Skip to content
Missouri Code of State Regulations — Title 12 (Department of Revenue)
868 sections.
Division 10 — Director of Revenue833 sections
Chapter 1 — Organization of Department
Chapter 2 — Income Tax
- 12 CSR 10-2.005 Questions and Answers Repealed
- 12 CSR 10-2.010 Income Tax of Current or Former Spouses
- 12 CSR 10-2.015 Withholding of Tax
- 12 CSR 10-2.016 Quarter-Monthly Period Reporting and Remitting Withholding Tax Repealed
- 12 CSR 10-2.017 Transient Employer Financial Assurance Instrument for Employer’s Withholding Tax
- 12 CSR 10-2.019 Determination of Withholding for Work Performed at Temporary Work Location Repealed
- 12 CSR 10-2.020 Difference in Basis on December 31, 1972 Repealed
- 12 CSR 10-2.025 Adjustment to Avoid Double Taxation Repealed
- 12 CSR 10-2.030 Non-Standard Tax Periods, Subsequent Change of Accounting Period, and Personal and Dependency Exemption Deductions
- 12 CSR 10-2.035 Conformity of Missouri With Federal Accounting Methods
- 12 CSR 10-2.040 Transitional Adjustments in Accounting Methods Repealed
- 12 CSR 10-2.045 Missouri Consolidated Income Tax Returns
- 12 CSR 10-2.050 Elective Division of Income
- 12 CSR 10-2.052 Optional Single Sales Factor Repealed
- 12 CSR 10-2.055 Failure to File Tax Returns Repealed
- 12 CSR 10-2.060 Failure to Pay Tax Repealed
- 12 CSR 10-2.065 Failure to Pay Estimated Tax Repealed
- 12 CSR 10-2.067 Failure to Pay Estimated Tax for Tax Years Ending After December 31, 1989
- 12 CSR 10-2.070 Interest on Overpayments
- 12 CSR 10-2.075 Multistate Allocation and Apportionment
- 12 CSR 10-2.076 Allocation and Apportionment (Beginning on or After January 1, 2020)
- 12 CSR 10-2.080 Domestic International Sales Corporations
- 12 CSR 10-2.085 Credit for New or Expanded Business Facility Repealed
- 12 CSR 10-2.090 Computation of Federal Income Tax Deduction for Consolidated Groups
- 12 CSR 10-2.105 Report of Changes in Federal Income Tax Return
- 12 CSR 10-2.110 Penalty for Filing Incomplete or Misleading Income Tax Returns Repealed
- 12 CSR 10-2.115 Enterprise Zone Credit and Exemption Repealed
- 12 CSR 10-2.120 Information at Source Reporting Requirements Repealed
- 12 CSR 10-2.125 Cultural Contributions PURPOSES: This rule establishes the requirements and procedures for claiming the deduction provided in section 143.141, RSMo for contributions of literary, musical, scholarly and artistic compositions.
- 12 CSR 10-2.130 Allocation of Taxable Social Security Benefits Between Spouses Repealed
- 12 CSR 10-2.135 Frivolous Returns
- 12 CSR 10-2.140 Partnership Filing Requirements
- 12 CSR 10-2.145 Regulation for Computation of Interest on Investment Tax Credit Carryback Repealed
- 12 CSR 10-2.150 Tax Exempt Status of United States Government-Related Obligations
- 12 CSR 10-2.155 Regulated Investment Companies
- 12 CSR 10-2.160 State Income Tax Deduction Add-Back
- 12 CSR 10-2.165 Net Operating Losses on Corporate Income Tax Returns
- 12 CSR 10-2.170 Wood Energy Credit Repealed
- 12 CSR 10-2.175 Agricultural Unemployed Person Repealed
- 12 CSR 10-2.180 Public Law 86-272 Immunity
- 12 CSR 10-2.190 Partnership and S Corporation Annual Return Filing Requirements, Composite Returns, and Nonresident Partner/Shareholder Income Tax Withholding
- 12 CSR 10-2.195 Special Needs Adoption Tax Credit Repealed
- 12 CSR 10-2.200 Trucking Companies Repealed
- 12 CSR 10-2.205 Railroads Repealed
- 12 CSR 10-2.210 Airlines Repealed
- 12 CSR 10-2.220 Taxation of Nonresident Members of Professional Athletic Teams
- 12 CSR 10-2.225 Withholding of Tax by Nonresident Professional Athletic Teams
