208 rulemaking notices from Missouri Department of Revenue in the Orders-Of-Rulemaking stage.
12 CSR 10-114.100 — Determining When a Vendor Has Substantial Nexus for Use Tax
Jun 15, 2023
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Constitutional Issues
12 CSR 10-113.400 — Marketplace Facilitator
Jun 1, 2023
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Use Tax
12 CSR 10-113.200 — Determining Whether a Transaction is Subject to Sales Tax or Use Tax
Jun 1, 2023
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Use Tax
12 CSR 10-2.436 — SALT Parity Act Implementation
May 15, 2023
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
12 CSR 10-41.010 — Annual Adjusted Rate of Interest
Apr 3, 2023
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / General Tax Provisions
12 CSR 10-26.231 — Maximum Dealer Administrative Fees
Jul 1, 2022
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Dealer Licensure
12 CSR 10-1.020 — Letter Rulings
Jul 1, 2022
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Organization of Department of Revenue
12 CSR 30-4.010 — Agricultural Land Productive Values
May 16, 2022
Orders of Rulemaking — DEPARTMENT OF REVENUE / State Tax Commission / Agricultural Land Productive Values
12 CSR 10-8.190 — Missouri Estate Tax Base
May 16, 2022
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Inheritance and Estate Tax
12 CSR 10-8.180 — Claims for Refund of Missouri Estate Taxes When Paid in Installments
May 16, 2022
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Inheritance and Estate Tax
12 CSR 10-8.170 — Extension of Time to Pay Missouri Estate Tax
May 16, 2022
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Inheritance and Estate Tax
12 CSR 10-8.160 — Estate Tax Interest Rate
May 16, 2022
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Inheritance and Estate Tax
12 CSR 10-8.120 — Notice of Intention to Transfer Assets
May 16, 2022
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Inheritance and Estate Tax
12 CSR 10-8.030 — Federal Death Tax Credit
May 16, 2022
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Inheritance and Estate Tax
12 CSR 10-8.020 — Property Subject to Tax
May 16, 2022
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Inheritance and Estate Tax
12 CSR 10-8.010 — Definitions
May 16, 2022
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Inheritance and Estate Tax
12 CSR 10-111.060 — Material Recovery Processing Plant Exemption, as Defined in Section 144.030, RSMo
Mar 1, 2022
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Machinery and
12 CSR 10-108.300 — Sales of Electricity, Water, and Gas as Defined in Section 144, RSMo
Mar 1, 2022
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Taxable services
12 CSR 10-104.030 — Filing Requirements as Defined in Section 144, RSMo
Mar 1, 2022
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Registration
12 CSR 10-41.010 — Annual Adjusted Rate of Interest
Mar 1, 2022
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / General Tax Provisions
12 CSR 10-2.230 — Construction Contractors
Mar 1, 2022
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
12 CSR 10-2.085 — Credit for New or Expanded Business Facility
Mar 1, 2022
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
12 CSR 10-2.067 — Failure to Pay Estimated Tax for Tax Years Ending After December 31, 1989
Mar 1, 2022
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
12 CSR 10-25.120 — Application for Certificate of Self-Insurance from Religious Denominations
Feb 15, 2022
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle Financial Responsibility
12 CSR 10-26.230 — Dealer Administrative Fees and System Modernization
Jan 18, 2022
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Dealer Licensure
12 CSR 10-2.019 — Determination of Withholding for Work Performed at Temporary Work Location
Jun 15, 2021
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
12 CSR 10-104.050 — Sales and Use Tax Return - Electronic Filing Requirement and Waiver
Jun 1, 2021
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Registration
12 CSR 10-102.100 — Bad Debts Credit or Refund
Apr 1, 2021
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Taxpayers Rights
12 CSR 10-41.010 — Annual Adjusted Rate of Interest
Apr 1, 2021
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / General Tax Provisions
12 CSR 10-25.150 — Financial Responsibility Sampling . 659
Apr 1, 2021
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle Financial Responsibility
12 CSR 10-102.016 — Refunds and Credits
Feb 1, 2021
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Taxpayers Rights
12 CSR 10-2.260 — 12 CSR 10-2.260
Feb 1, 2021
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
12 CSR 10-2.255 — Allocation and Apportionment for Nonresident Shareholders of S Corporations and Nonresident Partners of Partnerships (Beginning on or After January 1, 2020)
Feb 1, 2021
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
12 CSR 10-2.076 — Allocation and Apportionment (Beginning on or After January 1, 2020)
Feb 1, 2021
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
12 CSR 30-4.010 — Agricultural Land Productive Values
Jun 15, 2020
Orders of Rulemaking — DEPARTMENT OF REVENUE / State Tax Commission / Agricultural Land Productive Values
12 CSR 10-102.100 — Bad Debts Credit or Refund . Orders of Rulemaking
Jun 1, 2020
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Taxpayers Rights
12 CSR 10-23.550 — Lease Rental Companies
Jun 1, 2020
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle
12 CSR 30-3.030 — Discovery
Mar 2, 2020
Orders of Rulemaking — DEPARTMENT OF REVENUE / State Tax Commission / Local Assessment of Property and Appeals
12 CSR 10-26.060 — Dealer License Plates/Certificates of Number
Feb 3, 2020
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Dealer Licensure
12 CSR 10-23.090 — Back the Blue Special Plate Donation Processing
Feb 3, 2020
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle
12 CSR 10-2.015 — Employers’ Withholding of Tax
Oct 1, 2019
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
12 CSR 10-24.405 — Proof of State of Domicile Requirements for Commercial Driver License Applicants
Jul 1, 2019
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Driver License Bureau Rules
12 CSR 40-70.040 — Effect of Action and Submission of Evidence
May 15, 2019
Orders of Rulemaking — DEPARTMENT OF REVENUE / State Lottery / Suspension, Revocation and
12 CSR 40-50.060 — Player Agreement
May 15, 2019
Orders of Rulemaking — DEPARTMENT OF REVENUE / State Lottery / Tickets and Prizes
12 CSR 40-40.280 — Retailer Contract Provisions
May 15, 2019
Orders of Rulemaking — DEPARTMENT OF REVENUE / State Lottery / Retail Sales Licenses
12 CSR 40-10.040 — Commission Meetings
May 15, 2019
Orders of Rulemaking — DEPARTMENT OF REVENUE / State Lottery / General Considerations
12 CSR 10-26.190 — Dealers’ Monthly Reports
Apr 1, 2019
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Dealer Licensure
12 CSR 10-26.180 — Temporary Permits Sold by a Registered Missouri Motor Vehicle Dealer
Apr 1, 2019
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Dealer Licensure
12 CSR 10-26.080 — Procedural Requirements for Public Motor Vehicle Auctions
Apr 1, 2019
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Dealer Licensure
12 CSR 10-23.424 — Leasing Company Registration
Apr 1, 2019
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle