Proposed-Ruless

12 CSR 40-60.030 — Manner of Claiming Prizes from the Missouri Lottery. The department is adding section (4)

Sep 1, 2026

12 CSR 40-40.200 — Political Subdivisions Prohibited from Obtaining Licenses. The department is amending section (1)

Sep 1, 2026

12 CSR 10-10.050 — Statute of Limitations for Credit Institutions Tax. This rule provided for the statute of limitations for the assessment of Credit Institutions Tax as set out in Chapter 148, RSMo

Sep 1, 2026

12 CSR 10-10.040 — Statute of Limitations for Credit Institution Tax and Credit Union and Savings and Loan Association Tax. The department is amending the purpose statement and sections (4) and (6)

Sep 1, 2026

12 CSR 10-108.700 — Lease or Rental of Tangible Personal Property. The department is amending sections (3) and (4)

Aug 17, 2026

12 CSR 10-103.640 — Annual Filing. This rule interpreted the use tax law as it applied to the annual filing of use tax returns

Jul 15, 2026

12 CSR 10-103.630 — Return Required. This rule interpreted the law as it applied to who was required to file a use tax return

Jul 15, 2026

12 CSR 10-103.185 — Filing Returns When No Liability Exists. The department is deleting section (1) and replacing it with new sections (1)–(3)

Jul 15, 2026

12 CSR 10-103.180 — Filing Final Return. This rule established the due date for a final return and set forth the assumed liability of a purchaser of a business

Jul 15, 2026

12 CSR 10-41.030 — Power of Attorney. The department is amending sections (2), (4), (5), and (6), adding new sections (7) and (11), and renumbering as necessary

Jul 15, 2026

12 CSR 10-24.160 — Missouri School Bus Operator’s [Permit] Endorsement Driving History Guidelines. The department is amending the title and sections (1)-(7)

Jul 15, 2026

12 CSR 10-23.305 — No-Fee Transactions. This rule established when the department could issue, on a no-fee basis, any replacement certificate of title, license plate, or tab

Jul 15, 2026

12 CSR 10-113.200 — Determining Whether a Transaction is Subject to Sales Tax or Use Tax. The department is amending sections (1)–(4), the purpose statement, and case references

Jun 15, 2026

12 CSR 10-111.101 — Items Used or Consumed by Commercial Printers, as Defined in Section 144.054, RSMo. This rule explained the taxation rules for commercial printers and what elements had to be met to qualify for the state sales tax exemption

Jun 15, 2026

12 CSR 10-103.310 — Timely Filing. This rule provided that the postmark would be considered prima facie evidence in determining the date a return was filed

Jun 15, 2026

12 CSR 10-103.170 — Aggregate Amount Defined. This rule defined the term aggregate amount for Missouri use tax

Jun 15, 2026

12 CSR 10-2.135 — Frivolous Returns. This rule provided examples of misleading or incomplete returns and when the penalty for filing that return would be imposed

Jun 15, 2026

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