Proposed-Ruless

20 CSR 4240-40.020 — (5)(E) for correspondence; 13. Distribution center means the initial point where gasenterspipingusedprimarilytodelivergastocustomers who purchase it for consumption, as opposed to customers who purchase it for resale, for example—

Sep 1, 2023

20 CSR 4240-40.030 — Safety Standards—Transportation of Gas by Pipeline. The commission is amending sections (1), (4),

Sep 1, 2023

19 CSR 10-3.040 — Rural Primary Care Physician Grant Program

Sep 1, 2023

13 CSR 70-3.180 — Medical Pre-Certification Process. The division is amending the purpose and sections (1), (2), (4), and

Sep 1, 2023

12 CSR 10-110.201 — Materials and Other Goods Used or ConsumedinManufacturing,asDefinedinSection144.054, RSMo. Section 144.054.2, RSMo, exempted from state tax and local use tax, but not local sales tax, certain materials, goods, machinery and parts. This rule

Sep 1, 2023

12 CSR 10-107.100 — Use of and Reliance on Exemption Certificates. The director is amending subsections (2)(B), (2)(C),

Sep 1, 2023

12 CSR 10-103.555 — Determining Taxable Gross Receipts. The director is addding subsection (3)(O), (4)(I), and (4)(J)

Sep 1, 2023

12 CSR 10-39.010 — Statements of Account. This rule related to the furnishing of statements of amount due to state hospitals and institutions is rewritten and assigned a rule number in order to comply with the uniform procedures adopted by the secretary of st

Sep 1, 2023

12 CSR 10-10.180 — Interest Earned by Banking Institutions From the Resolution Funding Corporation and the Financial Corporation. This rule clarified the taxability of interest earned by banking institutions from Resolution Funding Corporation and the Financi

Sep 1, 2023

12 CSR 10-10.175 — Personal Property Tax Credits—Definition, Calculation and Refund Agreement. This rule clarified the creditability of personal property taxes paid by banking institutions on personal property not held for lease or rental to others

Sep 1, 2023

12 CSR 10-10.160 — Neighborhood Assistance Credit (NAC). This rule established the priority and method in which credits approved under Chapter 32, RSMo, were used

Sep 1, 2023

12 CSR 10-10.140 — Interest, Additions to Tax and Penalty. This rule established an effective period for computing interest, additions to tax and penalty as provided in section 148.062, RSMo. Missouri Register September 1, 2023

Sep 1, 2023

12 CSR 10-10.030 — Statute of Limitations for Bank Tax. This rule established a statute of limitations for the assessment of bank tax as set out in Chapter 148, RSMo

Sep 1, 2023

12 CSR 10-10.020 — Allocation of Bank Tax. The director is removing the Editor’s Note and amending subsection (1)(C) and the authority

Sep 1, 2023

12 CSR 10-7.320 — Adjustments to the Distribution of Funds Allocated Pursuant to Article IV, Section 30(a) of the Missouri Constitution as Referenced in Section 142.345, RSMo. The director is amending the authority

Sep 1, 2023

12 CSR 10-7.300 — Motor Fuel and Special Fuel Transporters. This rule clarified the type of transporter license needed by companies to legally haul motor fuel, special fuel, or both on public highways, pursuant to sections 142.270 and 142.575, RSMo (House Bi

Sep 1, 2023

12 CSR 10-7.190 — Fuel Inspection Fee. This rule established reporting requirements for the accounts which are required to report and pay the inspection fee which the department began collecting January 1, 1988, pursuant to section 414.082, RSMo (1986)

Sep 1, 2023

12 CSR 10-4.622 — Marketing Organizations Soliciting Sales Through Exempt Entity Fund-Raising Activities. This rule interpreted the use tax law applicable to marketing organizations soliciting sales through exempt entity fund- raising activities

Sep 1, 2023

12 CSR 10-4.100 — Tax Paid to Another State. This rule indicated the liability of a person who makes a taxable purchase and takes delivery in another state and interprets and applies section 144.615(1), RSMo

Sep 1, 2023

12 CSR 10-4.015 — Sale Consummation. This rule aided in determining when a sale took place and interpreted and applied section 144.605(5), RSMo

Sep 1, 2023

4 CSR 85-5.110 — Administrative Closure. The department is amending the division title and the rule text

Sep 1, 2023

4 CSR 85-5.100 — Not-for-Profits. The department is amending the division title, deleting section (3), and renumbering as necessary

Sep 1, 2023

4 CSR 85-5.090 — Developer Fees; General Contractor [Requirements] Overhead and Profit. The department is amending the division title, rule title, and sections (1)–(4), inserting two (2) new sections, and renumbering as necessary

Sep 1, 2023

4 CSR 85-5.080 — Phased Projects. The department is amending the division title and sections (1)–(4) and (6). Proposed Rules September 1, 2023 Vol. 48, No. 17 Page 1604

