Section 301.025, RSMo prohibits the director of revenue from registering any vehicle subject to Federal Heavy Vehicle Use Tax unless the applicant submits proof of payment or exemption. This rule clarifies what constitutes proof of payment or exemption of the Federal Heavy Vehicle Use Tax imposed
by Section 4481 of the Internal Revenue Code.
Amendment
Title 12 - Department of Revenue
Division 10 Director of Revenue
Chapter 23 Motor Vehicle
12 CSR 10-2.140
This rule explains the circumstances under which a partnership return shall be filed and the general contents of that return.
Amendment
Title 12 - Department of Revenue
Division 10 Director of Revenue
Chapter 2 Income Tax
12 CSR 10-110.846
Converted
Rescission
Title 12 - Department of Revenue
Division 10 Director of Revenue
Chapter 110 Sales/Use Tax-Exemptions
12 CSR 10-23.210
Converted
Rescission
11/3/2025
Title 12 - Department of Revenue
Division 10 Director of Revenue
Chapter 23 Motor Vehicle
12 CSR 10-23.400
Converted
Rescission
11/3/2025
Title 12 - Department of Revenue
Division 10 Director of Revenue
Chapter 23 Motor Vehicle
12 CSR 10-41.025
PURPOSE: Businesses often communicate with the Missouri Department of Revenue through officers, members, partners, or employees. This rule establishes a simplified process for documenting such persons' authority to communicate with the department on behalf of a business about confidential tax matters, when a power of attorney is not necessary.
Amendment
11/3/2025
Title 12 - Department of Revenue
Division 10 Director of Revenue
Chapter 41 General Tax Provisions
12 CSR 10-2.740
Section 135.327, RSMo, provides a tax credit for nonrecurring adoption expenses incurred in the adoption of a child. This rule, among other things: interprets section 135.327, RSMo, and other sections related to this credit; specifies how the credit shall be applied for or assigned, sold, or transferred; sets forth some aspects of the handling of Pre-2024 Credits and Post-2024 Credits; and establishes the order under which a reduction in the credit shall occur pursuant to section 135.335, RSMo.
Amendment
Title 12 - Department of Revenue
Division 10 Director of Revenue
Chapter 2 Income Tax
12 CSR 10-110.013
Section 144.030.2(18), RSMo, provides an exemption for prescription drugs, orthopedic and prosthetic devices, numerous dental items, hearing aids, hearing aid supplies and certain sales of over-the-counter drugs. This rule explains the state tax law as it applies to these exemptions.
Amendment
11/5/2025
Title 12 - Department of Revenue
Division 10 Director of Revenue
Chapter 110 Sales/Use Tax-Exemptions
12 CSR 10-104.020
Section 144.087, RSMo requires licensees in default in filing a return and paying taxes when due to file a bond in an amount to be determined by the Director of Revenue. Section 144.625, RSMo explains how to calculate and submit a bond, the different types of bonds that may be filed with the department. and how to obtain a bond refund.
Amendment
11/3/2025
Title 12 - Department of Revenue
Division 10 Director of Revenue
Chapter 104 Sales/Use Tax-Registration
12 CSR 10-23.470
Section 301.196, RS Mo, requires the seller of a motor vehicle, trailer, or all-terrain vehicle to report the sale to the Department of Revenue. Section 301.280, RS Mo, requires dealers who do not file their monthly sales reports electronically to submit a notice of sale as required by section 301.196, RSMo, with their monthly sales report. This rule establishes the forms for reporting the sale to the department.
Amendment
Title 12 - Department of Revenue
Division 10 Director of Revenue
Chapter 23 Motor Vehicle
10 CSR 20-6.060
Section 401 of Public Law 92-500 requires that any applicant for a federal license or permit to conduct any activity which may result in any discharge into the navigable waters shall provide the federal licensing or permitting agency a water quality certification from the state. This certification will contain such conditions that ensure the proposed activity will comply with the
state water quality standards and other applicable standards as required by federal law. This rule establishes the procedure and time limitations the Department of Natural Re-sources will follow in issuing certifications.
Amendment
11/5/2025
Title 10 - Department of Natural Resources
Division 20 Clean Water Commission
Chapter 6 Permits
12 CSR 10-103.390
Sections 144.010.1 and 144.020.1, RSMo, taxes the retail sail of tangible personal property. This rule interprets the sales tax laws as they apply to veterinarians. This rule also interprets sales tax exemptions that apply to veterinaries including section 144.030.2(22), RSMo.
Amendment
11/3/2025
Title 12 - Department of Revenue
Division 10 Director of Revenue
Chapter 103 Sales/Use Tax-Imposition of Tax
12 CSR 10-110.955
Sections 144.030 and 144.062, RSMo exempt certain types of organization from tax on certain transactions. This rule clarifies which transactions are exempt for each type of organization.
