Missouri Administrative Code

(Rescinded October 30, 2000) Rescinded: Filed Jan. 26, 2018, effective July 30, 2018. AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 695-3 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 12 CSR 10-4.310 Timely Filing 30, 1976. Rescinded: Filed April …

(Rescinded December 11, 1976) rule filed July 2, 1990, effective Dec. 31, 1990. Rescinded: Filed Jan. 26, 2018, effective July 30, 2018. AUTHORITY: section 144.705 RSMo 1969. Rule filed Dec. 31, 1975, effective Jan. 10, 1976. Rescinded: Filed Aug. 17, 1976, effective Dec. 11, 197…

(Moved to 12 CSR 10-113.320) 24, 1990, effective March 14, 1991. Rescinded: Filed July 26, 2011, effective Jan. 30, 2012. 12 CSR 10-4.330 Application for Refund/Credit-Amended Returns 12 CSR 10-4.630 Basic Steelmaking Exemption—Use Tax (Rescinded October 30, 2000) (Rescinded July…

(Rescinded October 30, 2000) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 12 CSR 10-4.340 Dual Operators (Rescinded October 30, 2004). . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 12 CSR 10-4.600 Return Required (Moved to 12 CSR…

(Rescinded October 30, 2004) (Rescinded March 30, 2001) AUTHORITY: section 144.705, RSMo 1994. Original rule filed Oct. AUTHORITY: sections 144.625 and 144.705, RSMo 1994. Original 15, 1985, effective March 24, 1986. Rescinded: Filed April 14, 2004, rule filed Dec. 4, 1990, effec…

(Moved to 12 CSR 10-103.630) 12 CSR 10-4.634 Delivery, Freight and Transportation Charges—Use Tax (Rescinded April 30, 2001)…

(Moved to 12 CSR 10-103.640) AUTHORITY: section 144.705, RSMo 1994. Original rule filed Oct. 1, 1993, effective April 9, 1994. Rescinded: Filed Oct. 6, 2000, effective April 30, 2001.…

(Rescinded July 30, 2018) AUTHORITY: section 144.610, RSMo 1994. Original rule filed June 14, 1988, effective Oct. 27, 1988. Rescinded: Filed Jan. 26, 2018, effective July 30, 2018. 12 CSR 10-4.622 Marketing Organizations Soliciting Sales Through Exempt Entity Fund-Raising Activi…

Fund-Raising Activities (Rescinded September 30, 2024) . . . . . . . . . . . . . . . . . 10 12 CSR 10-4.624 Change of State Use Tax Rate (Rescinded February 28, 2001) . . . . . . . . . . . . . . 10 12 CSR 10-4.626 Direct Pay Agreement (Rescinded July 30, 2018). . . . . . . . . . …

(Rescinded February 28, 2001) AUTHORITY: section 144.705, RSMo 1994. Emergency rule filed Sept. 29, 1989, effective Oct. 9, 1989, expired Feb. 5, 1990. Original rule filed Sept. 29, 1989, effective Jan. 26, 1990. Rescinded: Filed Aug. 24, 2000, effective Feb. 28, 2001.

(Rescinded July 30, 2018) 10 CODE OF STATE REGULATIONS (8/31/24) John R. Ashcroft Secretary of State…

(Rescinded April 30, 2001) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 4 CODE OF STATE REGULATIONS John R. Ashcroft (8/31/24) Secretary of State 12 CSR 10-4—DEPARTMENT OF REVENUE DIVISION 10—DIRECTOR OF REVENUE TITLE 12—DEPARTMENT OF…

(Moved to 12 CSR 10-24.420) ..............................................................3 MATT BLUNT (5/31/01) CODE OF STATE REGULATIONS 1 Secretary of State Chapter 40—Motorcycle Helmet Standards 12 CSR 10-40 Title 12—DEPARTMENT OF REVENUE Division 10—Director of Revenue Chapt…

(Rescinded September 30, 2024) AUTHORITY: section 143.961, RSMo 2000, and 135.327, RSMo Supp. 2006. Emergency rule filed Jan. 7, 2005, effective Jan. 17, 2005, expired July 15, 2005. Original rule filed Jan. 7, 2005, effective July 30, 2005. Amended: Filed Oct. 31, 2006, effectiv…

(Rescinded July 30, 2018) AUTHORITY: section 135.327, RSMo Supp. 2006. Original rule filed Oct. 26, 2006, effective May 30, 2007. Rescinded: Filed Jan. 26, 2018, effective July 30, 2018. 12 CSR 10-400.250 Computation of an Individual’s Missouri Adjusted Gross Income on a Combined…

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…

(Rescinded July 30, 2018) .................................................................3 12 CSR 10-405.105 Homestead Preservation Credit—Procedures (Rescinded July 30, 2018) ...........3

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.…

(Rescinded July 30, 2018) .................................................................3

(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…

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,…

By Them to State and Federal Prosecuting Officials. . . . . . . . . . . . . . . . . . . . 4

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 …

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…

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…

(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) . . . . . . . . . . . . …

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)…

(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…

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 …

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…

Funds

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…

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…

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…

(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…

(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…

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…

Filed Oct. 6, 2000, effective April 30, 2001. (Rescinded January 12, 1985)

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 …

(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…

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…

(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) ......................…

(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…

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…