- 12 CSR 10-2.226 Withholding of Tax by Nonresident Professional Entertainers
- 12 CSR 10-2.230 Construction Contractors Repealed
- 12 CSR 10-2.235 Government Pension Exemption Repealed
- 12 CSR 10-2.240 Determination of Timeliness
- 12 CSR 10-2.250 Reciprocal Agreements with Other States for Tax Refund Offsets
- 12 CSR 10-2.255 Allocation and Apportionment for Nonresident Shareholders of S Corporations and Nonresident Partners of Partnerships (Beginning on or After January 1, 2020)
- 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 and allocation method under
- 12 CSR 10-2.436 SALT Parity Act Implementation
- 12 CSR 10-2.705 Filing Corporation Tax Returns
- 12 CSR 10-2.710 Net Operating Losses on Individual Income Tax Returns
- 12 CSR 10-2.720 Reporting Requirements for Individual Medical Accounts Repealed
- 12 CSR 10-2.725 Foster Parent Tax Deduction
- 12 CSR 10-2.730 Expenses Related to Production of Tax Exempt Interest Income
- 12 CSR 10-2.740 Adoption Tax Credit
Chapter 3 — State Sales Tax
- 12 CSR 10-3.002 Rules Repealed
- 12 CSR 10-3.003 Rulings Repealed
- 12 CSR 10-3.004 Isolated or Occasional Sales Repealed
- 12 CSR 10-3.005 Isolated or Occasional Sales by Businesses Repealed
- 12 CSR 10-3.006 Isolated or Occasional Sales vs. Doing Business—Examples Repealed
- 12 CSR 10-3.007 Partial Liquidation of Trade or Business Repealed
- 12 CSR 10-3.008 Manufacturers and Wholesalers Repealed
- 12 CSR 10-3.010 Fireworks and Other Seasonal Businesses Repealed
- 12 CSR 10-3.012 Sellers Subject To Sales Tax Repealed
- 12 CSR 10-3.014 Auctions Disclosed Principal Repealed
- 12 CSR 10-3.016 Consignment Sales Repealed
- 12 CSR 10-3.017 Ticket Sales
- 12 CSR 10-3.018 Truckers Engaged in Retail Business Repealed
- 12 CSR 10-3.020 Finance Charges Repealed
- 12 CSR 10-3.022 Cash and Trade Discounts Repealed
- 12 CSR 10-3.023 Rebates Repealed
- 12 CSR 10-3.024 Returned Goods Repealed
- 12 CSR 10-3.026 Leases or Rentals Outside Missouri Repealed
- 12 CSR 10-3.027 Quarter-Monthly Period Reporting and Remitting Sales Tax
- 12 CSR 10-3.028 Construction Contractors Repealed
- 12 CSR 10-3.030 Construction Aggregate Repealed
- 12 CSR 10-3.031 Dual Operators Repealed
- 12 CSR 10-3.032 Fabrication or Processing of Tangible Personal Property Repealed
- 12 CSR 10-3.034 Modular or Sectional Homes Repealed
- 12 CSR 10-3.036 Sales Made by Employers to Employees Repealed
- 12 CSR 10-3.038 Promotional Gifts and Premiums Repealed
- 12 CSR 10-3.040 Premiums and Gifts Repealed
- 12 CSR 10-3.042 State or Federal Concessionaires Repealed
- 12 CSR 10-3.044 Labor or Services Rendered Repealed
- 12 CSR 10-3.046 Caterers and Mandatory Gratuities Repealed
- 12 CSR 10-3.048 Clubs and Other Organizations Operating Places of Amusement Repealed
- 12 CSR 10-3.050 Drinks and Beverages
- 12 CSR 10-3.052 Sale of Ice Repealed
- 12 CSR 10-3.054 Warehousemen Repealed
- 12 CSR 10-3.056 Retreading Tires Repealed
- 12 CSR 10-3.058 Automotive Refinishers and Painters Repealed
- 12 CSR 10-3.060 Memorial Stones Repealed
- 12 CSR 10-3.062 Maintenance or Service Contracts Without Parts Repealed
- 12 CSR 10-3.064 Maintenance or Service Contracts With Parts Repealed
- 12 CSR 10-3.066 Delivery, Freight and Transportation Charges—Sales Tax Repealed
- 12 CSR 10-3.068 Freight and Transportation Charges Repealed
- 12 CSR 10-3.070 Service-Oriented Industries Repealed
- 12 CSR 10-3.072 Repair Industries Repealed
- 12 CSR 10-3.074 Garages, Body and Automotive Shops and Service Stations Repealed
- 12 CSR 10-3.076 Used Car Dealers Repealed
- 12 CSR 10-3.078 Laundries and Dry Cleaners Repealed
- 12 CSR 10-3.080 Ceramic Shops Repealed
