Missouri Administrative Code
8,209 sections across 1,588 Missouri regulatory chapters.
12-10-400-12 CSR 10-400.250 Computation of an Individual’s Missouri Adjusted Gross Income on a
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Combined Income Tax Return (Rescinded March 30, 2024). . . . . . . . . . . . . 3 John R. Ashcroft (8/31/24) CODE OF STATE REGULATIONS 1 Secretary of State 12 CSR 10-400—DEPARTMENT OF REVENUE DIVISION 10—DIRECTOR OF REVENUE TITLE 12—DEPARTMENT OF REVENUE Division 10—Director of Re…
Chapter 12-10-400Open chapter PDF ↗12-10-405-12 CSR 10-405.100 Homestead Preservation Credit—Procedures (2005)
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(Rescinded July 30, 2018) .................................................................3 12 CSR 10-405.105 Homestead Preservation Credit—Procedures (Rescinded July 30, 2018) ...........3
Chapter 12-10-405Open chapter PDF ↗12-10-405-12 CSR 10-405.105 Homestead Preserva-
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tion Credit—Procedures (Rescinded July 30, 2018) AUTHORITY: section 137.106, RSMo Supp. 2006. Original rule filed Oct. 17, 2005, effective April 30, 2006. Amended: Filed Oct. 25, 2006, effective May 30, 2007. Rescinded: Filed Jan. 26, 2018, effective July 30, 2018. 12 CSR 10-405.…
Chapter 12-10-405Open chapter PDF ↗12-10-405-12 CSR 10-405.200 Homestead Preservation Credit—Qualifications and Amount of Credit (2005)
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(Rescinded July 30, 2018) .................................................................3
Chapter 12-10-405Open chapter PDF ↗12-10-405-12 CSR 10-405.205 Homestead Preservation Credit—Qualifications and Amount of Credit
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(Rescinded July 30, 2018) .................................................................3 JOHN R. ASHCROFT (6/30/18) CODE OF STATE REGULATIONS 1 Secretary of State Chapter 405—Homestead Preservation Credit 12 CSR 10-405 Title 12—DEPARTMENT OF REVENUE Division 10—Director of Re…
Chapter 12-10-405Open chapter PDF ↗12-10-41-12 CSR 10-41.010 Annual Adjusted Rate of Interest
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AUTHORITY: section 32.065, RSMo 2016.* Emergency rule filed Oct. PURPOSE: Under the Annual Adjusted Rate of Interest (section 13, 1982, effective Oct. 23, 1982, expired Feb. 19, 1983. Original rule 32.065, RSMo), this rule establishes the annual adjusted rate of in- filed Nov. 5,…
Chapter 12-10-41Open chapter PDF ↗12-10-41-12 CSR 10-41.020 Disclosure of Information, Returns, Reports, or Facts Shown
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By Them to State and Federal Prosecuting Officials. . . . . . . . . . . . . . . . . . . . 4
Chapter 12-10-41Open chapter PDF ↗12-10-41-12 CSR 10-41.025 Disclosure of Confidential Taxpaper Information to Officers, Members,
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Partners, and Employees of a Business. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 12 CSR 10-41.030 Power of Attorney. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 12 CSR 10-41.040 Retribution of Bad Checks …
Chapter 12-10-41Open chapter PDF ↗12-10-41-12 CSR 10-41.030 Power of Attorney
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acting and has been replaced by another trustee, documentary PURPOSE: This rule provides guidance as to when a power of evidence of the appointment of the new trustee should be sub- attorney is required to be provided by the taxpayer to allow mitted; disclosure of confidential Mi…
Chapter 12-10-41Open chapter PDF ↗12-10-42-12 CSR 10-42.030 Gifts to the State
