Missouri State Register

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 10-42.050 — Disclosure of Public Records and Confidentiality of Closed Records

Sep 1, 2023

12 CSR 10-1.010 — Organizational Structure

Sep 1, 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

12 CSR 10-2.720 — Reporting Requirements for Individual MedicalAccounts.Thisruleprovidedthereportingrequirements for individual medical accounts

Aug 15, 2023

12 CSR 10-2.210 — Airlines. This rule set forth the uniform provisions concerning multistate allocation and apportionment of income from airlines which were enacted by the Multistate Tax Commission

Aug 15, 2023

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