- 12 CSR 10-3.082 Furniture Repairers and Upholsterers Repealed
- 12 CSR 10-3.084 Fur and Garment Repairers Repealed
- 12 CSR 10-3.086 Bookbinders, Papercutters, Etc. Repealed
- 12 CSR 10-3.088 Photographers, Photofinishers and Photoengravers Repealed
- 12 CSR 10-3.090 Watch and Jewelry Repairers Repealed
- 12 CSR 10-3.092 Painters Repealed
- 12 CSR 10-3.094 Interior or Exterior Decorators Repealed
- 12 CSR 10-3.096 Janitorial Services Repealed
- 12 CSR 10-3.098 Drugs and Medicines Repealed
- 12 CSR 10-3.100 Barber and Beauty Shops Repealed
- 12 CSR 10-3.102 Sheet Metal, Iron and Cabinet Works Repealed
- 12 CSR 10-3.104 Vending Machines De-fined Repealed
- 12 CSR 10-3.106 Vending Machines on Premises of Owner Repealed
- 12 CSR 10-3.108 Vending Machines on Premises Other Than Owner Repealed
- 12 CSR 10-3.110 Publishers of Newspapers Repealed
- 12 CSR 10-3.112 Newspaper Defined Repealed
- 12 CSR 10-3.114 Periodicals, Magazines and Other Printed Matter Repealed
- 12 CSR 10-3.116 Service Station Owner-ship Repealed
- 12 CSR 10-3.118 Leased Departments or Space Repealed
- 12 CSR 10-3.120 Food Stamps and W.I.C. (Women, Infants and Children) Vouchers Repealed
- 12 CSR 10-3.122 Consideration Other Than Money, Except for Trade-Ins Repealed
- 12 CSR 10-3.124 Coins and Bullion Repealed
- 12 CSR 10-3.126 Federal Manufacturer’s Excise Tax Repealed
- 12 CSR 10-3.128 Salvage Companies Repealed
- 12 CSR 10-3.130 Assignments and Bankruptcies Repealed
- 12 CSR 10-3.131 Change of State Sales Tax Rate Repealed
- 12 CSR 10-3.132 Purchaser Includes Repealed
- 12 CSR 10-3.134 Purchaser’s Responsibilities Repealed
- 12 CSR 10-3.136 Consideration Other Than Money Repealed
- 12 CSR 10-3.138 Consideration Less Than Fair Market Value Repealed
- 12 CSR 10-3.140 Interdepartmental Transfers Repealed
- 12 CSR 10-3.142 Trading Stamps Repealed
- 12 CSR 10-3.144 Redemption of Coupons Repealed
- 12 CSR 10-3.146 Core Deposits Repealed
- 12 CSR 10-3.148 When a Sale Consummates Repealed
- 12 CSR 10-3.150 Guidelines on When Title Passes Repealed
- 12 CSR 10-3.152 Physicians and Dentists Repealed
- 12 CSR 10-3.154 Optometrists, Ophthalmologists and Opticians Repealed
- 12 CSR 10-3.156 Dental Laboratories Repealed
- 12 CSR 10-3.158 Sale on Installed Basis Repealed
- 12 CSR 10-3.160 Funeral Receipts Repealed
- 12 CSR 10-3.162 Pawnbrokers Repealed
- 12 CSR 10-3.164 Installment Sales and Repossessions Repealed
- 12 CSR 10-3.166 Seller of Boats Repealed
- 12 CSR 10-3.167 Sales of Food and Beverages to and by Public Carriers Repealed
- 12 CSR 10-3.168 Documentation Required Repealed
- 12 CSR 10-3.170 Computer Printouts Repealed
- 12 CSR 10-3.172 Advertising Signs Repealed
- 12 CSR 10-3.174 Stolen or Destroyed Property Repealed
- 12 CSR 10-3.176 Fees Paid in or to Places of Amusement, Entertainment or Recreation Repealed
- 12 CSR 10-3.178 Dues Are Not Admissions Repealed
- 12 CSR 10-3.179 Separate Taxable Trans-actions Involving the Same Tangible Personal Property and the Same Taxpayer Repealed
- 12 CSR 10-3.182 Excursions Repealed
- 12 CSR 10-3.184 Electricity, Water and Gas Repealed
- 12 CSR 10-3.186 Water Haulers Repealed
- 12 CSR 10-3.188 Telephone Service Repealed
- 12 CSR 10-3.192 Seller’s Responsibilities Repealed
- 12 CSR 10-3.194 Multistate Statutes Repealed
- 12 CSR 10-3.196 Nonreturnable Containers Repealed
- 12 CSR 10-3.198 Returnable Containers Repealed
- 12 CSR 10-3.200 Wrapping Materials Repealed
- 12 CSR 10-3.202 Pallets Repealed
- 12 CSR 10-3.204 Paper Towels, Sales Slips Repealed
- 12 CSR 10-3.206 Bottle Caps and Crowns Repealed
- 12 CSR 10-3.208 Crates and Cartons Repealed