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PURPOSE: This rule clarifies the procedure for acceptance of gifts to the state of Missouri. Title (if applicable) (1) Any devise, bequest, donation, gift or assignment of money, bonds or choses in action, or of any property, real, personal or mixed, to a specific department, div…
Chapter 12-10-42Open chapter PDF ↗12-10-42-12 CSR 10-42.060 Investment and Cash Management Procedures
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(Rescinded November 30, 2018) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 12 CSR 10-42.070 Sales Tax Financial Report (Rescinded January 30, 2007). . . . . . . . . . . . . . . . 5 12 CSR 10-42.080 Industry Type Report (ITR) . . . . . . . . . . . . …
Chapter 12-10-42Open chapter PDF ↗12-10-42-12 CSR 10-42.090 Business Listing Report
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any) of the person making the request; PURPOSE: To inform state agencies and political subdivisions of (B) Name of the political subdivision or state or federal the availability of the Sales and Use Tax Business Listing Report. agency or company making the request (if applicable)…
Chapter 12-10-42Open chapter PDF ↗12-10-42-12 CSR 10-42.110 Local Tax Management Report
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(Rescinded May 30, 2007) AUTHORITY: section 32.057, RSMo 1986. Original rule filed April 1, 1987, effective July 11, 1987. Rescinded: Filed Oct. 23, 2006, effective May 30, 2007. John R. Ashcroft (4/30/24) CODE OF STATE REGULATIONS 7 Secretary of State…
Chapter 12-10-42Open chapter PDF ↗12-10-43-12 CSR 10-43.010 Department of Revenue Investment Group
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recommendations, the Investment Group shall give due PURPOSE: This rule establishes the Department of Revenue consideration to— Investment Group and grants it authority to formulate, subject to (A) The preservation of all nonstate funds and earned the approval of the director of …
Chapter 12-10-43Open chapter PDF ↗12-10-43-12 CSR 10-43.020 Investment Instruments for Nonstate
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Funds PURPOSE: This rule establishes collateral requirements for nonstate funds collected and invested by the Department of Revenue. These PURPOSE: This rule establishes the types of investment instruments requirements are designed to guarantee that nonstate funds in which nonsta…
Chapter 12-10-43Open chapter PDF ↗12-10-43-12 CSR 10-43.030 Collateral Requirements for Nonstate
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Funds
Chapter 12-10-43Open chapter PDF ↗12-10-44-12 CSR 10-44.010 Tire Fee Application
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filed Oct. 22, 1990, effective March 14, 1991. Amended: Filed Nov. PURPOSE: This rule clarifies the definition and the application 26, 1997, effective June 30, 1998. Rescinded and readopted: Filed of the tire fee to sales of tires. The tire fee is imposed by section Aug. 21, 1998…
Chapter 12-10-44Open chapter PDF ↗12-10-5-12 CSR 10-5.005 Date of Delivery Deter-
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mines Applicability AUTHORITY: section 94.530, RSMo 1986. upon lack of reciprocal benefit under city tax (Rescinded September 30, 2001) C.S.T. regulation 520-2 originally filed Oct. law are unavailing because the retailer is 28, 1975, effective Nov. 7, 1975. Rescinded: within the…
Chapter 12-10-5Open chapter PDF ↗12-10-5-12 CSR 10-5.010 Layaways
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28, 1975, effective Nov. 7, 1975. Refiled Dec. (Rescinded April 30, 2001) like the state sales tax, is a gross receipts tax, 31, 1975, effective Jan. 10, 1976. Rescinded: not a transactions tax. Filed Nov. 2, 1999, effective May 30, 2000. AUTHORITY: section 94.530, RSMo 1986. C.S…
Chapter 12-10-5Open chapter PDF ↗12-10-5-12 CSR 10-5.015 Effective Date
