Proposed-Ruless

12 CSR 10-2.030 — Non-Standard Tax Periods, Subsequent ChangeofAccountingPeriod,andPersonalandDependency Exemption Deductions. The director is amending the rule title, purpose, and sections (1) and (2), adding new sections

Feb 1, 2024

12 CSR 10-102.554 — Filing Protest Payment Returns. This rule provided instructions for filing protest payment returns

Dec 15, 2023

12 CSR 10-42.100 — Monthly Sales and Use Tax Distribution Report. The director is amending the title and sections (2)–(6) and new section (7), removing section (7), adding new section

Dec 15, 2023

12 CSR 10-42.090 — Business [Location] Listing Report. The director is amending the title, purpose statement, and section

Dec 15, 2023

12 CSR 10-42.080 — [Standard Industry Code] Industry Type Report (ITR). The director is amending the title, purpose statement, and sections (1) and (2), removing sections (3)–(6), and adding a new section (3)

Dec 15, 2023

12 CSR 10-41.010 — Annual Adjusted Rate of Interest. The Director of Revenue is amending section (1)

Dec 15, 2023

12 CSR 10-26.080 — Procedural Requirements For Public Motor Vehicle Auctions. The director is adding new section

Dec 15, 2023

12 CSR 10-25.040 — Posting Real Estate Bonds as Security for an Accident. This rule set forth the requirements to be met in order that real estate bonds may be posted with the director as security for an accident when security was required pursuant to section

Dec 15, 2023

12 CSR 10-23.470 — Notice of Sale. The director is amending section (1) and adding a new section (2)

Dec 15, 2023

12 CSR 10-23.430 — Registration of a Motor Vehicle or Trailer When the Out-Of-State Lienholder Refuses to Release the Title. The director is amending section (1), removing section

Dec 15, 2023

12 CSR 10-23.420 — Secure Power of Attorney Requirements. The director is amending sections (1)–(4) and adding section

Dec 15, 2023

12 CSR 10-7.240 — Exemption Certificates. The director is amending the purpose statement and sections (1) and (3)

Dec 15, 2023

12 CSR 10-2.705 — Filing Corporation Tax Returns. The director is making technical corrections and updates throughout

Dec 15, 2023

12 CSR 10-2.090 — Computation of Federal Income Tax Deduction for Consolidated Groups. The director is updating information in section (1) and eliminates section (2)

Dec 15, 2023

12 CSR 10-2.016 — Quarter-Monthly Period Reporting and Remitting Withholding Tax. Under the State Income Tax Law (section 143.011, RSMo), this rule established the requirement of reporting and remitting withholding taxes on a quarter- monthly period to prote

Dec 15, 2023

12 CSR 10-2.015 — [Employers’] Withholding of Tax. The department is amending the title, purpose statement, sections

Dec 15, 2023

12 CSR 10-400.250 — Computation of an Individual’s Missouri Adjusted Gross Income on a Combined Income Tax Return. This rule explained how the combined Missouri adjusted gross income is computed on a combined return for purposes of computing each spouse’s sepa

Sep 15, 2023

12 CSR 10-117.100 — Determining the Applicable Local Sales or Use Tax. The director is amending sections (2)–(4)

Sep 15, 2023

12 CSR 10-110.400 — Newspapers and Other Publications. The director is amending the purpose statement and sections (3) and (4)

Sep 15, 2023

12 CSR 10-24.130 — Horizontal Peripheral Vision Screening Temporal Requirements. The director is adding 302.301, RSMo, to the authority and making minor grammatical corrections in the purpose statement as well as sections (1)–(5)

Sep 15, 2023

12 CSR 10-16.090 — Purchase on Deferred Payment Basis. The director is amending the purpose statement and section (3) and adding new section (5)

Sep 15, 2023

12 CSR 10-4.280 — Filing Protest Payment Returns. This rule prescribed the requirements of a protest payment return and interpreted and applied section 144.700, RSMo

Sep 15, 2023

12 CSR 10-4.230 — Protest Payment. This rule clarified the procedure and requirements where a taxpayer desires to protest the payment of tax assessed against the taxpayer and interprets and applies section 144.700, RSMo

Sep 15, 2023

12 CSR 10-2.226 — Withholding of Tax by Nonresident Professional Entertainers. The director is amending sections

Sep 15, 2023

12 CSR 10-2.130 — Allocation of Taxable Social Security Benefits Between Spouses. This rule explained the proper method of determining and reporting the taxable portion of Social Security benefits in cases where both spouses have income

Sep 15, 2023

12 CSR 10-110.201 — Materials and Other Goods Used or ConsumedinManufacturing,asDefinedinSection144.054, RSMo. Section 144.054.2, RSMo, exempted from state tax and local use tax, but not local sales tax, certain materials, goods, machinery and parts. This rule

