Missouri Administrative Code

Supplies and/or Equipment (Rescinded January 29, 1995) ............................8

Revenue of Change in Status (Rescinded January 29, 1995) ..........................8

(Rescinded January 29, 1995) ..............................................................8 12 CSR 10-12.490 Reasonable Price of Cards (Rescinded January 29, 1995)..............................8 12 CSR 10-12.500 Bingo on Military Installations (Rescinded January 29, 1995).......…

12 CSR 10-12.440 Distributor or Manu- Cards facturer to Purchase Pull-Tab Tax Stamp (Rescinded January 29, 1995) (Rescinded January 29, 1995) 8 CODE OF STATE REGULATIONS (5/31/01) MATT BLUNT Secretary of State…

of Closed Records (Rescinded January 29, 1995).......................................8 12 CSR 10-12.515 Organization Bona Fide Member Definition (Rescinded January 29, 1995) ........8 MATT BLUNT (5/31/01) CODE OF STATE REGULATIONS 3 Secretary of State Chapter 12—Bingo Tax 12 CSR …

(Rescinded April 30, 2006) Amended: Filed Feb. 9, 1996, effective Jan. 1, 1997. AUTHORITY: sections 66.380, 149.015 and 210.320, RSMo Supp. *Original authority: 66.380, RSMo 1967, amended 1993, 1995; 136.030, RSMo 1945, 1993 and 136.030, 136.120 and 149.021, RSMo 1986. Cigarette …

(Rescinded April 30, 2006) AUTHORITY: sections 66.380, 149.015 and 210.320, RSMo Supp. 1993 and 136.030, 136.120 and 149.021, RSMo 1986. Cigarette Tax AUTHORITY: sections 66.380, 149.015 and 210.320, RSMo Supp. Regulation 4 was last filed Dec. 31, 1975, effective Jan. 10, 1976. 1…

PURPOSE: This rule explains the responsibilities of a manufacturer (Rescinded April 30, 2006) distributing nonstamped sample cigarettes. AUTHORITY: sections 66.380, 149.015 and 210.320, RSMo Supp. (1) Cigarettes distributed in Missouri by manufacturers as 1993 and 136.030, 136.12…

amended 1969, 1976, 1978, 1993, 1995. PURPOSE: This rule explains the authorization and use of stamps. (1) The director of revenue will only furnish tax stamps to 12 CSR 10-16.070 Discount Allowed licensed Missouri wholesalers that purchase all unstamped cigarettes directly from …

(Rescinded April 30, 2006)

(Rescinded January 1, 1997) West High Street, Jefferson City, MO 65105. This rule does not incorporate any subsequent amendments or additions. AUTHORITY: sections 66.380, 149.015, and 210.320, RSMo Supp. 1993 and 136.030, 136.120 and 149.021, RSMo 1986. Cigarette Tax AUTHORITY: s…

PURPOSE: This rule clarifies the reporting requirements, surety *Original authority: 66.380, RSMo 1967, amended 1993, 1995; 136.030, RSMo 1945, bond requirements, and the approval necessary for purchases of amended 1947, 1949, 1965; 136.120, RSMo 1945; 149.015, RSMo 1974, amended…

RSMo, the director may revoke or suspend the cigarette PURPOSE: This rule indicates the procedures to follow whenever wholesaler’s license issued under the provisions of section cigarettes on which tax has been paid are unfit for use or 149.035, RSMo. consumption. AUTHORITY: sect…

(5) Operators of cigarette vending machines must load PURPOSE: This rule sets forth the requirements for obtaining a packages of cigarettes in vending machines so that if any wholesaler’s license, the requirement for prominent display of the packages are visible while in the mach…

and Bailees (4) Any person who fails to affix stamps to packages of cigarettes sold in St. Louis County or Jackson County within the time and PURPOSE: This rule prescribes the due dates and required manner required by Chapter 149, RSMo, must pay a penalty reports of common carrie…

the latest federal decennial census that determines the total PURPOSE: This rule provides by whom and under what population of the county and all the political subdivisions in circumstances unstamped cigarettes may be possessed. the county. (1) Except as provided by section 149.0…

Funds Pursuant to the Federal Decennial Census. . . . . . . . . . . . . . . . . . . . . . 6 Denny Hoskins (12/31/25) CODE OF STATE REGULATIONS 1 Secretary of State 12 CSR 10-16—DEPARTMENT OF REVENUE DIVISION 10—DIRECTOR OF REVENUE TITLE 12—DEPARTMENT OF REVENUE to a package of ci…

(Rescinded October 30, 2002) (A) Example No. 1: Assume the following facts on the joint federal income tax return for 2024: AUTHORITY: section 143.961, RSMo 1986. This rule was previously filed as Income Tax Release 73-11, Jan. 29, 1974, effective Feb. 8, Spouse 1 Spouse 2 Total …

(B) Example No. 2: Assume the following facts on the joint PURPOSE: This rule sets forth the method to be used by married federal income tax return for 2024: persons filing joint federal income tax returns in allocating capital losses between the spouses for Missouri income tax p…

(Rescinded May 30, 2024). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

Withholding Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

Work Location (Rescinded October 30, 2023). . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 12 CSR 10-2.020 Difference in Basis on December 31, 1972 (Rescinded July 30, 2018). . . . . . . . . 13 12 CSR 10-2.025 Adjustment to Avoid Double Taxation (Rescinded July 30, 2018…

generally deduct an additional one thousand four hundred (Rescinded July 30, 2018) dollars ($1,400) pursuant to section 143.161.2, RSMo. This additional deduction for a taxpayer who qualifies as an AUTHORITY: section 143.961, RSMo 1986. Regulation 1.121-3(b) unmarried head of hou…

