Missouri State Register

12 CSR 10-41.020 — Disclosure of Information, Returns, Reports, or Facts Shown By Them to State and Federal Prosecuting Officials

Jan 15, 2026

12 CSR 10-26.120 — Procedures for Filing Complaints with the Director of Revenue

Jan 15, 2026

12 CSR 10-24.444 — Ten-Year Disqualification

Jan 15, 2026

12 CSR 10-24.412 — Commercial Driver License Waiver For Farm- Related Service Industries

Jan 15, 2026

12 CSR 10-24.380 — Hazardous Materials Written Test Requirements for Commercial Driver License Transfer or Renewal

Jan 15, 2026

12 CSR 10-24.300 — Commercial Driver License Written Examinations

Jan 15, 2026

12 CSR 10-24.090 — Missouri Driver License or Permit Vision Test Guidelines

Jan 15, 2026

12 CSR 10-23.500 — Optional Second Plate for Commercial Motor Vehicles

Jan 15, 2026

12 CSR 10-23.475 — Fees and Required Documentation for Designating Manufactured Homes as Real or Personal Property

Jan 15, 2026

12 CSR 10-23.470 — Notice of Sale

Jan 15, 2026

12 CSR 10-23.430 — Registration of a Motor Vehicle or Trailer When the Out-of-State Lienholder Refuses to Release the Title

Jan 15, 2026

12 CSR 10-23.400 — Transfer of License Plates

Jan 15, 2026

12 CSR 10-23.295 — Witnessing Proof of Federal Heavy Vehicle Use Tax Payment or Exemption

Jan 15, 2026

12 CSR 10-23.210 — Congressional Medal of Honor License Plates

Jan 15, 2026

12 CSR 10-23.185 — Obscene License Plates

Jan 15, 2026

12 CSR 10-23.100 — Special License Plates

Jan 15, 2026

12 CSR 10-23.090 — Back the Blue Special Plate Donation Processing

Jan 15, 2026

12 CSR 10-2.740 — Adoption Tax Credit

Jan 15, 2026

12 CSR 10-2.140 — Partnership Filing Requirements

Jan 15, 2026

12 CSR 10-23.350 — Honorary Consular License Plates. This rule established the procedures for the issuance of license plates to honorary consuls

Jan 2, 2026

12 CSR 10-2.010 — [Capital Loss Allocation Between Spouses, Allocation of Taxable Social Security Benefits Between Spouses, and Computation of an Individual’s Missouri Adjusted Gross Income on a Combined Income Tax Return] Income Tax of Current or Former Spo

Dec 15, 2025

12 CSR 10-110.910 — Livestock

Dec 1, 2025

12 CSR 10-101.600 — Successor Liability

Dec 1, 2025

12 CSR 10-24.395 — Delegation of Authority to the Missouri State Highway Patrol to Conduct Skills Testing of Applicants for Commercial Driver Licenses

Dec 1, 2025

12 CSR 10-24.360 — Third-Party Trainers

Dec 1, 2025

12 CSR 10-16.090 — Purchase on Deferred Payment Basis

Dec 1, 2025

12 CSR 10-41.010 — Annual Adjusted Rate of Interest. The department is amending section (1) and adding section (4)

Dec 1, 2025

12 CSR 10-2.260 — would not apply to each member, then the affiliated group, as a whole, shall determine that portion of its Missouri consolidated taxable income (all sources) as is derived from sources within Missouri by application of— 1. The apportionment

Dec 1, 2025

12 CSR 10-2.045 — Missouri Consolidated Income Tax Returns. The department is amending each section of the rule

Dec 1, 2025

12 CSR 10-2.015 — Withholding of Tax. The department is amending sections (1), (6), (11), (18), and (21)

Dec 1, 2025

12 CSR 10-41.010 — Annual Adjusted Rate of Interest. The de- partment is amending section (1) and adding section (4)

Dec 1, 2025

12 CSR 10-113.300 — Temporary Storage. The department is adding a court decision to the rule

Nov 17, 2025

12 CSR 10-111.061 — Exempt Items Used or Consumed in MaterialRecoveryProcessingasDefinedinSection144.054, RSMo. This rule explained the elements that had to be met in order to qualify for the machinery, equipment, materials, coal, energy sources and chemical s

Nov 17, 2025

12 CSR 10-111.060 — Material Recovery Processing Plant Exemption, as Defined in Section 144.030, RSMo. The department is amending the purpose statement

Nov 17, 2025

12 CSR 10-110.990 — Tax—Sales on Food. The department is amending sections (2) and (3)

Nov 17, 2025

12 CSR 10-110.900 — Farm Machinery and Equipment Related Exemptions. The department is amending the purpose statement and sections (1)–(4)

Nov 17, 2025

12 CSR 10-110.621 — Application of Sales Tax Exemption as Defined in Section 144.054, RSMo. This rule explained when the sales tax exemption applied to energy production

Nov 17, 2025

12 CSR 10-110.601 — Electrical, Other Energy, and Water as Defined in Section 144.054, RSMo. The director is amending the purpose statement and sections (1) and (3)–(6)

Nov 17, 2025

12 CSR 10-110.201 — Materials and Other Goods Used or ConsumedinManufacturing,asDefinedinSection144.054, RSMo. This rule explained the requirements needed to qualify for the sales tax exemption on certain materials, goods, machinery, and parts

Nov 17, 2025

12 CSR 10-103.381 — Items Used or Consumed by Photographers, Photofinishers and Photoengravers, as Defined in Section 144.054, RSMo. This rule explained the exemption from state and local use tax machinery, equipment, materials and chemicals used or consumed i

Nov 17, 2025

12 CSR 10-102.016 — Refunds and Credits. The department is amending sections (2) and (3) and the purpose statement

Nov 17, 2025

20 CSR 4240-40.020 — Incident, Annual, and Safety-Related Condition Reporting Requirements

Oct 1, 2025

12 CSR 10-2.150 — Tax Exempt Status of United States Government-Related Obligations

Oct 1, 2025

12 CSR 10-112.300 — Sales to the United States Government and Government Contractors. The department is amending the purpose statement and sections (2)–(4)

Oct 1, 2025

12 CSR 10-110.955 — Sales and Purchases— Exempt Organizations. The department is amending the purpose statement and sections (1) and (4)

Oct 1, 2025

12 CSR 10-110.846 — Taxability of Sales Made at Fund- Raising Events Conducted by Clubs and Organizations Not Otherwise Exempt From Sales Taxation. This rule clarified the taxability of admission charges to certain fund-raising events conducted by clubs and or

Oct 1, 2025

12 CSR 10-110.300 — Common Carriers and 54,000 Pound Carriers. The department is amending the title, the purpose statement, and sections (1)–(4)

Oct 1, 2025