Proposed-Ruless

12 CSR 10-2.725 — Foster Parent Tax Deduction

Mar 1, 2023

12 CSR 10-113.400 — Marketplace Facilitator

Feb 15, 2023

12 CSR 10-113.200 — Determining Whether a Transaction [I]is Subject to Sales Tax or Use Tax. The director is amending sections (2) and (4)

Feb 15, 2023

12 CSR 10-2.436 — SALT Parity Act Implementation

Feb 1, 2023

12 CSR 10-114.100 — Determining When a Vendor Has [Suffi- cient] Substantial Nexus for Use Tax. The director is amending the title, purpose, and sections (1)–(4)

Jan 17, 2023

12 CSR 10-41.010 — Annual Adjusted Rate of Interest. The Di- rector of Revenue proposes to amend section (1) to reflect the interest to be charged on unpaid, delinquent taxes

Dec 1, 2022

12 CSR 10-26.231 — Maximum Dealer Administrative Fees

Mar 1, 2022

12 CSR 10-1.020 — Letter Rulings. The department is amending sec- tions (2), (5), and (12)

Mar 1, 2022

12 CSR 10-8.190 — Missouri Estate Tax Base. This rule was estab- lished to inform the public that the Missouri estate tax is equal to the amount of the state death tax credit allowed or allowable by IRC (Internal Revenue Code) Section 2011 attributable to pr

Jan 18, 2022

12 CSR 10-8.180 — Claims for Refund of Missouri Estate Tax When Paid in Installments. This rule was to inform the public of the pro- cedures to be followed by an estate that elected to pay the federal estate tax in installments pursuant to I.R.C. section 616

Jan 18, 2022

12 CSR 10-8.170 — Extension of Time to Pay Missouri Estate Tax. This rule established the manner in which an extension of time to pay Missouri estate taxes was allowed pursuant to section 145.551.3., RSMo 1986, and for the acceleration of the unpaid tax for

Jan 18, 2022

12 CSR 10-8.160 — Estate Tax Interest Rate. This rule established the manner of computing interest due on estate tax deficiencies

Jan 18, 2022

12 CSR 10-8.120 — Notice of Intention to Transfer Assets. This rule was to serve as a guideline relating to the transfer of certain estate property and the preparation of forms required under section 145.210, RSMo Supp. 1975

Jan 18, 2022

12 CSR 10-8.030 — Federal Death Tax Credit. This rule was intended as an interpretive guideline as to those matters considered by the Department of Revenue in determining the liability of the estate to pay Missouri estate tax regardless of whether or not the

Jan 18, 2022

12 CSR 10-8.020 — Property Subject to Tax. This rule provided an interpretive guideline under section 145.020, RSMo (1969), in deter- mining property subject to tax

Jan 18, 2022

12 CSR 10-8.010 — Definitions. This rule was intended as a general guideline in defining terms used in 12 CSR 10-8.010 through 12 CSR 10-8.150

Jan 18, 2022

12 CSR 10-111.060 — Material Recovery Processing Plant Exemp- tion, as Defined in Section 144.030, RSMo. The department is amending the title of the rule and sections (1), (2), (3), and (4)

Nov 15, 2021

12 CSR 10-108.300 — Sales of Electricity, Water, and Gas as Defined in Section 144, RSMo. The Department of Revenue is amending the title of the rule, the original purpose statement, and sections (2), (3), and (4)

Nov 15, 2021

12 CSR 10-104.030 — Filing Requirements as Defined in Section 144, RSMo. The department is amending the title of the rule and sections (3) and (4)

Nov 15, 2021

12 CSR 10-41.010 — Annual Adjusted Rate of Interest. The Director of Revenue proposes to amend section (1) to reflect the interest to be charged on unpaid, delinquent taxes

Nov 15, 2021

12 CSR 10-2.230 — Construction Contractors. This rule set forth the uniform provisions concerning multistate allocation and apportion- ment of income from construction contractors which were adopted by the Multistate Tax Commission

Nov 15, 2021

12 CSR 10-2.085 — Credit for New or Expanded Business Facility. This rule clarified and carried out the provisions of the credit for a new or expanded business facility as provided in sections 135.100– 135.160, RSMo