- 12 CSR 10-3.212 Rooms, Meals and Drinks Repealed
- 12 CSR 10-3.214 Complimentary Rooms, Meals and Drinks Repealed
- 12 CSR 10-3.218 Students Repealed
- 12 CSR 10-3.220 Sales of Accommodations to Exempt Organizations Repealed
- 12 CSR 10-3.222 Transportation Fares Repealed
- 12 CSR 10-3.224 Effective Date of Option Repealed
- 12 CSR 10-3.226 Lease or Rental Repealed
- 12 CSR 10-3.228 Lessors-Renters Include Repealed
- 12 CSR 10-3.230 Repair Parts for Leased or Rented Equipment Repealed
- 12 CSR 10-3.232 Maintenance Charges for Leased or Rented Equipment Repealed
- 12 CSR 10-3.233 Export Sales Repealed
- 12 CSR 10-3.234 Permit Required Repealed
- 12 CSR 10-3.236 Domicile of Motor Vehicles Repealed
- 12 CSR 10-3.238 Leasing Motor Vehicles for Release Repealed
- 12 CSR 10-3.240 Meal Tickets Repealed
- 12 CSR 10-3.242 Gross Sales Reporting Method Repealed
- 12 CSR 10-3.244 Trade-Ins Repealed
- 12 CSR 10-3.245 Exempt Federal, State Agency or Missouri Political Subdivision—General Requirements Repealed
- 12 CSR 10-3.246 General Examples Repealed
- 12 CSR 10-3.247 Information Required to be Filed by a Federal, State Agency or Missouri Political Subdivision Claiming Exemption Repealed
- 12 CSR 10-3.248 Sales to the United States Government Repealed
- 12 CSR 10-3.249 Sales to Foreign Diplomats Repealed
- 12 CSR 10-3.250 Sales to Missouri Repealed
- 12 CSR 10-3.252 Hunting and Fishing Licenses Repealed
- 12 CSR 10-3.254 Sales to Missouri Political Subdivisions Repealed
- 12 CSR 10-3.256 Sales Other Than Missouri or its Political Subdivisions Repealed
- 12 CSR 10-3.258 Petty Cash Funds Repealed
- 12 CSR 10-3.260 Nonappropriated Activities of Military Services Repealed
- 12 CSR 10-3.262 Government Suppliers and Contractors Repealed
- 12 CSR 10-3.264 Repossessed Tangible Personal Property Repealed
- 12 CSR 10-3.266 Sales to National Banks and Other Financial Institutions Repealed
- 12 CSR 10-3.268 General Rule Repealed
- 12 CSR 10-3.270 Carbon Dioxide Gas Repealed
- 12 CSR 10-3.272 Motor Fuel and Other Fuels Repealed
- 12 CSR 10-3.274 Farm Machinery and Equipment Repealed
- 12 CSR 10-3.276 Sales of Baling Wire, Baling Twine and Binder Twine Repealed
- 12 CSR 10-3.278 Agricultural Feed and Feed Additives Repealed
- 12 CSR 10-3.280 Sale of Agricultural Products by the Producer Repealed
- 12 CSR 10-3.282 Sales of Seed, Pesticides and Fertilizers Repealed
- 12 CSR 10-3.284 Poultry Defined Repealed
- 12 CSR 10-3.286 Livestock Defined Repealed
- 12 CSR 10-3.288 Florists Repealed
- 12 CSR 10-3.290 Sellers of Poultry Repealed
- 12 CSR 10-3.292 Ingredients or Component Parts Repealed
- 12 CSR 10-3.294 Component Parts Repealed
- 12 CSR 10-3.296 Manufacturing Defined Repealed
- 12 CSR 10-3.298 Electrical Appliance Manufacturers Repealed
- 12 CSR 10-3.300 Common Carriers Repealed
- 12 CSR 10-3.302 Airline Defined Repealed
- 12 CSR 10-3.304 Common Carrier Exemption Certificates Repealed
- 12 CSR 10-3.306 Aircraft Repealed
- 12 CSR 10-3.308 Boat Manufacturing Equipment Repealed
- 12 CSR 10-3.310 Truckers Repealed
- 12 CSR 10-3.312 Local Delivery and Terminal Equipment Repealed
- 12 CSR 10-3.314 Patterns and Dies Repealed
- 12 CSR 10-3.316 Replacement Machinery and Equipment Repealed
- 12 CSR 10-3.318 Ceramic Greenware Molds Repealed
- 12 CSR 10-3.320 New or Expanded Plant Repealed
- 12 CSR 10-3.324 Rock Quarries Repealed
- 12 CSR 10-3.326 Direct Use Repealed
- 12 CSR 10-3.327 Exempt Machinery Repealed
- 12 CSR 10-3.328 Contractor Conditions Repealed
- 12 CSR 10-3.330 Realty Repealed
- 12 CSR 10-3.332 United States Government Suppliers Repealed
- 12 CSR 10-3.333 Cities or Counties May Impose Sales Tax on Domestic Utilities Repealed