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(Rescinded May 30, 2000) C.S.T. regulation 540-2 originally filed Oct. (Rescinded February 28, 2006) 28, 1975, effective Nov. 7, 1995. Refiled Dec. AUTHORITY: section 94.530, RSMo 1986. 31, 1975, effective Jan. 10, 1976. Rescinded: AUTHORITY: section 94.530, RSMo 1978. C.S.T. reg…
Chapter 12-10-5Open chapter PDF ↗12-10-5-12 CSR 10-5.020 Tax Imposed
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(Rescinded May 30, 2000) ing retention of two percent (2%) tax due was place of business of the retailer;” was reject- ed. The obvious purpose of the premium was to compensate seller who was required, as AUTHORITY: section 94.530, RSMo 1986. to fix the taxable situs of transactio…
Chapter 12-10-5Open chapter PDF ↗12-10-5-12 CSR 10-5.025 Location of Machine
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Determines when due, although deductions may very well 94.540.5., RSMo. (Rescinded September 30, 2001) encourage prompt payment. AUTHORITY: section 94.530, RSMo 1986. 12 CSR 10-5.060 City Tax Applies—Deliv- C.S.T. regulation 520-1A originally filed 12 CSR 10-5.050 When City Tax A…
Chapter 12-10-5Open chapter PDF ↗12-10-5-12 CSR 10-5.040 Seller Not Entitled
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Filed Oct. 6, 2000, effective April 30, 2001. (Rescinded January 12, 1985)
Chapter 12-10-5Open chapter PDF ↗12-10-5-12 CSR 10-5.045 Seller Entitled
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Op. Atty. Gen. No. 359, Phelps, 9-10-69. A (Rescinded February 28, 2006) effective Feb. 28, 2006. city cannot, before October 13, 1969 the effective date of the city sales tax act (House AUTHORITY: section 94.530, RSMo 1986. Fabick and Co. v. Schaffner, 492 SW2d 737 Bill No. 243 …
Chapter 12-10-5Open chapter PDF ↗12-10-5-12 CSR 10-5.055 Determining Which Tax
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Chapter 12-10-5Open chapter PDF ↗12-10-5-12 CSR 10-5.065 Items Taken from Inven-
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(Rescinded February 28, 2006) Wiethop Truck Sales, Inc. v. James R. tory Spradling, 538 SW2d 585 (Mo. 1976). Held (Rescinded February 28, 2006) AUTHORITY: section 94.530, RSMo 1986. that the provision of the City Sales Tax Act AUTHORITY: section 94.530, RSMo 1986. Original rule f…
Chapter 12-10-5Open chapter PDF ↗12-10-5-12 CSR 10-5.070 City Tax Applies—Deli-
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very from Outside the State (Rescinded June 30, 2005) AUTHORITY: section 94.530, RSMo 1986. 12 CSR 10-5.100 Delinquent Tax C.S.T. regulation 540-7 originally filed Oct. (Rescinded February 28, 2006) AUTHORITY: section 94.530, RSMo 1986. 28, 1975, effective Nov. 7, 1975. Refiled D…
Chapter 12-10-5Open chapter PDF ↗12-10-5-12 CSR 10-5.072 Metered and Non-
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Chapter 12-10-5Open chapter PDF ↗12-10-5-12 CSR 10-5.075 Application of City Sales Tax to Rental or Leasing Receipts
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(Rescinded June 30, 2005) ..................................................................4 12 CSR 10-5.080 Refund Procedures (Rescinded October 30, 2000).......................................4 12 CSR 10-5.085 Motor Vehicles (Rescinded February 28, 2006) ......................…
Chapter 12-10-5Open chapter PDF ↗12-10-5-12 CSR 10-5.105 Erroneous Business Locations Transfers from City-to-City
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(Rescinded May 30, 2000) ..................................................................5 12 CSR 10-5.500 Other Entity Defined (Rescinded February 28, 2006)...................................5 12 CSR 10-5.505 Date of Delivery Determines Applicability (Rescinded September 30, 2…
Chapter 12-10-5Open chapter PDF ↗12-10-5-12 CSR 10-5.500 Other Entity Defined
