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Missouri Administrative Code

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Missouri/Administrative Code

← All Missouri coverage

Missouri Administrative Code

8,242 sections across 1,588 Missouri regulatory chapters.

All chapters8,242 Chapter 3. State Sales Tax247 Ch 16-30-3, Chapter 3. Missouri State Medical Ca…82 Chapter 5. Wildlife Code: Permits78 Chapter 23. Motor Vehicle65 Ch 9-30-3, Chapter 3. Alcohol and Drug Abuse Pr…59 Chapter 24. Driver License Bureau Rules57 Chapter 400. Office of Educator Quality48 Ch 10-10-6, Chapter 6. Air Quality Standards, De…47 Chapter 4. State Use Tax47 Chapter 30. Bingo45 Chapter 2. Income Tax45 Ch 13-40-81, Chapter 81. Vendor Payment for Medic…45 Ch 10-10-5, Chapter 5. Air Quality Standards and…43 Chapter 2. Motor Vehicle Inspection43

8,242 sections

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and Organizations Not Otherwise Exempt From Sales Taxation (Rescinded February 28, 2026) .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…
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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12 CSR 10-110.621 Application of Sales Tax Exemption as Exemptions Defined in Section 144.054, RSMo (Rescinded April 30, 2026) PURPOSE: Sections 144.030.2, 144.045.1, 144.047, and 144.063, RSMo, exempt certain farm machinery, equipment, repair parts, AUTHORITY: section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…
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12-10-110-12 CSR 10-110.910 Livestock
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Showing 3,801–3,850 of 8,242

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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 …

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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…

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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

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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

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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

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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

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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…

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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…

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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…

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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…

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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 …

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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…

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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…

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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…

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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

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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…

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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…

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12-10-12-12 CSR 10-12.020 Advertising

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(Rescinded January 29, 1995) July 11, 1982. Emergency rescission filed 1994, expired Dec. 8, 1994. Rescinded: Filed Aug. 1, 1994, effective Aug. 11, 1994, Aug. 1, 1994, effective Jan. 29, 1995. AUTHORITY: section 313.065, RSMo 1986. expired Dec. 8, 1994. Rescinded: Filed Aug. Ori…

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12-10-12-12 CSR 10-12.030 Special Bingo Game

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(Rescinded January 29, 1995) 1, 1994, effective Jan. 29, 1995. AUTHORITY: section 313.065, RSMo 1986.

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12-10-12-12 CSR 10-12.040 Occasion

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(Rescinded January 29, 1995) Nov. 18, 1986, effective Feb. 28, 1987. 1, 1994, effective Jan. 29, 1995. Emergency rescission filed Aug. 1, 1994, AUTHORITY: section 313.065, RSMo 1986. effective Aug. 11, 1994, expired Dec. 8, Original rule filed April 13, 1982, effective 12 CSR 10-…

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12-10-12-12 CSR 10-12.050 Gross Receipts

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AUTHORITY: section 313.065, RSMo 1986. 1, 1994, effective Jan. 29, 1995. (Rescinded January 29, 1995) Original rule filed Nov. 12, 1986, effective AUTHORITY: section 313.065, RSMo 1986. Feb. 28, 1987. Emergency rescission filed Original rule filed April 13, 1982, effective Aug. 1…

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12-10-12-12 CSR 10-12.060 Operator(s)

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PUBLISHER’S NOTE: Rules covering this (Rescinded January 29, 1995) Original rule filed April 13, 1982, effective material may be found at 11 CSR 45-30 and July 11, 1982. Emergency rescission filed 11 CSR 45-31. AUTHORITY: section 313.065, RSMo 1986. Aug. 1, 1994, effective Aug. 1…

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12-10-12-12 CSR 10-12.070 Regular Bingo License

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expired Dec. 8, 1994. Rescinded: Filed Aug. AUTHORITY: section 313.065, RSMo 1986. 1, 1994, effective Jan. 29, 1995. (Rescinded January 29, 1995) Original rule filed April 13, 1982, effective AUTHORITY: section 313.065, RSMo 1986. July 11, 1982. Amended: Filed Aug. 6, 1984, Origi…

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12-10-12-12 CSR 10-12.090 Additional Information