Nov 15, 2021

12 CSR 10-2.067 — Failure to Pay Estimated Tax for Tax Years Ending After December 31, [1983] 1989. The director is amend- ing the title, the purpose statement, and sections (1)-(15)

Nov 15, 2021

12 CSR 10-25.120 — Application for Certificate of Self-Insurance from Religious Denominations. This proposal amends the purpose and sections (1) and (4)-(7)

Nov 1, 2021

12 CSR 10-26.230 — Dealer Administrative Fees and System Modernization

Oct 1, 2021

13 CSR 70-20.070 — Drug Reimbursement Methodology. The Department of Social Services is removing current sections (3), (5), and (6), amending new section (3), adding a new section (4), and renumbering as necessary

Jun 1, 2021

13 CSR 70-15.160 — [Prospective] Outpatient Hospital Services Reimbursement Methodology. The MO HealthNet Division is amending the rule title, adding a new section (5), and removing the last four pages, which is the Outpatient Surgical Procedures on a Fee Sch

Jun 1, 2021

12 CSR 10-24.448 — Documents Required for Issuance of a Driver License, Nondriver License, or Instruction Permit. The Department of Revenue is amending section (1), adding a new sec- tion (3), and renumbering as necessary

Jun 1, 2021

13 CSR 70-20.045 — Thirty-One-Day Supply Maximum Restriction on Pharmacy Services Reimbursed by the MO HealthNet Division. The Department of Social Services is amending the pur- pose statement, sections (1), (2), (3), and (4), and adding a new sec- tion (5)

Feb 16, 2021

13 CSR 40-7.010 — Scope and Definitions. The division is amending subsection (1)(K)

Feb 16, 2021

13 CSR 40-2.015 — Authorized Representatives. The division is amending subsection (2)(D) and adding section (19)

Feb 16, 2021

12 CSR 10-2.019 — Determination of Withholding for Work Performed at Temporary Work Location

Feb 16, 2021

12 CSR 10-104.050 — Sales and Use Tax Return - Electronic Filing Requirement and Waiver

Feb 1, 2021

12 CSR 10-102.100 — Bad Debts Credit or Refund. The department is amending section (1)

Dec 1, 2020

12 CSR 10-41.010 — Annual Adjusted Rate of Interest. The Director of Revenue proposes to amend section (1) to reflect the interest to be charged on unpaid, delinquent taxes

Dec 1, 2020

12 CSR 10-25.150 — Financial Responsibility Sampling. The depart- ment is amending sections (1)-(3), (5)-(6), and removing section (7)

Dec 1, 2020

12 CSR 10-102.016 — Refunds and Credits. The department is amending the purpose and sections (1)-(3)

Oct 15, 2020

12 CSR 10-2.260 — Apportionment Method for Broadcasters (Beginning on or After January 1, 2020)

Oct 15, 2020

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)

Oct 15, 2020

12 CSR 10-2.076 — Allocation and Apportionment (Beginning on or After January 1, 2020) Page 1604 Proposed Rules October 15, 2020 Vol. 45, No. 20 PURPOSE: This rule interprets sections 143.431 and 143.455, RSMo

Oct 15, 2020

12 CSR 30-4.010 — Agricultural Land Productive Values. The department is opening sections (1) and (2) for comment

Feb 3, 2020

12 CSR 10-102.100 — Bad Debts Credit or Refund. The department is amending sections (3) and (4)

Feb 3, 2020

12 CSR 10-23.550 — Lease Rental Companies

Feb 3, 2020

13 CSR 70-15.090 — Procedures for Evaluation of Appropriate Inpatient Hospital Admissions and Continued Days of Stay. This rule established the basis on which hospitals furnishing inpatient care to Medicaid recipients were audited to determine that admissions

Dec 2, 2019

13 CSR 70-10.030 — Prospective Reimbursement Plan for Nonstate- Operated Facilities for ICF/IID Services. The division is amending sections (2), (3), (4), (7), (8), and (10), deleting section (6), and renumbering and amending the remaining sections

Dec 2, 2019

12 CSR 10-41.010 — Annual Adjusted Rate of Interest. The Director of Revenue proposes to amend section (1) to reflect the interest to be charged on unpaid, delinquent taxes

Dec 2, 2019

12 CSR 10-26.060 — Dealer License Plates/Certificates of Number. The director is amending sections (1) and (3), adding new sections

Oct 1, 2019