- 12 CSR 10-3.334 Breeding Defined Repealed
- 12 CSR 10-3.336 Animals Purchased for Feeding or Breeding Purposes Repealed
- 12 CSR 10-3.340 Newsprint Repealed
- 12 CSR 10-3.342 Books, Magazines and Periodicals Repealed
- 12 CSR 10-3.344 Newspaper Sales Repealed
- 12 CSR 10-3.346 Printing Equipment Repealed
- 12 CSR 10-3.348 Printers Repealed
- 12 CSR 10-3.350 Movies, Records and Soundtracks Repealed
- 12 CSR 10-3.352 Recording Devices Repealed
- 12 CSR 10-3.354 Pipeline Pumping Equipment Repealed
- 12 CSR 10-3.356 Railroad Rolling Stock Repealed
- 12 CSR 10-3.358 Electrical Energy Repealed
- 12 CSR 10-3.360 Electrical Energy Used in Manufacturing Repealed
- 12 CSR 10-3.362 Primary and Secondary Defined Repealed
- 12 CSR 10-3.364 Cost of Production Defined Repealed
- 12 CSR 10-3.366 Authorization Required Repealed
- 12 CSR 10-3.368 Air Pollution Equipment Repealed
- 12 CSR 10-3.370 Water Pollution Repealed
- 12 CSR 10-3.372 Water or Air Pollution Installation Contractor Repealed
- 12 CSR 10-3.374 Materials Not Exempt Repealed
- 12 CSR 10-3.376 Rural Water Districts Repealed
- 12 CSR 10-3.378 Defining Charitable Repealed
- 12 CSR 10-3.380 Operating at Public Expense Repealed
- 12 CSR 10-3.382 Sales Made to and by Exempt Organizations Repealed
- 12 CSR 10-3.384 Sales by Religious, Charitable, Civic, Social, Service and Fraternal Organizations at Community Events Repealed
- 12 CSR 10-3.386 Application for Exemption Repealed
- 12 CSR 10-3.388 Construction Materials Repealed
- 12 CSR 10-3.390 Sales Made by and to Elementary and Secondary Schools Repealed
- 12 CSR 10-3.392 Defining Civic Repealed
- 12 CSR 10-3.394 Nonprofit Organization Repealed
- 12 CSR 10-3.396 Social and Fraternal Organizations Repealed
- 12 CSR 10-3.398 Auxiliary Organizations Repealed
- 12 CSR 10-3.400 Parent-Teacher Associations Repealed
- 12 CSR 10-3.402 Boy Scouts and Girl Scouts Repealed
- 12 CSR 10-3.404 Cafeterias and Dining Halls
- 12 CSR 10-3.406 Caterers or Concessionaires Repealed
- 12 CSR 10-3.408 Educational Institution’s Sales Repealed
- 12 CSR 10-3.410 Junior Colleges Repealed
- 12 CSR 10-3.412 Higher Education Repealed
- 12 CSR 10-3.414 Yearbook Sales Repealed
- 12 CSR 10-3.416 Eleemosynary Institutions Defined Repealed
- 12 CSR 10-3.420 YMCA and YWCA Organizations Repealed
- 12 CSR 10-3.422 Canteens and Gift Shops Repealed
- 12 CSR 10-3.424 Lease and Rental Repealed
- 12 CSR 10-3.426 Sales of Aircraft Repealed
- 12 CSR 10-3.428 Cigarette and Other Tobacco Products Sales Repealed
- 12 CSR 10-3.430 Purchaser to Pay the Tax Repealed
- 12 CSR 10-3.431 Handicraft Items Made by Senior Citizens Repealed
- 12 CSR 10-3.432 Sale of Prescription Drugs Repealed
- 12 CSR 10-3.434 Motor Vehicle and Trail-er Defined Repealed
- 12 CSR 10-3.436 Manufactured Homes Repealed
- 12 CSR 10-3.438 Tangible Personal Property Mounted on Motor Vehicles Repealed
- 12 CSR 10-3.440 Automobiles Repealed
- 12 CSR 10-3.442 Automotive Demonstrators Repealed
- 12 CSR 10-3.443 Motor Vehicle Leasing Divisions Repealed
- 12 CSR 10-3.444 Collection of Tax on Vehicles Repealed
- 12 CSR 10-3.446 Motor Vehicle Leasing Companies Repealed
- 12 CSR 10-3.448 Annual Permit Renewal Repealed
- 12 CSR 10-3.452 Mailing of Returns Repealed
- 12 CSR 10-3.454 No Return, No Excuse—Return Required Even if No Sales Made Repealed
- 12 CSR 10-3.456 Calendar Quarter Defined Repealed
- 12 CSR 10-3.458 Aggregate Amount Defined Repealed
- 12 CSR 10-3.460 Return Required Repealed
- 12 CSR 10-3.462 Annual Filing Repealed
- 12 CSR 10-3.464 Tax Includes Repealed
- 12 CSR 10-3.466 Revocation Orders Repealed