(Rescinded July 30, 2018) of a fiscal year ending September 30. He changes to a calendar year basis and files a federal income tax return for the short AUTHORITY: section 143.961, RSMo 1986. Regulation 1.121-3(c) taxable period October 1 to December 31. He qualifies as a was orig…

and Personal and Dependency Exemption Deductions. . . . . . . . . . . . . . . . . . . 13 12 CSR 10-2.035 Conformity of Missouri With Federal Accounting Methods . . . . . . . . . . . . . . . 14

Accounting Methods more than the actual cost of reproduction. This note applies only to the reference material. The entire text of the rule is printed here. PURPOSE: The rule provides that a taxpayer must employ the same method of accounting for Missouri income tax purposes as (1…

(Rescinded October 30, 2002) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 12 CSR 10-2.045 Missouri Consolidated Income Tax Returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 12 CSR 10-2.050 Elective Division of Income . . …

2024. Note that Missouri’s income tax law contains no statute directly corresponding to 26 U.S.C. section 15. PURPOSE: This rule sets forth the requirements for the filing of Missouri consolidated income tax returns by affiliated groups or AUTHORITY: sections 143.271 and 143.961,…

(Rescinded February 29, 2024) 12 CSR 10-2.067 Failure to Pay Estimated Tax for Tax Years Ending After December 31, 1989 AUTHORITY: section 143.961, RSMo 2000, and section 143.451.2(3), RSMo Supp. 2013. Original rule filed Sept. 18, 2013, effective March PURPOSE: This rule clarifi…

(Rescinded May 30, 2004) (1) Applicability and Scope of Rule. This rule is applicable only AUTHORITY: section 143.961, RSMo 1986. Regulation 1.741 was with respect to taxable years ending after December 31, 1989, originally filed Dec. 22, 1975, effective Jan. 2, 1976. Amended: Fi…

December 31, 1989. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Denny Hoskins (3/31/26) CODE OF STATE REGULATIONS 1 Secretary of State 12 CSR 10-2.070 Interest on Overpayments. . . . . . . . . . . . . . . . . . . . . . . .…

will constitute integral parts of, a trade or business. PURPOSE: This rule represents the methods to be used in allocating and apportioning income to Missouri under that part of Chapter (5) Business and Nonbusiness Income—Ap­ plication 32, RSMo which is commonly known as the Mult…

(65) Single Trade or Business. The determination of whether the on or After January 1, 2020) activities of the taxpayer constitute a single trade or business or more than one (1) trade or business will be established by PURPOSE: This rule interprets sections 143.431 and 143.455, …

under Chapter 1 of the Internal Revenue Code (IRC) for the same PURPOSE: The director of revenue has the responsibility of taxable year for which the Missouri return is being filed after administering the Missouri income tax laws and, in that capacity, reduction for all credits o…

(Rescinded April 30, 2022) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41

Groups . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 12 CSR 10-2.105 Report of Changes in Federal Income Tax Return. . . . . . . . . . . . . . . . . . . . . . . . 42

explaining all changes affecting the original return filed. Return In addition, a copy of the Summary of the Federal Revenue PURPOSE: Under the State Income Tax Law (section 143.011, Agent’s Report (commonly referred to as an RAR) using Form RSMo), this rule establishes the prope…

(Rescinded December 26, 1985). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 12 CSR 10-2.115 Enterprise Zone Credit and Exemption (Rescinded July 30, 1994). . . . . . . . . . . 43

(Rescinded July 30, 1994) Between Spouses (Rescinded March 30, 2024) AUTHORITY: section 135.250, RSMo 1986. Original rule filed Jan. 15, 1985, effective June 13, 1985. Rescinded: Filed Feb. 4, 1994, AUTHORITY sections 143.031, 143.111, and 143.181, RSMo 1994. effective July 30, 1…

(Rescinded July 30, 2018). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 12 CSR 10-2.125 Cultural Contributions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43

return will be mailed a notice stating that fact. The notice will PURPOSES: This rule establishes the requirements and procedures be sent, by regular mail, to the address on the return or the best for claiming the deduction provided in section 143.141, RSMo address available. The…

(Rescinded March 30, 2024). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 12 CSR 10-2.135 Frivolous Returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 12 CSR 10-2.140 Partners…

Repurchase Agreements and New Communities Debentures PURPOSE: This rule explains the circumstances under which a are not tax-exempt. partnership return shall be filed and the general contents of that return. (3) The identification of obligations by this regulation is not necessar…

Carryback (Rescinded October 30, 2002). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 12 CSR 10-2.150 Tax Exempt Status of United States Government-Related Obligations . . . . . . 44 12 CSR 10-2.155 Regulated Investment Companies . . . . . . . . . . . . . . . .…

Government-Related Obligations by the shareholder as a state income tax exempt-interest div- idend, less the amounts described in subsections (2)(A) and PURPOSE: This rule notifies the public of the exempt or nonexempt (B). A state income tax exempt-interest dividend means any st…

Composite Returns, and Nonresident Partner/Shareholder Income Tax Withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 2 CODE OF STATE REGULATIONS Denny Hoskins (3/31/26) Secretary of State 12 CSR 10-2.195 Special …