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July 11, 1982. Emergency rescission filed Aug. 1, 1994, effective Aug. 11, 1994, (Rescinded January 29, 1995) AUTHORITY: section 313.065, RSMo 1986. expired Dec. 8, 1994. Rescinded: Filed Aug. Original rule filed April 13, 1982, effective 1, 1994, effective Jan. 29, 1995. AUTHORI…

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12-10-12-12 CSR 10-12.095 Number of Bingo Days

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(Rescinded January 29, 1995) Aug. 1, 1994, effective Aug. 11, 1994,

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12-10-12-12 CSR 10-12.130 Member(s) in Charge

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Original rule filed April 13, 1982, effective

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12-10-12-12 CSR 10-12.150 Information to be

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Posted Aug. 1, 1994, effective Aug. 11, 1994, (Rescinded January 29, 1995) (Rescinded January 29, 1995) expired Dec. 8, 1994. Rescinded: Filed Aug. 1, 1994, effective Jan. 29, 1995. AUTHORITY: section 313.065, RSMo 1986. AUTHORITY: section 313.065, RSMo 1986. Original rule filed …

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12-10-12-12 CSR 10-12.160 Equipment

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tive Jan. 29, 1995. (Rescinded January 29, 1995) expired Dec. 8, 1994. Rescinded: Filed Aug. 1, 1994, effective Jan. 29, 1995. AUTHORITY: section 313.065, RSMo 1986.

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12-10-12-12 CSR 10-12.170 Records Required

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expired Dec. 8, 1994. Rescinded: Filed Aug. rescission filed Aug. 1, 1994, effective Aug. (Rescinded January 29, 1995) 1, 1994, effective Jan. 29, 1995. 11, 1994, expired Dec. 8, 1994. Rescinded: AUTHORITY: section 313.065, RSMo 1986. Filed Aug. 1, 1994, effective Jan. 29, 1995. …

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12-10-12-12 CSR 10-12.180 Inventory and Own-

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ership of Bingo Apparatus expired Dec. 8, 1994. Rescinded: Filed Aug. 1984, effective May 11, 1985. Amended: (Rescinded January 29, 1995) 1, 1994, effective Jan. 29, 1995. Filed Oct. 15, 1985, effective Jan. 26, 1986. Emergency rescission filed Aug. 1, 1994, AUTHORITY: section 31…

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12-10-12-12 CSR 10-12.190 Rules of Play

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(Rescinded January 29, 1995) 1, 1994, effective Jan. 29, 1995. AUTHORITY: section 313.065, RSMo 1986. Original rule filed March 21, 1986, effective AUTHORITY: section 313.065, RSMo 1986. July 11, 1986. Emergency rescission filed Original rule filed April 13, 1982, effective 12 CS…

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12-10-12-12 CSR 10-12.225 Change of Day and/or Time of Bingo Occasion

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(Rescinded January 29, 1995) ..............................................................6 12 CSR 10-12.230 Premises Defined (Rescinded January 29, 1995).........................................6

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12-10-12-12 CSR 10-12.235 Reasonable Market Rental for Leased Premises

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(Rescinded January 29, 1995) ..............................................................6 12 CSR 10-12.240 Leased Premises (Rescinded January 29, 1995)..........................................6 12 CSR 10-12.245 Concessions or Concession Operators (Rescinded January 29, 1995) …

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12-10-12-12 CSR 10-12.245 Concessions or Conces-

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Original rule filed April 13, 1982, effective sion Operators July 11, 1982. Emergency rescission filed 12 CSR 10-12.220 Bank Account (Rescinded January 29, 1995) Aug. 1, 1994, effective Aug. 11, 1994, (Rescinded January 29, 1995) expired Dec. 8, 1994. Rescinded: Filed Aug. AUTHOR…

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12-10-12-12 CSR 10-12.260 Participation of Work-

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ers—Restricted (Rescinded February 11, 1985) Original rule filed Aug. 6, 1984, effective (Rescinded January 29, 1995) Dec. 13, 1984. Amended: Filed Nov. 18, AUTHORITY: section 313.065, RSMo 1981. 1986, effective Feb. 28, 1987. Emergency AUTHORITY: section 313.065, RSMo 1986. Orig…