- 12 CSR 10-3.468 Retail Sales Tax License Necessary Repealed
- 12 CSR 10-3.470 Consumer Cooperatives Repealed
- 12 CSR 10-3.471 Type of Bond Repealed
- 12 CSR 10-3.472 General Bond Examples Repealed
- 12 CSR 10-3.474 Computing a Bond Repealed
- 12 CSR 10-3.476 Replacing or Applying for Return of Bond Repealed
- 12 CSR 10-3.478 Bond Descriptions Repealed
- 12 CSR 10-3.479 Replacement of Bonds Issued by Suspended Surety Companies Repealed
- 12 CSR 10-3.480 Applicant Defined Repealed
- 12 CSR 10-3.482 Filing Repealed
- 12 CSR 10-3.484 Returns Required Even if No Sales Made Repealed
- 12 CSR 10-3.486 Confidential Nature of Tax Data Repealed
- 12 CSR 10-3.488 Letter of Authorization Repealed
- 12 CSR 10-3.490 Misuse of Sales Tax Data by Cities Repealed
- 12 CSR 10-3.492 General Examples Repealed
- 12 CSR 10-3.494 Allowance for Defective Merchandise Repealed
- 12 CSR 10-3.496 Seller Timely Payment Discount Repealed
- 12 CSR 10-3.498 Seller Retains Collection From Purchaser Repealed
- 12 CSR 10-3.500 Successor Liability Repealed
- 12 CSR 10-3.502 Successor Determination Repealed
- 12 CSR 10-3.504 Extensions Granted Repealed
- 12 CSR 10-3.506 Determination of Timeliness Repealed
- 12 CSR 10-3.508 Effect of Saturday, Sunday or Holiday on Payment Due Repealed
- 12 CSR 10-3.510 No Permanent Extensions Repealed
- 12 CSR 10-3.512 Calendar Month Defined Repealed
- 12 CSR 10-3.514 Exemption Certificate Repealed
- 12 CSR 10-3.516 Application for Refund/Credit—Amended Returns Repealed
- 12 CSR 10-3.518 Claim Form Repealed
- 12 CSR 10-3.520 Who Should Request Refund Repealed
- 12 CSR 10-3.522 Purchaser’s Promise to Accrue and Pay Repealed
- 12 CSR 10-3.524 Bad Debts Repealed
- 12 CSR 10-3.526 Refund Rather Than Credit Repealed
- 12 CSR 10-3.528 No Interest on Refund/Credit Repealed
- 12 CSR 10-3.530 Unconstitutional Taxes Repealed
- 12 CSR 10-3.532 Resale Exemption Certificates Repealed
- 12 CSR 10-3.534 Delivery of the Sale for Resale Exemption Certificate Repealed
- 12 CSR 10-3.536 Seller’s Responsibility for Collection and Remittance of Tax Repealed
- 12 CSR 10-3.538 Possession and Delivery of Exemption Certificates Repealed
- 12 CSR 10-3.540 Limitation on Assessment Repealed
- 12 CSR 10-3.542 Billing Repealed
- 12 CSR 10-3.544 Acknowledgement of Informal Hearing Repealed
- 12 CSR 10-3.546 Fifteen Days Defined—Personal Service Repealed
- 12 CSR 10-3.548 Form of Reassessment Repealed
- 12 CSR 10-3.550 Reassessment Petition Filing Repealed
- 12 CSR 10-3.552 Protest Payments, Protest Overpayments, and Protest Payment Returns
- 12 CSR 10-3.554 Filing Protest Payment Returns
- 12 CSR 10-3.556 Interest and Discounts are Additional Repealed
- 12 CSR 10-3.560 Rulings
- 12 CSR 10-3.562 No Waiver of Tax Repealed
- 12 CSR 10-3.564 Jeopardized Collection Repealed
- 12 CSR 10-3.565 Jeopardy Assessment Repealed
- 12 CSR 10-3.566 Itinerant or Transitory Sellers Repealed
- 12 CSR 10-3.568 Sampling Repealed
- 12 CSR 10-3.570 Audit Facilities Repealed
- 12 CSR 10-3.572 Out-of-State Companies Repealed
- 12 CSR 10-3.574 Recordkeeping Requirements for Microfilm and Data Processing Systems Repealed
- 12 CSR 10-3.576 Records Retention Repealed
- 12 CSR 10-3.578 Income Tax Returns May be Used Repealed
- 12 CSR 10-3.579 Estoppel Rule Repealed
- 12 CSR 10-3.580 Registered Mail Repealed
- 12 CSR 10-3.582 Hearing Location Repealed
- 12 CSR 10-3.584 Lien Filing Repealed
- 12 CSR 10-3.585 Filing of Liens Repealed
- 12 CSR 10-3.586 Partial Release of Lien Repealed
- 12 CSR 10-3.588 Taxation of Computer Software Programs Repealed
- 12 CSR 10-3.590 Advertising Businesses Repealed