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tive Nov. 7, 1975. Made applicable by statute (Rescinded February 28, 2006) and T.T. regulation 615-1 last filed Dec. 31, 12 CSR 10-5.545 When Transportation AUTHORITY: section 94.615, RSMo 1986. 1975, effective Jan. 10, 1976. Rescinded: Tax Applies T.T. regulation 600-1 original…
Chapter 12-10-5Open chapter PDF ↗12-10-5-12 CSR 10-5.505 Date of Delivery Deter-
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mines Applicability T.T. regulation 615-2 originally filed as Dec. 31, 1975, effective Jan. 10, 1976. (Rescinded September 30, 2001) C.S.T. regulation 540-2 Dec. 31, 1975, effec- Rescinded: Filed Dec. 15, 2004, effective tive Jan. 10, 1976. Made applicable by June 30, 2005. AUTHO…
Chapter 12-10-5Open chapter PDF ↗12-10-5-12 CSR 10-5.510 Sales Tax Rules Apply
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required to remit the taxes does so on or statute and T.T. regulation 615-1, last filed (Rescinded February 28, 2006) before the date the taxes are due. Dec. 31, 1975, effective Jan. 10, 1976. AUTHORITY: section 94.615, RSMo 1986. Rescinded: Filed Dec. 15, 2004, effective T.T. re…
Chapter 12-10-5Open chapter PDF ↗12-10-5-12 CSR 10-5.515 Layaways
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(Rescinded September 30, 2001) tive Jan. 10, 1976. Made applicable by of governmental services provided by the city. statute and T.T. regulation 615-1 last filed The contention that only a rebuttable pre- AUTHORITY: section 94.615, RSMo 1986. Dec. 31, 1975, effective Jan. 10, 197…
Chapter 12-10-5Open chapter PDF ↗12-10-5-12 CSR 10-5.520 Effective Date
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(Rescinded May 30, 2000) becomes due, person required to remit same Mobile-Teria Catering Co., Inc. v. should be entitled to deduct and retain Spradling, 576 SW2d 282 (Mo. en banc AUTHORITY: section 94.615, RSMo 1986. amount equal to two percent (2%) thereof, 1978). For purposes …
Chapter 12-10-5Open chapter PDF ↗12-10-5-12 CSR 10-5.555 Transportation Tax Applies—Delivery Outside Jurisdiction
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(Rescinded June 30, 2005) ..................................................................6
Chapter 12-10-5Open chapter PDF ↗12-10-5-12 CSR 10-5.560 Transportation Tax Applies—Delivery from Outside the State
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(Rescinded June 30, 2005) ..................................................................6
Chapter 12-10-5Open chapter PDF ↗12-10-5-12 CSR 10-5.565 Applications of Transportation Sales Tax to Rental or Leasing Receipts
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(Rescinded June 30, 2005) ..................................................................6 12 CSR 10-5.570 Location of Machine Determines (Rescinded March 30, 2006) .......................6 12 CSR 10-5.575 Items Taken from Inventory (Rescinded March 30, 2006) .................…
Chapter 12-10-5Open chapter PDF ↗12-10-5-12 CSR 10-5.570 Location of Machine
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“place of business” of mobile food service to sellers of trailers. Determines business referred to place where payments (Rescinded March 30, 2006) were made and sales consummated.…
Chapter 12-10-5Open chapter PDF ↗12-10-5-12 CSR 10-5.575 Items Taken from Inven-
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Dec. 31, 1975, effective Jan. 10, 1976. tory Rescinded: Filed Dec. 15, 2004, effective June 30, 2005. (Rescinded March 30, 2006) 12 CSR 10-5.605 Delinquent Tax (Rescinded March 30, 2006) Fabick and Co. v. Schaffner, 492 SW2d 737 AUTHORITY: section 94.615, RSMo 1986. (1973). Juris…
Chapter 12-10-5Open chapter PDF ↗12-10-5-12 CSR 10-5.595 Mobile Homes