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12-10-12-12 CSR 10-12.270 All Gambling and Gambling Devices Prohibited

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(Rescinded January 29, 1995) ..............................................................7 12 CSR 10-12.280 Net Receipts From Bingo (Rescinded January 29, 1995) ...............................7 12 CSR 10-12.290 Co-Ownership of Bingo Equipment (Rescinded January 29, 1995) ......…

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12-10-12-12 CSR 10-12.280 Net Receipts From

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rescission filed Aug. 1, 1994, effective Aug. Original rule filed Aug. 6, 1984, effective Bingo 11, 1994, expired Dec. 8, 1994. Rescinded: Jan. 12, 1985. Amended: Filed Nov. 18, (Rescinded January 29, 1995) Filed Aug. 1, 1994, effective Jan. 29, 1995. 1986, effective Feb. 28, 198…

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12-10-12-12 CSR 10-12.290 Co-Ownership of Bingo

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Equipment Aug. 1, 1994, effective Aug. 11, 1994, Dec. 13, 1984. Emergency rescission filed (Rescinded January 29, 1995) expired Dec. 8, 1994. Rescinded: Filed Aug. Aug. 1, 1994, effective Aug. 11, 1994, 1, 1994, effective Jan. 29, 1995. expired Dec. 8, 1994. Rescinded: Filed Aug.…

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12-10-12-12 CSR 10-12.300 Equipment Leases, Reasonable Market Rental Rate

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(Rescinded January 29, 1995) ..............................................................7 12 CSR 10-12.310 Leases and Supplies (Rescinded February 11, 1985) ....................................7 12 CSR 10-12.320 Bingo Supplies (Rescinded January 29, 1995) .....................…

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12-10-12-12 CSR 10-12.335 Participation of Auxiliary, Post or Organization

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Members in Licensee’s Bingo Games (Rescinded January 29, 1995) ...............7

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12-10-12-12 CSR 10-12.340 Participation of Full-Time Employees, Full-Time Staff Member or

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Ordained Member of Clergy (Rescinded January 29, 1995) ..........................7

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12-10-12-12 CSR 10-12.350 Pull-Tab Cards Sold in Conjunction with Licensed Bingo Game

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(Rescinded January 29, 1995) ..............................................................7 12 CSR 10-12.355 Sale of Pull-Tab Cards by Bingo Licensees (Rescinded January 29, 1995)..........7 2 CODE OF STATE REGULATIONS (5/31/01) MATT BLUNT Secretary of State…

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12-10-12-12 CSR 10-12.360 Unit Container/Box of Pull-Tab Cards Sold, Total Gross Receipts Restricted

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and Gross Receipts Tax Due (Rescinded January 29, 1995) ..........................7

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12-10-12-12 CSR 10-12.370 Member Defined for Purposes of Quarterly Reporting

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(Rescinded January 29, 1995) ..............................................................7

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12-10-12-12 CSR 10-12.380 Bingo Licensees Restricted to Purchase/Lease from

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Licensed Distributor and/or Manufacturer (Rescinded January 29, 1995)..........7 12 CSR 10-12.390 Manufacturer Defined (Rescinded January 29, 1995) ...................................7 12 CSR 10-12.400 Distributor or Manufacturer Exclusion (Rescinded January 29, 1995) ...........…

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12-10-12-12 CSR 10-12.400 Distributor or Manu-

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facturer Exclusion (Rescinded January 29, 1995) (Rescinded January 29, 1995) (Rescinded January 29, 1995) AUTHORITY: section 313.065, RSMo 1986. AUTHORITY: section 313.065, RSMo 1986. AUTHORITY: section 313.065, RSMo 1986. Original rule filed Aug. 6, 1984, effective Original rule…

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12-10-12-12 CSR 10-12.410 Manufacturer or Distributor Required to Make Application

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(Rescinded January 29, 1995) ..............................................................8

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12-10-12-12 CSR 10-12.420 Sales Representatives Required to Procure Distributor’s License

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(Rescinded January 29, 1995) ..............................................................8 12 CSR 10-12.430 Bingo Licensees—Distributors (Rescinded January 29, 1995) .........................8

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