Missouri Administrative Code

(1) Dealer license plates, other than powersport dealer license PURPOSE: This rule sets forth the fees payable to the department plates, shall be of standard size (approximately twelve inches for dealer licenses. by six inches (12" × 6")) and may only be used as provided by law. …

tained by Licensees solely for the purpose of demonstrating a vessel trailer. A certificate of number or boat dealer trailer license plate may be PURPOSE: This rule establishes the business records to be retained displayed on a vessel trailer which is transporting a vessel for by…

(5) A customer who is having a vehicle repaired may only Motor Vehicle Auctions operate a motor vehicle owned by the dealership at which the vehicle is being repaired while using the dealership’s dealer PURPOSE: This rule outlines the procedural requirements for license plates fo…

Vehicle Auctions (9) An auction must verify that each dealer who sells at the PURPOSE: This rule outlines the procedural requirements for auction is currently licensed as a motor vehicle dealer in the public motor vehicle auctions as defined in section 301.550, RSMo. state of Mis…

Sales vehicle dealer’s inventory at any location other than the dealer’s usual, bona fide established place of business, regardless of PURPOSE: This rule specifies the requirements a motor vehicle whether sales agents or other dealership employees or owners dealer must meet in or…

(Rescinded February 28, 2026) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

(Rescinded March 30, 2005) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 12 CSR 10-26.140 Hearing Procedures (Rescinded March 30, 2005) . . . . . . . . . . . . . . . . . . . . . 10 12 CSR 10-26.150 Designated Hearing Officer (Rescinded March 30,…

(Rescinded March 30, 2005) the dealer issuing the permit must record the words courtesy delivery on the corresponding permit. The information listed AUTHORITY: section 301.553, RSMo Supp. 1998. Original rule filed shall be true, accurate, and complete. Temporary permits Nov. 1, 1…

(Rescinded March 30, 2005) (5) The Department of Revenue shall use reasonable diligence to ascertain whether the number of temporary permits requested AUTHORITY: section 301.553, RSMo Supp. 1998. Original rule filed by any dealer is reasonably proportionate to the number of Nov. …

(Rescinded March 30, 2005) (6) No temporary permit shall be issued for use on a motor AUTHORITY: section 301.553, RSMo Supp. 1998. Original rule filed vehicle unless there is a valid certificate of inspection and Nov. 1, 1999, effective May 30, 2000. Rescinded: Filed Sept. 16, ap…

Dealer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Denny Hoskins (7/31/26) CODE OF STATE REGULATIONS 1 Secretary of State 12 CSR 10-26.190 Dealers’ Monthly Reports . . . . . . . . . . . . . . . . . . . . .…

PURPOSE: The director of the Department of Revenue is responsible 12 CSR 10-26.210 Dealer Seminar Certification Requirements for receiving dealers’ monthly sales reports and secure power of attorney forms. This rule establishes time limits and guidelines PURPOSE: Section 301.560,…

Vehicle Show or Exhibit (Rescinded November 30, 2018) . . . . . . . . . . . . . . 11 12 CSR 10-26.210 Dealer Seminar Certification Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 CSR 10-26.220 Dealer Disciplinary Hearings . . . . . . . . . . . . . . . . . .…

officer’s recommendations, or impose any other sanction PURPOSE: The department must provide an opportunity for a permitted by section 301.562, RSMo, including refusing to hearing on the issue of the discipline to be imposed against a renew the dealer’s license, as the director d…

Boat Dealers, Salvage Dealers, and Title Service Agents . . . . . . . . . . . . . . . 13 12 CSR 10-26.230 Dealer Administrative Fees and System Modernization . . . . . . . . . . . . . . . . 14 12 CSR 10-26.231 Maximum Dealer Administrative Fees . . . . . . . . . . . . . . . . . .…

Modernization renewal licensees must provide the information required by paragraph (1)(A)1. above. PURPOSE: Section 301.558, RSMo, requires motor vehicle dealers (A) Licensees shall be authorized to charge an administra- collecting administrative fees to remit ten percent (10%) o…

PURPOSE: Section 301.558, RSMo, requires that the maximum administrative fee collected by motor vehicle dealers, boat dealers, trailer dealers, and powersport dealers licensed pursuant to sections 301.550 to 301.580, RSMo, be increased annually by an amount equal to the percentag…

(Rescinded July 30, 2018) Loethen Amusement, Inc. v. Director of Revenue, Case No. RS- 86-0130 (A.H.C. 10/2/87). The Administrative Hearing Commission AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 270-2 held this transaction is subject to Missouri sales tax in that there…

(Rescinded January 30, 2000) Business—Examples (Rescinded November 30, 2000) AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 270-3 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 010-2 was 1976…

(Rescinded November 30, 2000) 7, 1984, effective Jan. 12, 1985. Rescinded: Filed May 24, 2000, effective Nov. 30, 2000. AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 88 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 010-1 was last filed…

(Rescinded November 30, 2000) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

(Rescinded November 30, 2000) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

(Rescinded November 30, 2000) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 12 CSR 10-3.008 Manufacturers and Wholesalers (Rescinded October 30, 2002) . . . . . . . . . . . . 17 12 CSR 10-3.010 Fireworks and Other Seasonal Businesses (Rescinded …

(Rescinded September 30, 2001) Where the contract for installation of new elevators, and reconstruction or major repairs to existing elevators whereby AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 010-8A elevator company retains title to materials until paid, the elevato…