Sep 1, 2023

4 CSR 85-5.070 — Compliance with Other Provisions of Law. The department is amending the division title and section (1) and removing section (2)

Sep 1, 2023

4 CSR 85-5.060 — Preliminary and Excess Tax Credits Application Evaluation—Input from Local Elected Officials. The department is amending the division title, rule title, and section (1)

Sep 1, 2023

4 CSR 85-5.050 — Preliminary and Excess Tax Credits Application Evaluation—Level of Economic Distress. The department is amending the division title, rule title, and section (1)

Sep 1, 2023

4 CSR 85-5.040 — Preliminary and Excess Tax Credits Application Evaluation—Overall Size and Quality of the Project. The department is amending the division title, rule title, and section (1)

Sep 1, 2023

4 CSR 85-5.030 — Preliminary and Excess Tax Credits Application Evaluation—Projected Net Fiscal Benefit. The department is amending the division title, rule title, and the rule text

Sep 1, 2023

4 CSR 85-5.020 — Applications. The department is amending the division title and sections (1)–(13)

Sep 1, 2023

4 CSR 85-5.010 — Overview and Definitions. The department is amending the division title and sections (1)–(2)

Sep 1, 2023

13 CSR 70-15.160 — Outpatient Hospital Services Reimbursement Methodology. The division is removing sections (1)-(4), renumbering as necessary, and amending new section (1)

Aug 15, 2023

12 CSR 10-112.300 — Sales to the United States Government and Government Contractors. The director is amending the

Aug 15, 2023

12 CSR 10-108.600 — Transportation Fares. The director is amending sections (1)–(3)

Aug 15, 2023

12 CSR 10-24.330 — Delegation of Authority to Third-Party Missouri Register August 15, 2023 Vol. 48, No. 16 Page 1545 Testers to Conduct Skills Tests of Applicants for Commercial Drivers Licenses. The department is adding a new section (8)

Aug 15, 2023

12 CSR 10-23.310 — Issuance of Special Fuel Decals. The director is updating the authority

Aug 15, 2023

12 CSR 10-23.295 — Witnessing Proof of Federal Heavy Vehicle Use Tax Payment or Exemption. The director is amending section (3)

Aug 15, 2023

12 CSR 10-23.260 — Inspection of Non-USA Standard Vehicles Prior to Titling. The director is amending sections (1) and (2) and adding new section (3)

Aug 15, 2023

12 CSR 10-16.120 — Missouri Cigarette Wholesaler’s License. The director is removing section (1), amending new sections

Aug 15, 2023

12 CSR 10-6.100 — Motor Fuel Tax Exemption for Operators of Public Mass Transportation Service. The department is amending section (2) and adding new section (4)

Aug 15, 2023

12 CSR 10-6.020 — Bonding Requirements. the department is amending section (1), removing section (2), renumbering as necessary and amending the following sections, and adding new section (5)

Aug 15, 2023

12 CSR 10-2.720 — Reporting Requirements for Individual MedicalAccounts.Thisruleprovidedthereportingrequirements for individual medical accounts

Aug 15, 2023

12 CSR 10-2.210 — Airlines. This rule set forth the uniform provisions concerning multistate allocation and apportionment of income from airlines which were enacted by the Multistate Tax Commission

Aug 15, 2023

12 CSR 10-2.205 — Railroads. This rule set forth the uniform provisions concerning multistate allocation and apportionment of income from railroads which were enacted by the Multistate Tax Commission

Aug 15, 2023

12 CSR 10-2.200 — Trucking Companies. This rule set forth the uniform provisions concerning multistate allocation and apportionment of income from trucking companies which were enacted by the Multistate Tax Commission

Aug 15, 2023

12 CSR 10-2.080 — Domestic International Sales Corporations. The department is amending section (1)

Aug 15, 2023

12 CSR 10-2.052 — Optional Single Sales Factor. This rule set out the availability of the new apportionment method provided in section 143.451.2(3), RSMo, as amended in HB 128, enacted by the 97th General Assembly (2013)

Aug 15, 2023

12 CSR 10-2.017 — Transient Employer Financial Assurance Instrument for Employer’s Withholding Tax. The director is amending sections (1)–(7), adding new section (8), and renumbering as necessary. Proposed Rules August 15, 2023

Aug 15, 2023

12 CSR 10-2.010 — Capital Loss Allocation Between Spouses, AllocationofTaxableSocialSecurityBenefitsBetweenSpouses, and Computation of an Individual’s Missouri Adjusted Gross Income on a Combined Income Tax Return. The department is amending the purpose and

Aug 15, 2023

11 CSR 90-2.010 — Definitions. The board is amending subsection

Aug 15, 2023