Missouri State Register

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

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 10-41.010 — Annual Adjusted Rate of Interest. The department is amending section (1)

Dec 1, 2022

12 CSR 10-26.231 — Maximum Dealer Administrative Fees

Jul 1, 2022

12 CSR 10-1.020 — Letter Rulings

Jul 1, 2022

12 CSR 30-4.010 — Agricultural Land Productive Values

May 16, 2022

12 CSR 10-8.190 — Missouri Estate Tax Base

May 16, 2022

12 CSR 10-8.180 — Claims for Refund of Missouri Estate Taxes When Paid in Installments

May 16, 2022

12 CSR 10-8.170 — Extension of Time to Pay Missouri Estate Tax

May 16, 2022

12 CSR 10-8.160 — Estate Tax Interest Rate

May 16, 2022

12 CSR 10-8.120 — Notice of Intention to Transfer Assets

May 16, 2022

12 CSR 10-8.030 — Federal Death Tax Credit

May 16, 2022

12 CSR 10-8.020 — Property Subject to Tax

May 16, 2022

12 CSR 10-8.010 — Definitions

May 16, 2022

12 CSR 10-111.060 — Material Recovery Processing Plant Exemption, as Defined in Section 144.030, RSMo

Mar 1, 2022

12 CSR 10-108.300 — Sales of Electricity, Water, and Gas as Defined in Section 144, RSMo

Mar 1, 2022

12 CSR 10-104.030 — Filing Requirements as Defined in Section 144, RSMo

Mar 1, 2022