Missouri State Register
463 rulemaking notices from Missouri Department of Revenue.
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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Constitutional Issues
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / General Tax Provisions
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-41.010 — Annual Adjusted Rate of Interest. The department is amending section (1)
Dec 1, 2022
Emergency Rules — DEPARTMENT OF REVENUE / Director of Revenue / General Tax Provisions
Emergency-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-26.231 — Maximum Dealer Administrative Fees
Jul 1, 2022
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Dealer Licensure
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-1.020 — Letter Rulings
Jul 1, 2022
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Organization of Department of Revenue
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗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
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗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
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗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
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗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
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗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
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗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
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗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
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗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
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-8.010 — Definitions
May 16, 2022
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Inheritance and Estate Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗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
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗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
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗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
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗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
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-2.230 — Construction Contractors
Mar 1, 2022
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗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
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗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
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-26.231 — Maximum Dealer Administrative Fees
Mar 1, 2022
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Dealer Licensure
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-1.020 — Letter Rulings. The department is amending sec- tions (2), (5), and (12)
Mar 1, 2022
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Organization of Department of Revenue
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗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
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Inheritance and Estate Tax
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Inheritance and Estate Tax
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Inheritance and Estate Tax
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Inheritance and Estate Tax
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Inheritance and Estate Tax
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Inheritance and Estate Tax
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Inheritance and Estate Tax
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Inheritance and Estate Tax
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Machinery
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Taxable Services
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Registration
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / General Tax Provisions
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-41.010 — Annual Adjusted Rate of Interest. The depart- ment proposes to amend the purpose, emergency statement, section
Nov 15, 2021
In Additions — DEPARTMENT OF REVENUE / Director of Revenue / General Tax Provisions
In-AdditionsDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle Financial Responsibility
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-26.230 — Dealer Administrative Fees and System Modernization
Oct 1, 2021
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Dealer Licensure
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-26.230 — Dealer Administrative Fees and System Modernization
Oct 1, 2021
Emergency Rules — DEPARTMENT OF REVENUE / Director of Revenue / Dealer Licensure
Emergency-RulesDepartment of RevenueOpen in State Register ↗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
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗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
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / MO HealthNet Division / Pharmacy Program
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / MO HealthNet Division / Hospital Program
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Driver License Bureau Rules
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