Sep 1, 2023

12 CSR 10-107.100 — Use of and Reliance on Exemption Certificates. The director is amending subsections (2)(B), (2)(C),

Sep 1, 2023

12 CSR 10-103.555 — Determining Taxable Gross Receipts. The director is addding subsection (3)(O), (4)(I), and (4)(J)

Sep 1, 2023

12 CSR 10-39.010 — Statements of Account. This rule related to the furnishing of statements of amount due to state hospitals and institutions is rewritten and assigned a rule number in order to comply with the uniform procedures adopted by the secretary of st

Sep 1, 2023

12 CSR 10-10.180 — Interest Earned by Banking Institutions From the Resolution Funding Corporation and the Financial Corporation. This rule clarified the taxability of interest earned by banking institutions from Resolution Funding Corporation and the Financi

Sep 1, 2023

12 CSR 10-10.175 — Personal Property Tax Credits—Definition, Calculation and Refund Agreement. This rule clarified the creditability of personal property taxes paid by banking institutions on personal property not held for lease or rental to others

Sep 1, 2023

12 CSR 10-10.160 — Neighborhood Assistance Credit (NAC). This rule established the priority and method in which credits approved under Chapter 32, RSMo, were used

Sep 1, 2023

12 CSR 10-10.140 — Interest, Additions to Tax and Penalty. This rule established an effective period for computing interest, additions to tax and penalty as provided in section 148.062, RSMo. Missouri Register September 1, 2023

Sep 1, 2023

12 CSR 10-10.030 — Statute of Limitations for Bank Tax. This rule established a statute of limitations for the assessment of bank tax as set out in Chapter 148, RSMo

Sep 1, 2023

12 CSR 10-10.020 — Allocation of Bank Tax. The director is removing the Editor’s Note and amending subsection (1)(C) and the authority

Sep 1, 2023

12 CSR 10-7.320 — Adjustments to the Distribution of Funds Allocated Pursuant to Article IV, Section 30(a) of the Missouri Constitution as Referenced in Section 142.345, RSMo. The director is amending the authority

Sep 1, 2023

12 CSR 10-7.300 — Motor Fuel and Special Fuel Transporters. This rule clarified the type of transporter license needed by companies to legally haul motor fuel, special fuel, or both on public highways, pursuant to sections 142.270 and 142.575, RSMo (House Bi

Sep 1, 2023

12 CSR 10-7.190 — Fuel Inspection Fee. This rule established reporting requirements for the accounts which are required to report and pay the inspection fee which the department began collecting January 1, 1988, pursuant to section 414.082, RSMo (1986)

Sep 1, 2023

12 CSR 10-4.622 — Marketing Organizations Soliciting Sales Through Exempt Entity Fund-Raising Activities. This rule interpreted the use tax law applicable to marketing organizations soliciting sales through exempt entity fund- raising activities

Sep 1, 2023

12 CSR 10-4.100 — Tax Paid to Another State. This rule indicated the liability of a person who makes a taxable purchase and takes delivery in another state and interprets and applies section 144.615(1), RSMo

Sep 1, 2023

12 CSR 10-4.015 — Sale Consummation. This rule aided in determining when a sale took place and interpreted and applied section 144.605(5), RSMo

Sep 1, 2023

12 CSR 10-112.300 — Sales to the United States Government and Government Contractors. The director is amending the

Aug 15, 2023

12 CSR 10-108.600 — Transportation Fares. The director is amending sections (1)–(3)

Aug 15, 2023

12 CSR 10-24.330 — Delegation of Authority to Third-Party Missouri Register August 15, 2023 Vol. 48, No. 16 Page 1545 Testers to Conduct Skills Tests of Applicants for Commercial Drivers Licenses. The department is adding a new section (8)

Aug 15, 2023

12 CSR 10-23.310 — Issuance of Special Fuel Decals. The director is updating the authority

Aug 15, 2023

12 CSR 10-23.295 — Witnessing Proof of Federal Heavy Vehicle Use Tax Payment or Exemption. The director is amending section (3)

Aug 15, 2023

12 CSR 10-23.260 — Inspection of Non-USA Standard Vehicles Prior to Titling. The director is amending sections (1) and (2) and adding new section (3)

Aug 15, 2023

12 CSR 10-16.120 — Missouri Cigarette Wholesaler’s License. The director is removing section (1), amending new sections

Aug 15, 2023

12 CSR 10-6.100 — Motor Fuel Tax Exemption for Operators of Public Mass Transportation Service. The department is amending section (2) and adding new section (4)

Aug 15, 2023

12 CSR 10-6.020 — Bonding Requirements. the department is amending section (1), removing section (2), renumbering as necessary and amending the following sections, and adding new section (5)

Aug 15, 2023