(Rescinded September 30, 2001) sales tax. The parts become part of the realty (see Air Comfort Service, Inc. v. Director of Revenue, Case No. RS-83-1982 (A.H.C. AUTHORITY: section 144.270, RSMo 1994. Original rule filed 4/25/84) and Marsh v. Spradling, 402 SW2d 537 (Mo. banc 1976…

(Rescinded September 30, 2001) in sales tax matters. Therefore, after the director had rejected claimant’s request for refund of sales and use tax, claimant was AUTHORITY: section 144.270, RSMo. 1994. S.T. regulation 010-9 entitled to direct judicial review by mandamus, without n…

(Rescinded December 11, 1980) was upon transfer of the real estate and no transfer of tangible personal property subject to the sales tax law occurred. AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 010-9A was last filed Dec. 31, 1975, effective Jan. 10, 1976. Rescinded: …

(Moved to 12 CSR 10-3.626) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 John R. Ashcroft (2/29/24) CODE OF STATE REGULATIONS 1 Secretary of State 12 CSR 10-3.028 Construction Contractors (Rescinded March 30, 2001) . . . . . . . . . . . …

(Rescinded March 30, 2001) defined in 12 CSR 10-3.140(1). They are taxable sales. AUTHORITY: section 144.270, RSMo 1994. This rule was previously Overland Steel, Inc. v. Director of Revenue, 647 SW2d 535 filed as rule nos. 18 and 25 Jan. 22, 1973, effective Feb. 1, 1973. (Mo. ban…

(Rescinded March 30, 2001) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 12 CSR 10-3.034 Modular or Sectional Homes (Rescinded October 30, 2002) . . . . . . . . . . . . . . 20

(Rescinded December 30, 2003) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 12 CSR 10-3.038 Promotional Gifts and Premiums (Rescinded May 30, 2003) . . . . . . . . . . . . . . . 21 12 CSR 10-3.040 Premiums and Gifts (Rescinded December 11, 1980)…

banc 1976)). (Rescinded December 11, 1980) Marsh v. Spradling, 537 SW2d 402 (Mo. banc 1976). Appellant AUTHORITY: section 144.270, RSMo 1978. Previously filed as rule cabinet maker constructed wooden kitchen cabinets at his own shop and installed them in homes under construction.…

(Rescinded December 30, 2003) that the unabsorbed portion was exempt as a purchase for resale because it was sold by the purchaser for salvage after being used. AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 010-19 Again referring to Blueside, the commission held that the…

(Rescinded May 30, 2003) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 12 CSR 10-3.050 Drinks and Beverages (Moved to 12 CSR 10-103.050) . . . . . . . . . . . . . . . . . . . . . 22 12 CSR 10-3.052 Sale of Ice (Rescinded February 28, 2…

(Moved to 12 CSR 10-103.050) 010-23 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled 22 CODE OF STATE REGULATIONS (8/31/23) John R. Ashcroft Secretary of State 12 CSR 10-3—DEPARTMENT OF REVENUE DIVISION 10—DIRECTOR OF REVENUE March 30, 1976. Amended: Filed Aug. 13, …

(Rescinded January 30, 2000) Jan. 1, 1981. Amended: Filed Sept. 7, 1984, effective Jan. 12, 1985. Rescinded: Filed Oct. 6, 2000, effective April 30, 2001. AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 42 Jan. 22, 1973, effective Feb. 1, 1973. S…

(Rescinded April 30, 2001) AUTHORITY: section 144.270, RSMo 1994. This rule was previously 12 CSR 10-3.068 Freight and Transportation Charges filed as rule no. 40 Jan. 22, 1973, effective Feb. 1, 1973. S.T. (Rescinded December 11, 1980) regulation 010-25 was last filed Dec. 31, 1…

(Rescinded: September 30, 2001) 12 CSR 10-3.070 Service-Oriented Industries (Rescinded April 30, 2001) AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 83 Jan. 22, 1973, effective Feb. 1, 1973. S.T. AUTHORITY: section 144.270, RSMo 1994. This rule…

(Rescinded April 30, 2001) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23

(Rescinded April 30, 2001) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23

(Rescinded September 30, 2001) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 12 CSR 10-3.068 Freight and Transportation Charges (Rescinded December 11, 1980) . . . . . . 23 12 CSR 10-3.070 Service-Oriented Industries (Rescinded April 30, 2001) . .…

(Rescinded April 30, 2001) was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Rescinded: Filed Oct. 6, 2000, effective April 30, 2001. AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 78 Jan. 22, 1973, effective Feb. 1,…

(Rescinded April 30, 2001) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 12 CSR 10-3.076 Used Car Dealers (Rescinded September 30, 2001) . . . . . . . . . . . . . . . . . . . . . . 24 12 CSR 10-3.078 Laundries and Dry Cleaners (Rescinded…

(Rescinded September 30, 2001) 1, 1981. Rescinded: Filed Oct. 6, 2000, effective April 30, 2001. AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 010-33A was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 12 CSR 10-3.086 Bookbinders, Papercutters, Etc. 30,…

(Rescinded April 30, 2001) 1975. Refiled March 30, 1976. Rescinded: Filed March 28, 2001, effective Sept. 30, 2001. AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 76 Jan. 22, 1973, effective Feb. 1, 1973. S.T. Foto’s Copies, Inc. v. Director of …

(Rescinded May 30, 2003) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 12 CSR 10-3.090 Watch and Jewelry Repairers (Rescinded April 30, 2001) . . . . . . . . . . . . . . . . . 25 12 CSR 10-3.092 Painters (Rescinded September 30, 2001) …