- 12 CSR 10-3.614 Theaters—Criteria for Exemption Repealed
- 12 CSR 10-3.620 Review of Assessments by the Administrative Hearing Commission Repealed
- 12 CSR 10-3.622 Special Event Liquor License—Temporary Sales Tax License Repealed
- 12 CSR 10-3.626 Quarter-Monthly Period Reporting and Remitting Sales Tax Repealed
- 12 CSR 10-3.830 Diplomatic Exemptions—Records to be Kept by Sellers as Evidence of Exempt Sales Repealed
- 12 CSR 10-3.832 Diplomatic Exemptions—Acknowledgement and Procedure for Requesting Repealed
- 12 CSR 10-3.834 Titling and Sales Tax Treatment of Boats Repealed
- 12 CSR 10-3.836 Payment of Filing Fees for Lien Releases Repealed
- 12 CSR 10-3.838 Payment of Filing Fees for Tax Liens Repealed
- 12 CSR 10-3.840 Photographers Repealed
- 12 CSR 10-3.842 Surety Companies—Remittance Requirements Repealed
- 12 CSR 10-3.844 Letters of Credit Repealed
- 12 CSR 10-3.846 Taxability of Sales Made at Fund-Raising Events Conducted by Clubs and Organizations Not Otherwise Exempt From Sales Taxation
- 12 CSR 10-3.848 Concrete Mixing Trucks Repealed
- 12 CSR 10-3.850 Veterinary Transactions Repealed
- 12 CSR 10-3.852 Orthopedic and Prosthetic Devices, Insulin and Hearing Aids Repealed
- 12 CSR 10-3.854 Applicability of Sales Tax to the Sale of Special Fuel Repealed
- 12 CSR 10-3.856 Direct Pay Agreement Repealed
- 12 CSR 10-3.858 Purchases by State Senators or Representatives
- 12 CSR 10-3.860 Marketing Organizations Soliciting Sales Through Exempt Entity Fund-Raising Activities Repealed
- 12 CSR 10-3.862 Sales Tax on Vending Machine Sales Repealed
- 12 CSR 10-3.866 Bulldozers for Agricultural Use Repealed
- 12 CSR 10-3.868 Not-for-Profit Civic, Social, Service or Fraternal Organizations—Criteria for Exemption Repealed
- 12 CSR 10-3.870 Information Required to be Filed by Not- for-Profit Organizations Applying for a Sales Tax Exemption Letter Repealed
- 12 CSR 10-3.872 Sales of Newspapers and Other Publications Repealed
- 12 CSR 10-3.874 Questions and Answers on Taxation of Newspapers Repealed
- 12 CSR 10-3.876 Taxation of Sod Businesses
- 12 CSR 10-3.878 Certificate of Deposit Repealed
- 12 CSR 10-3.880 Sales of Postage Stamps Repealed
- 12 CSR 10-3.884 Basic Steelmaking Exemption—Sales Tax Repealed
- 12 CSR 10-3.886 Exemption For Construction Materials Sold to Exempt Entities Repealed
- 12 CSR 10-3.888 Sales “In Commerce” Between Missouri and Other States Repealed
- 12 CSR 10-3.890 Area Betterment, Tourism or Marketing Program Fees To Be Included As Taxable Gross Receipts Repealed
- 12 CSR 10-3.892 Light Aircraft—Light Aircraft Kits Repealed
- 12 CSR 10-3.894 Animal Bedding—Exemption Repealed
- 12 CSR 10-3.896 Auctioneers, Brokers and Agents Repealed
- 12 CSR 10-3.898 Non-Reusable and Reusable Items Repealed
Chapter 4 — State Use Tax
Chapter 5 — City Sales Tax, Transportation Sales Tax
Chapter 6 — Motor Vehicle Fuel Tax
Chapter 7 — Special Motor Fuel Use Tax
Chapter 8 — Inheritance and Estate Tax
Chapter 9 — Corporation Franchise Tax
Chapter 10 — Financial Institutions
Chapter 11 — County Sales Tax
Chapter 16 — Cigarette Tax
Chapter 22 — Senior Citizens Tax Relief
Chapter 39 — Collections for State Hospitals and
Chapter 41 — General Tax Provisions
Chapter 42 — General Department Policies
Chapter 43 — Investment of Nonstate Funds
Chapter 44 — Miscellaneous Fees and Taxes
Chapter 101 — Sales/Use Tax—Nature of Tax
Chapter 102 — Sales/Use Tax—Taxpayers Rights
Chapter 103 — Sales/Use Tax—Imposition of Tax
Chapter 104 — Sales/Use Tax—Registration
Chapter 107 — Sales/Use Tax—Exemption
Chapter 108 — Sales/Use Tax—Taxable Services
Chapter 109 — Sales/Use Tax—Sale of Property vs.
