Missouri State Register

12 CSR 10-2.205 — Railroads. This rule set forth the uniform provisions concerning multistate allocation and apportionment of income from railroads which were enacted by the Multistate Tax Commission

Aug 15, 2023

12 CSR 10-2.200 — Trucking Companies. This rule set forth the uniform provisions concerning multistate allocation and apportionment of income from trucking companies which were enacted by the Multistate Tax Commission

Aug 15, 2023

12 CSR 10-2.080 — Domestic International Sales Corporations. The department is amending section (1)

Aug 15, 2023

12 CSR 10-2.052 — Optional Single Sales Factor. This rule set out the availability of the new apportionment method provided in section 143.451.2(3), RSMo, as amended in HB 128, enacted by the 97th General Assembly (2013)

Aug 15, 2023

12 CSR 10-2.017 — Transient Employer Financial Assurance Instrument for Employer’s Withholding Tax. The director is amending sections (1)–(7), adding new section (8), and renumbering as necessary. Proposed Rules August 15, 2023

Aug 15, 2023

12 CSR 10-2.010 — Capital Loss Allocation Between Spouses, AllocationofTaxableSocialSecurityBenefitsBetweenSpouses, and Computation of an Individual’s Missouri Adjusted Gross Income on a Combined Income Tax Return. The department is amending the purpose and

Aug 15, 2023

12 CSR 10-43.030 — Collateral Requirements for Nonstate Funds

Jul 3, 2023

12 CSR 10-43.020 — Investment Instruments for Nonstate Funds

Jul 3, 2023

12 CSR 10-26.231 — Maximum Dealer Administrative Fees

Jul 3, 2023

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

Jul 3, 2023

12 CSR 10-24.030 — Hearings

Jul 3, 2023

12 CSR 10-2.725 — Foster Parent Tax Deduction

Jul 3, 2023

12 CSR 10-23.185 — Obscene License Plates. The department is removing a form and updating the authority

Jul 3, 2023

12 CSR 10-10.125 — Income Period. This rule established the income period and taxable year upon which the bank franchise tax is based as set out in section 148.020, RSMo

Jul 3, 2023

12 CSR 10-10.100 — Multiple Assessments of Banking Institutions for a Single Year. This rule clarified that the director of revenue may issue multiple assessments against a taxpayer for a given period on separate issues

Jul 3, 2023

12 CSR 10-9.290 — Compliance with the Americans with Disabilities Act. This rule set out the policy of the Office of the Secretary of State regarding compliance with the Americans with Disabilities Act on the part of the franchise tax unit

Jul 3, 2023

12 CSR 10-9.280 — Limitations on Collection of Tax, Refunds. This rule set out the policy of the Office of the Secretary of State regarding limitations on collection of tax and refunds

Jul 3, 2023

12 CSR 10-9.200 — Report, Contents, Date Due. This rule set out the policy of the Office of the Secretary of State regarding the franchise tax report

Jul 3, 2023

12 CSR 10-9.180 — Payment. This rule set out the policy of the Office of the Secretary of State regarding payment of franchise tax

Jul 3, 2023

12 CSR 10-9.170 — Tax Year. This rule set out the policy of the Office of the Secretary of State regarding the tax year for franchise tax purposes

Jul 3, 2023

12 CSR 10-9.160 — Exceptions. This rule set out the policy of the Office of the Secretary of State regarding corporations excepted from the franchise tax under Chapter 147, RSMo

Jul 3, 2023

12 CSR 10-9.150 — Definitions. This rule set out definitions for use with the rules in this chapter

Jul 3, 2023

12 CSR 10-9.140 — General. This rule set out general information regarding the rules in this chapter

Jul 3, 2023

12 CSR 10-114.100 — Determining When a Vendor Has Substantial Nexus for Use Tax

Jun 15, 2023

12 CSR 10-112.020 — Solar Photovoltaic Energy Systems Sales Tax Exemption

Jun 15, 2023

12 CSR 10-23.160 — Good Moral Character of Motor Vehicle Dealers, Manufacturers, Boat Dealers, Salvage Dealers, and Title Service Agents. The director is amending section (2) and updating the authority

Jun 15, 2023

12 CSR 10-6.030 — Motor Fuel Bond Trust Fund. The director is amending sections (3) and (4)

Jun 15, 2023

12 CSR 10-2.140 — Partnership Filing Requirements. The direc- tor is amending sections (2) and (3), and adding new sections

Jun 15, 2023

12 CSR 10-2.105 — Report of Changes in Federal Income Tax Return. The director is updating the Publisher’s Note, amend- ing the rule purpose and sections (1)–(4) and (6), and adding new section (8)

Jun 15, 2023

12 CSR 30-1.010 — (8) General Organization This change will appear in the June 30, 2023, update to the Code of State Regulations

Jun 1, 2023

12 CSR 10-1.020 — (2) Letter Rulings This change will appear in the June 30, 2023, update to the Code of State Regulations

Jun 1, 2023

12 CSR 10-113.400 — Marketplace Facilitator

Jun 1, 2023

12 CSR 10-113.200 — Determining Whether a Transaction is Subject to Sales Tax or Use Tax

Jun 1, 2023

12 CSR 10-2.436 — SALT Parity Act Implementation

May 15, 2023

12 CSR 10-16.170 — Adjustments to the Distribution of St. Louis County Cigarette Tax Funds Pursuant to the Federal Decennial Census. The director is amending the authority of the rule

May 15, 2023

12 CSR 10-2.019 — Determination of Withholding for Work Performed at Temporary Work Location. This rule modified the manner in which the amounts required to be withheld by certain employers for employees performing services for wages from a temporary work lo

May 15, 2023

12 CSR 10-42.050 — Disclosure of Public Records and Confi- dentiality of Closed Records. The director is amending sec- tions (1)–(17) and adding new section (18)

May 1, 2023

12 CSR 10-1.010 — Organizational Structure. The department is amending sections (1), (2) and (4), deleting section (2), and renumbering as necessary

May 1, 2023

12 CSR 10-41.010 — Annual Adjusted Rate of Interest

Apr 3, 2023

12 CSR 10-43.030 — Collateral Requirements for Nonstate Funds. The department is amending subsection (3)(B)

Mar 1, 2023

12 CSR 10-43.020 — Investment Instruments for Nonstate Funds. The department is amending sections (3) and (4)

Mar 1, 2023

12 CSR 10-26.231 — Maximum Dealer Administrative Fees. The department is amending section (1)

Mar 1, 2023

12 CSR 10-26.230 — Dealer Administrative Fees and System Modernization. The director is deleting section (3), renumbering necessary, and amending sections (1) and (3)–(5)

Mar 1, 2023

12 CSR 10-24.030 — Hearings. This proposal amends sections (1),

Mar 1, 2023

12 CSR 10-2.725 — Foster Parent Tax Deduction

Mar 1, 2023

12 CSR 10-26.231 — Maximum Dealer Administrative Fees. The department is amending section (1). EMERGENCY STATEMENT: The director of revenue is mandated to calculate and furnish to the public the maximum administrative fee permitted under section 301.558, RSMo

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 10-2.436 — SALT Parity Act Implementation

Feb 1, 2023