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AUTHORITY: section 94.615, RSMo 1986. (Rescinded March 30, 2006) T.T. regulation 620-7 originally filed as 12 CSR 10-5.560 Transportation Tax C.S.T. regulation 520-1A Dec. 31, 1975, Applies—Delivery from Outside the State AUTHORITY: section 94.615, RSMo 1986. effective Jan. 10, 1…
Chapter 12-10-5Open chapter PDF ↗12-10-6-12 CSR 10-6.010 Revocation of Private Rulings
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(Rescinded July 30, 2018)
Chapter 12-10-6Open chapter PDF ↗12-10-6-12 CSR 10-6.020 Bonding Requirements
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PURPOSE: This rule establishes procedures whereby the director (1) In general, all distributors must post a bond with the may reject surety bonds issued by an insurance company department. In lieu of posting a surety bond, cash bond, suspended by the Missouri Division of Insuranc…
Chapter 12-10-6Open chapter PDF ↗12-10-6-12 CSR 10-6.030 Motor Fuel Bond Trust Fund
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AUTHORITY: section 142.300, RSMo 1986. Regulation 10-101 was filed Dec. 31, 1975, effective Jan. 10, 1976. Rescinded: Filed Jan. 26, PURPOSE: Section 142.896, RSMo, creates the Motor Fuel Bond 2018, effective July 30, 2018. Trust Fund as an alternative to posting a surety bond, c…
Chapter 12-10-6Open chapter PDF ↗12-10-6-12 CSR 10-6.100 Motor Fuel Tax Exemption for Operators of Public Mass Transportation
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Service. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 John R. Ashcroft (1/30/24) CODE OF STATE REGULATIONS 1 Secretary of State 12 CSR 10-6—DEPARTMENT OF REVENUE DIVISION 10—DIRECTOR OF REVENUE TITLE 1…
Chapter 12-10-6Open chapter PDF ↗12-10-7-12 CSR 10-7.010 Revocation of Private Rulings
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(Rescinded July 30, 2018) (Rescinded July 30, 2018) AUTHORITY: section 142.621, RSMo 1986. Regulation 10-101 was AUTHORITY: section 142.621, RSMo 1986. Original rule filed June filed July 17, 1972, effective July 27, 1972. Rescinded: Filed Jan. 26, 9, 1982, effective Sept. 11, 19…
Chapter 12-10-7Open chapter PDF ↗12-10-7-12 CSR 10-7.020 Tax-Paid Purchases by Special Fuel Dealers and Users
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(Rescinded May 11, 1989). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 12 CSR 10-7.030 Record Keeping and Filing of Reports (Rescinded July 30, 2018). . . . . . . . . . . . 3 12 CSR 10-7.040 Single Trip Permits (Rescinded July 30, …
Chapter 12-10-7Open chapter PDF ↗12-10-7-12 CSR 10-7.030 Record Keeping and Filing of Reports
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(Rescinded July 30, 2018) and Dealers (Rescinded May 11, 1989) AUTHORITY: section 142.621, RSMo 1986. Regulations 2–4 were filed July 17, 1972, effective July 27, 1972. Amended: Filed Nov. AUTHORITY: section 142.621, RSMo 1986. Original rule filed Nov. 9, 1983, effective March 11…
Chapter 12-10-7Open chapter PDF ↗12-10-7-12 CSR 10-7.040 Single Trip Permits
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(Rescinded July 30, 2018) 21, 1984, effective July 12, 1984. Rescinded: Filed Jan. 26, 1989, effective May 11, 1989. AUTHORITY: section 142.621, RSMo 1986. Regulation 5 was filed July 17, 1972, effective July 27, 1972. Rescinded: Filed Jan. 26, 2018, effective July 30, 2018. 12 C…
Chapter 12-10-7Open chapter PDF ↗12-10-7-12 CSR 10-7.050 Lessors and Lessees of Motor Vehicles
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AUTHORITY: section 142.621, RSMo 1986. Original rule filed Nov. (Rescinded July 30, 2018) 1, 1985, effective April 11, 1986. Rescinded: Filed March 22, 1989, AUTHORITY: section 142.621, RSMo 1986. Regulation 6 was filed effective Sept. 11, 1989. July 17, 1972, effective July 27, …
Chapter 12-10-7Open chapter PDF ↗