Chapter 110 — Sales/Use Tax—Exemptions
- 12 CSR 10-110.013 Drugs and Medical Equipment
- 12 CSR 10-110.016 Refunds and Credits
- 12 CSR 10-110.200 Ingredient or Component Part Exemption, as Defined in Section 144.030, RSMo
- 12 CSR 10-110.201 Materials and Other Goods Used or Consumed in Manufacturing, as Defined in Section 144.054, RSMo Repealed
- 12 CSR 10-110.210 Television and Radio Broadcasters
- 12 CSR 10-110.220 Hotels and Motels
- 12 CSR 10-110.300 Common Carriers and 54,000 Pound Carriers
- 12 CSR 10-110.400 Newspapers and Other Publications
- 12 CSR 10-110.404 Cafeterias and Dining Halls
- 12 CSR 10-110.600 Electrical Energy, as Defined in Section 144.030, RSMo
- 12 CSR 10-110.601 Electrical, Other Energy, Chemicals, Machinery, Equipment, Materials, and Water as Defined in Section 144.054, RSMo, Exempt From Sales Tax When Used in Manufacturing
- 12 CSR 10-110.621 Application of Sales Tax Exemption as Defined in Section 144.054, RSMo Repealed
- 12 CSR 10-110.846 Taxability of Sales Made at Fund-Raising Events Conducted by Clubs and Organizations Not Otherwise Exempt From Sales Taxation Repealed
- 12 CSR 10-110.858 Purchases by State Senators or Representatives
- 12 CSR 10-110.900 Farm Machinery and Equipment Related Exemptions
- 12 CSR 10-110.910 Livestock
- 12 CSR 10-110.920 Sales of Grains, Seed, Pesticides, Herbicides and Fertilizers
- 12 CSR 10-110.950 Letters of Exemption Issued by the Department of Revenue
- 12 CSR 10-110.955 Sales and Purchases—Exempt Organizations
- 12 CSR 10-110.990 Tax—Sales of Food
Chapter 111 — Sales/Use Tax—Machinery and
- 12 CSR 10-111.010 Manufacturing Machinery and Equipment Exemptions, as Defined in Section 144.030, RSMo
- 12 CSR 10-111.011 Machinery, Equipment, Materials, and Chemicals Used or Consumed in Manufacturing, as Defined in Section 144.054, RSMo
- 12 CSR 10-111.060 Material Recovery Processing Plant Exemption, as Defined in Section 144.030, RSMo
- 12 CSR 10-111.061 Exempt Items Used or Consumed in Material Recovery Processing as Defined in Section 144.054, RSMo Repealed
- 12 CSR 10-111.100 Commercial Printers, as Defined in Section 144.030, RSMo
- 12 CSR 10-111.101 Items Used or Consumed by Commercial Printers, as Defined in Section 144.054, RSMo
Chapter 112 — Sales/Use Tax—Contractors
Chapter 113 — Sales/Use Tax—Use Tax
Chapter 114 — Sales/Use Tax—Constitutional Issues
Chapter 115 — Sales/Use Tax—Statute of Limitations
Chapter 117 — Sales/Use Tax—Local Taxes
Chapter 400 — Individual Income Tax
Chapter 405 — Homestead Preservation Credit
Division 30 — State Tax Commission35 sections
Chapter 1 — General Organization
Chapter 2 — Original Assessment
Chapter 3 — Local Assessment of Property and Appeals
Chapter 4 — Agricultural Land Productive Values