Proposed-Ruless

12 CSR 40-100.010 — Fast Play Game

May 1, 2026

12 CSR 10-26.231 — Maximum Dealer Administrative Fees. The department is amending the purpose statement and section

Mar 16, 2026

12 CSR 10-26.230 — Dealer Administrative Fees and System Modernization. The department is amending section (1)

Mar 16, 2026

12 CSR 30-4.010 — Agricultural Land Productive Values. The commission is posting the entire rule

Feb 2, 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 10-41.010 — 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 10-113.300 — 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

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

12 CSR 10-110.013 — Drugs and Medical Equipment. The department is amending sections (2)–(4)

Oct 1, 2025

12 CSR 10-104.040 — Direct-Pay Agreements. The department is amending the purpose statement and section (2)

Oct 1, 2025

12 CSR 10-104.020 — Sales and Use Tax Bonds. The department is amending the purpose statement and sections (1)–(3)

Oct 1, 2025

12 CSR 10-103.555 — Determining Taxable Gross Receipts. The department is amending sections (3) and (4)

Oct 1, 2025

12 CSR 10-103.390 — Veterinary Transactions. The department is amending the purpose and section (2)

Oct 1, 2025

12 CSR 10-103.050 — Drinks and Beverages. The department is amending the purpose statement and adding a court decision

Oct 1, 2025

12 CSR 10-103.017 — Ticket Sales. The department is amending sections (1) and (2)

Oct 1, 2025

12 CSR 10-41.025 — Disclosure of Confidential Taxpaper Information to Officers, Members, Partners, and Employees of a Business. The department is amending sections (1) and (3)

Oct 1, 2025

12 CSR 10-41.020 — Disclosure of Information, Returns, Reports, or Facts Shown By Them to State and Federal Prosecuting Officials. The department is amending the title and sections (1) and (4)

Oct 1, 2025

12 CSR 10-26.120 — Procedures for Filing Complaints with the Director of Revenue. This rule established the procedures for filing complaints with the director of revenue against persons licensed or required to be licensed pursuant to Chapter 301, RSMo

Oct 1, 2025

12 CSR 10-24.444 — Ten-Year Disqualification. The director is amending the purpose and sections (2)–(7)

Oct 1, 2025

12 CSR 10-24.412 — Commercial Driver License Waiver For Farm-Related Service Industries. The director is amending the purpose statement and sections (1)–(6) and (8)–(10)

Oct 1, 2025

12 CSR 10-24.380 — Hazardous Materials Written Test Requirements for Commercial Driver[s] License Transfer or Renewal. The director is amending the purpose statement and sections (1)–(3)

Oct 1, 2025

12 CSR 10-24.300 — Commercial Driver[s] License Written Examinations.Thedirectorisamendingthepurpose, sections

Oct 1, 2025

12 CSR 10-24.090 — Missouri Driver License or Permit Vision Test Guidelines. The director is amending the purpose,

Oct 1, 2025

12 CSR 10-23.500 — Optional Second Plate for Commercial Motor Vehicles. The department is amending the purpose, deleting section (1), and renumbering as necessary

Oct 1, 2025

12 CSR 10-23.475 — Fees and Required Documentation for Designating Manufactured Homes as Real or Personal Property. The department is deleting section (5) and the Proposed Rules October 1, 2025 Vol. 50, No. 19 Page 1332

Oct 1, 2025

12 CSR 10-23.470 — Notice of Sale. The department is amending the purpose statement and section (1) and deleting section (2) and the publisher’s note

Oct 1, 2025

12 CSR 10-23.430 — Registration of a Motor Vehicle or Trailer When the Out-Of-State Lienholder Refuses to Release the Title. The department is amending sections (1) and (2) and adding a new section (3)

Oct 1, 2025

12 CSR 10-23.400 — Transfer of License Plates. This rule clarified when a motor vehicle or trailer owner could transfer license plates to a newly acquired motor vehicle or trailer and operate the vehicle for thirty days

Oct 1, 2025

12 CSR 10-23.295 — Witnessing Proof of Federal Heavy Vehicle UseTaxPaymentorExemption.Thedepartmentisamending sections (1) and (2)

Oct 1, 2025

12 CSR 10-23.210 — Congressional Medal of Honor License Plates. This rule clarified procedures for issuance of Congressional Medal of Honor license plates. Proposed Rules October 1, 2025 Vol. 50, No. 19 Page 1330

Oct 1, 2025

12 CSR 10-23.185 — Obscene License Plates. The department is amending the purpose statement and section (3) and deleting section (4)

Oct 1, 2025

12 CSR 10-23.100 — Special License Plates. The department is amending sections (2), (5), and (9) and deleting section (11). Missouri Register October 1, 2025 Vol. 50, No. 19 Page 1329

Oct 1, 2025

12 CSR 10-23.090 — Back the Blue Special Plate Donation Processing. The department is amending the purpose statement and section (1)

Oct 1, 2025

12 CSR 10-2.740 — Adoption Tax Credit. The department is amending sections (4)–(6), (8) and (10) and deleting sections

Oct 1, 2025