-11.230 Adjustments Based Upon Annexation by Political Subdivisions
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(St. Louis County) (Rescinded May 30, 2000) ..........................................4 2 CODE OF STATE REGULATIONS (2/28/06) ROBIN CARNAHAN Secretary of State Chapter 11—County Sales Tax 12 CSR 10-11 Title 12—DEPARTMENT OF 1984, effective Jan. 12, 1985. Rescinded: 1984, effectiv…
Chapter 12-10-11Open chapter PDF ↗12-10-110-12 CSR 10-110.013 Drugs and Medical Equipment
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more physical or mental disabilities to enable them to function PURPOSE: Section 144.030.2(18), RSMo, provides an exemption for more independently, the following items are also exempt: prescription drugs, orthopedic and prosthetic devices, numerous A. Electronic print enlargers a…
Chapter 12-10-110Open chapter PDF ↗12-10-110-12 CSR 10-110.016 Refunds and Credits
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(Moved to 12 CSR 10-102.016) of foods. The restaurant burns the wood in a closed chamber, called a smoker, in which it places the food. The burning wood releases compounds, and small but measurable quantities of 12 CSR 10-110.200 Ingredient or Component Part Exemption, the compou…
Chapter 12-10-110Open chapter PDF ↗12-10-110-12 CSR 10-110.200 Ingredient or Component Part Exemption, as Defined in Section
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144.030, RSMo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Chapter 12-10-110Open chapter PDF ↗12-10-110-12 CSR 10-110.201 Materials and Other Goods Used or Consumed in Manufacturing,
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as Defined in Section 144.054, RSMo (Rescinded April 30, 2026) . . . . . . . . 6 12 CSR 10-110.210 Television and Radio Broadcasters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 12 CSR 10-110.220 Hotels and Motels . . . . . . . . . . . . . . . . . . . . .…
Chapter 12-10-110Open chapter PDF ↗12-10-110-12 CSR 10-110.210 Television and Radio Broadcasters
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3. All persons engaged in providing rooms must collect tax PURPOSE: This rule explains the television and radio broadcasters on all charges for telecommunication services, including intra- sales tax exemption. state and interstate calls. 6 CODE OF STATE REGULATIONS (3/31/26) Denn…
Chapter 12-10-110Open chapter PDF ↗12-10-110-12 CSR 10-110.220 Hotels and Motels
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metal. The AHC referenced the Al-Tom decision, which found that if any part of a material is intended and does remain as an PURPOSE: This rule explains the taxability of rooms, meals and essential or necessary element of the finished product, the entire drinks provided by hotels,…
Chapter 12-10-110Open chapter PDF ↗12-10-110-12 CSR 10-110.404 Cafeterias and Dining Halls
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(A) Compounding—Producing a product by combining two PURPOSE: This rule interprets the sales tax law as it applies to (2) or more ingredients or parts. cafeterias and dining halls. (B) Fabrication—See 12 CSR 10-111.010. (C) Manufacturing—See 12 CSR 10-111.010. (1) Tax exempt scho…
Chapter 12-10-110Open chapter PDF ↗12-10-110-12 CSR 10-110.600 Electrical Energy, as Defined in Section
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144.030, RSMo an item to be a recovered material, a facility must recover it from the solid waste stream. An item used in processing for its PURPOSE: Section 144.030.2(12), RSMo exempts from tax certain original intended purpose is not a recovered material. purchases of electrica…
Chapter 12-10-110Open chapter PDF ↗12-10-110-12 CSR 10-110.601 Electrical, Other Energy, Chemicals, Machinery, Equipment, Materials,
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and Water as Defined in Section 144.054, RSMo, Exempt From Sales Tax When Used in Manufacturing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13
Chapter 12-10-110Open chapter PDF ↗12-10-110-12 CSR 10-110.621 Application of Sales Tax Exemption as Defined in Section 144.054,
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RSMo (Rescinded April 30, 2026). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14
Chapter 12-10-110Open chapter PDF ↗12-10-110-12 CSR 10-110.846 Taxability of Sales Made at Fund-Raising Events Conducted by Clubs
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and Organizations Not Otherwise Exempt From Sales Taxation (Rescinded February 28, 2026) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14 12 CSR 10-110.858 Purchases by State Senators or Representatives . . . . . . . . . . . . . . . . . . . . . . .14 12…
Chapter 12-10-110Open chapter PDF ↗12-10-110-12 CSR 10-110.900 Farm Machinery and Equipment Related
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12 CSR 10-110.621 Application of Sales Tax Exemption as Exemptions Defined in Section 144.054, RSMo (Rescinded April 30, 2026) PURPOSE: Sections 144.030.2, 144.045.1, 144.047, and 144.063, RSMo, exempt certain farm machinery, equipment, repair parts, AUTHORITY: section 144.270, R…
Chapter 12-10-110Open chapter PDF ↗12-10-110-12 CSR 10-110.910 Livestock
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(H) Sales of poultry to persons to produce eggs for the sole PURPOSE: Sections 144.030.2(1), 144.030.2(7), 144.030.2(22), purpose of the person’s consumption are subject to tax. 144.030.2(29) and 144.030.2(32), RSMo, exempt from taxation (I) Sellers of poultry are not subject to …
Chapter 12-10-110Open chapter PDF ↗12-10-110-12 CSR 10-110.955 Sales
