Missouri State Register
463 rulemaking notices from Missouri Department of Revenue.
12 CSR 40-100.010 — Fast Play Game
May 1, 2026
Proposed Rules — DEPARTMENT OF REVENUE / State Lottery / Fast Play Game
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-110.990 — 12 CSR 10-110.990
Apr 1, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Exemptions
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-23.350 — Honorary Consular License Plates
Apr 1, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-102.016 — 12 CSR 10-102.016
Mar 16, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Taxpayers Rights
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-2.010 — Income Tax of Current or Former Spouses
Mar 16, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-26.231 — Maximum Dealer Administrative Fees. The department is amending the purpose statement and section
Mar 16, 2026
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Dealer Licensure
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-26.230 — Dealer Administrative Fees and System Modernization. The department is amending section (1)
Mar 16, 2026
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Dealer Licensure
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-26.231 — Maximum Dealer Administrative Fees. The department is amending the purpose statement and section (1), adding section (2), and adding the 2025 rates effective for the 2026 license year
Mar 16, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Dealer Licensure
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-26.230 — Dealer Administrative Fees and System Modernization. The department is amending section (1)
Mar 16, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Dealer Licensure
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 30-4.010 — Agricultural Land Productive Values. The commission is posting the entire rule
Feb 2, 2026
Proposed Rules — DEPARTMENT OF REVENUE / State Tax Commission / Agricultural Land Productive Values
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-112.300 — Sales to the United States Government and Government Contractors
Jan 15, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Contractors
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-110.955 — Sales and Purchases – Exempt Organizations
Jan 15, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Exemptions
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-110.846 — Taxability of Sales Made at Fund-Raising Events Conducted by Clubs and Organizations Not Otherwise Exempt From Sales Taxation
Jan 15, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax-Exemptions
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-110.300 — Common Carriers and 54,000 Pound Carriers
Jan 15, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Exemptions
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-110.013 — Drugs and Medical Equipment
Jan 15, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Exemptions
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-104.020 — Sales and Use Tax Bonds
Jan 15, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Registration
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-103.390 — Veterinary Transactions
Jan 15, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Imposition of Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-103.050 — Drinks and Beverages
Jan 15, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Imposition of Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-103.017 — Ticket Sales
Jan 15, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Imposition of Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-41.025 — Disclosure of Confidential Taxpayer Information to Officers, Members, Partners, and Employees of a Business
Jan 15, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / General Tax Provisions
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-41.020 — Disclosure of Information, Returns, Reports, or Facts Shown By Them to State and Federal Prosecuting Officials
Jan 15, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / General Tax Provisions
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-26.120 — Procedures for Filing Complaints with the Director of Revenue
Jan 15, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Dealer Licensure
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-24.444 — Ten-Year Disqualification
Jan 15, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Driver License Bureau Rules
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-24.412 — Commercial Driver License Waiver For Farm- Related Service Industries
Jan 15, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Driver License Bureau Rules
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-24.380 — Hazardous Materials Written Test Requirements for Commercial Driver License Transfer or Renewal
Jan 15, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Driver License Bureau Rules
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-24.300 — Commercial Driver License Written Examinations
Jan 15, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Driver License Bureau Rules
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-24.090 — Missouri Driver License or Permit Vision Test Guidelines
Jan 15, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Driver License Bureau Rules
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-23.500 — Optional Second Plate for Commercial Motor Vehicles
Jan 15, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-23.475 — Fees and Required Documentation for Designating Manufactured Homes as Real or Personal Property
Jan 15, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-23.470 — Notice of Sale
Jan 15, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-23.430 — Registration of a Motor Vehicle or Trailer When the Out-of-State Lienholder Refuses to Release the Title
Jan 15, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-23.400 — Transfer of License Plates
Jan 15, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-23.295 — Witnessing Proof of Federal Heavy Vehicle Use Tax Payment or Exemption
Jan 15, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-23.210 — Congressional Medal of Honor License Plates
Jan 15, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-23.185 — Obscene License Plates
Jan 15, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-23.100 — Special License Plates
Jan 15, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-23.090 — Back the Blue Special Plate Donation Processing
Jan 15, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-2.740 — Adoption Tax Credit
Jan 15, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-2.140 — Partnership Filing Requirements
Jan 15, 2026
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-23.350 — Honorary Consular License Plates. This rule established the procedures for the issuance of license plates to honorary consuls
Jan 2, 2026
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-2.010 — [Capital Loss Allocation Between Spouses, Allocation of Taxable Social Security Benefits Between Spouses, and Computation of an Individual’s Missouri Adjusted Gross Income on a Combined Income Tax Return] Income Tax of Current or Former Spo
Dec 15, 2025
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-110.910 — Livestock
Dec 1, 2025
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Exemptions
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-101.600 — Successor Liability
Dec 1, 2025
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Nature of Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-24.395 — Delegation of Authority to the Missouri State Highway Patrol to Conduct Skills Testing of Applicants for Commercial Driver Licenses
Dec 1, 2025
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Driver License Bureau Rules
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-24.360 — Third-Party Trainers
Dec 1, 2025
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Driver License Bureau Rules
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-16.090 — Purchase on Deferred Payment Basis
Dec 1, 2025
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Cigarette Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-41.010 — Annual Adjusted Rate of Interest. The department is amending section (1) and adding section (4)
Dec 1, 2025
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / General Tax Provisions
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-2.260 — would not apply to each member, then the affiliated group, as a whole, shall determine that portion of its Missouri consolidated taxable income (all sources) as is derived from sources within Missouri by application of— 1. The apportionment
Dec 1, 2025
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-2.045 — Missouri Consolidated Income Tax Returns. The department is amending each section of the rule
Dec 1, 2025
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-2.015 — Withholding of Tax. The department is amending sections (1), (6), (11), (18), and (21)
Dec 1, 2025
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Proposed-RulesDepartment of RevenueOpen in State Register ↗