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Organizations manufacturing, processing, modification, or assembling of products that are sold to the United States government or its PURPOSE: Sections 144.030 and 144.062, RSMo, exempt certain agencies are exempt from tax. See 12 CSR 10-112.300. types of organizations from tax o…
Chapter 12-10-110Open chapter PDF ↗12-10-111-12 CSR 10-111.010 Manufacturing Machinery and Equipment Exemptions, as Defined
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in Section 144.030, RSMo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Chapter 12-10-111Open chapter PDF ↗12-10-111-12 CSR 10-111.011 Machinery, Equipment, Materials, and Chemicals Used or
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Consumed in Manufacturing, as Defined in Section 144.054, RSMo. . . . . . 6
Chapter 12-10-111Open chapter PDF ↗12-10-111-12 CSR 10-111.060 Material Recovery Processing Plant Exemption, as Defined in
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Section 144.030, RSMo. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Chapter 12-10-111Open chapter PDF ↗12-10-111-12 CSR 10-111.061 Exempt Items Used or Consumed in Material Recovery Processing
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as Defined in Section 144.054, RSMo (Rescinded April 30, 2026) . . . . . . . . . 8 12 CSR 10-111.100 Commercial Printers, as Defined in Section 144.030, RSMo. . . . . . . . . . . . . . 8
Chapter 12-10-111Open chapter PDF ↗12-10-111-12 CSR 10-111.101 Items Used or Consumed by Commercial Printers, as Defined in
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Section 144.054, RSMo. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Denny Hoskins (3/31/26) CODE OF STATE REGULATIONS 1 Secretary of State 12 CSR 10-111—DEPARTMENT OF REVENUE DIVISION 10—DIRECTOR OF REVENUE TITLE 12—DEPARTMENT OF REVE…
Chapter 12-10-111Open chapter PDF ↗12-10-112-12 CSR 10-112.010 Contractors
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2. Federal government and its instrumentalities; PURPOSE: This rule interprets sections 144.010, 144.020, 144.030 3. Religious organizations; and 144.062, RSMo as they relate to taxation of sales and 4. Charitable organizations; purchases by contractors. 5. Elementary and seconda…
Chapter 12-10-112Open chapter PDF ↗12-10-112-12 CSR 10-112.300 Sales to the United States Government and
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1. Some United States government contracts incorporate Government Contractors standard contract clauses from the federal acquisition PURPOSE: This rule explains the tax consequences of transactions regulations or similar contract clauses that state that title to involving the Uni…
Chapter 12-10-112Open chapter PDF ↗12-10-113-12 CSR 10-113.200 Determining Whether a Transaction is Subject to Sales Tax or
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Use Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 12 CSR 10-113.300 Temporary Storage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 12 CSR 10-113.320 Sa…
Chapter 12-10-113Open chapter PDF ↗12-10-113-12 CSR 10-113.300 Temporary Storage
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the contractor temporarily in Missouri. No further processing, PURPOSE: section 144.610, RSMo, imposes use tax on the sale fabricating, or other modifications are performed on the items. of tangible personal property that is purchased for use, storage, The materials and supplies …
Chapter 12-10-113Open chapter PDF ↗12-10-113-12 CSR 10-113.320 Sales Tax Rules Apply
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state if the sales it facilitates and its own sales combined are PURPOSE: This rule provides that rules issued under certain more than one hundred thousand dollars ($100,000) annually. sections of the sales tax law apply to use taxes and interprets and applies section 144.720, RS…
Chapter 12-10-113Open chapter PDF ↗12-10-113-12 CSR 10-113.400 Marketplace Facilitator
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sellers. PURPOSE: Chapter 144, RSMo, contains the statutory provisions (C) A marketplace facilitator has a physical presence in the governing application of use tax. This rule explains who qualifies state and makes its own sales of tangible personal property or Denny Hoskins (3/3…
Chapter 12-10-113Open chapter PDF ↗12-10-114-12 CSR 10-114.100 Determining When a Vendor Has
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Substantial Nexus for Use Tax (A) A taxpayer is located in Alabama. The taxpayer makes taxable sales of over one hundred thousand dollars ($100,000) PURPOSE: Chapter 144, RSMo, contains the statutory provisions into Missouri. The taxpayer has economic nexus and should governing a…
Chapter 12-10-114Open chapter PDF ↗12-10-115-12 CSR 10-115.100 Bad Debts Credit or
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Refund (Moved to 12 CSR 10-102.100) Rebecca McDowell Cook (12/31/00) CODE OF STATE REGULATIONS 3 Secretary of State
Chapter 12-10-115Open chapter PDF ↗12-10-117-12 CSR 10-117.100 Determining the Applicable Local Sales or
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Use Tax state use tax is subject to the local use tax in effect where the item is first delivered in Missouri. PURPOSE: Sections 32.085 and 32.087, RSMo, authorize political (C) Both Sales and Use Tax. subdivisions to adopt a local sales tax. Section 144.757, RSMo, 1. Sales of me…
Chapter 12-10-117Open chapter PDF ↗12-10-12-12 CSR 10-12.010 Rules
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(Rescinded January 29, 1995) Aug. 1, 1994, effective Aug. 11, 1994, expired Dec. 8, 1994. Rescinded: Filed Aug. AUTHORITY: section 313.065, RSMo 1986. 12 CSR 10-12.110 License Expiration and Original rule filed April 13, 1982, effective 1, 1994, effective Jan. 29, 1995. Annual Re…
Chapter 12-10-12Open chapter PDF ↗