Amendment
11/3/2025
Title 12 - Department of Revenue
Division 10 Director of Revenue
Chapter 110 Sales/Use Tax-Exemptions
12 CSR 10-110.300
Sections 144.030 RSMo, exempt from taxation certain materials, parts and equipment used by common carriers. This rule explains what qualifies for the exemptions.
Amendment
11/3/2025
Title 12 - Department of Revenue
Division 10 Director of Revenue
Chapter 110 Sales/Use Tax-Exemptions
13 CSR 70-10.110
This regulation is necessary to outline the provisions allowed in House Bill 1362.
Amendment
Title 13 - Department of Social Services
Division 70 MO HealthNet Division
Chapter 10 Nursing Home Program
12 CSR 10-23.430
This rule clarifies the requirements for and the issuance of registration by the Department of Revenue in certain situations for motor vehicles or trailers when an
individual has established residency in Missouri and the out-of-state lienholder refuses to release the title.
Amendment
Title 12 - Department of Revenue
Division 10 Director of Revenue
Chapter 23 Motor Vehicle
12 CSR 10-103.017
This rule clarifies what sales tax is required to be paid and collected on the sale of tickets. Applicable sales taxes are enumerated and the method of determining the tax due is specified. This rule interprets and applies sections 144.010.1(4) and 144.020, RSMo.
Amendment
11/3/2025
Title 12 - Department of Revenue
Division 10 Director of Revenue
Chapter 103 Sales/Use Tax-Imposition of Tax
12 CSR 10-23.090
This rule codifies Back the Blue Special Plate Donation distribution procedures authorized in Section 301.3175.
Amendment
11/3/2025
Title 12 - Department of Revenue
Division 10 Director of Revenue
Chapter 23 Motor Vehicle
2 CSR 90-21.010
This rule covers guidelines pertaining to the registration of servicemen for commercial weighing devices (formerly listed as Regulation 8).
Amendment
Title 2 - Department of Agriculture
Division 90 Weights, Measures and Consumer Protection
Chapter 21 Weighing and Measuring Devices
20 CSR 2220-7.060
This rule defines requirements for transferring North American Pharmacist Licensure Examination scores to Missouri.
Amendment
11/7/2025
Title 20 - Department of Commerce and Insurance
Division 2220 State Board of Pharmacy
Chapter 7 Licensing
20 CSR 2220-7.010
This rule defines terms used and general requirements governing board licensing activities as used in Chapter 7.
Amendment
Title 20 - Department of Commerce and Insurance
Division 2220 State Board of Pharmacy
Chapter 7 Licensing
9 CSR 30-3.132
This rule describes the specific functions, policies, and practices required for certified opioid treatment programs.
Amendment
12/3/2025
Title 9 - Department of Mental Health
Division 30 Certification Standards
Chapter 3 Substance Use Disorder Treatment Programs
12 CSR 10-23.100
This rule establishes categories of special license plates as well as the procedure for application for and issuance of the special license plates.
Amendment
11/3/2025
Title 12 - Department of Revenue
Division 10 Director of Revenue
Chapter 23 Motor Vehicle
12 CSR 10-23.500
This rule establishes how the Department of Revenue sets the fee authorized by section 301.130, RSMo Supp. 2013.
Amendment
11/3/2025
Title 12 - Department of Revenue
Division 10 Director of Revenue
Chapter 23 Motor Vehicle
20 CSR 2220-7.030
This rule establishes licensure requirements for examination applicants that have graduated from an accredited college/school of pharmacy.
Amendment
Title 20 - Department of Commerce and Insurance
Division 2220 State Board of Pharmacy
Chapter 7 Licensing
20 CSR 2220-7.040
This rule establishes licensure requirements for pharmacist applicants who are graduates from a pharmacy school/college not located in the United States or a United States territory.
Amendment
11/7/2025
Title 20 - Department of Commerce and Insurance
Division 2220 State Board of Pharmacy
Chapter 7 Licensing
20 CSR 2220-7.050
This rule establishes requirements for applicants for pharmacist licensure by license transfer/reciprocity.
Amendment
11/7/2025
Title 20 - Department of Commerce and Insurance
Division 2220 State Board of Pharmacy
Chapter 7 Licensing
20 CSR 2220-7.027
This rule establishes requirements for approval of pharmacy practice experience earned as part of the curriculum of a Missouri school/college of pharmacy
Amendment
11/7/2025
Title 20 - Department of Commerce and Insurance
Division 2220 State Board of Pharmacy
Chapter 7 Licensing
20 CSR 2220-7.025
This rule establishes requirements for intern pharmacist licensure and pharmacy practice experience.
Amendment
11/7/2025
Title 20 - Department of Commerce and Insurance
Division 2220 State Board of Pharmacy
Chapter 7 Licensing
12 CSR 10-24.380
This rule establishes the conditions under which an applicant for a commercial driver license is required to complete the written knowledge test successfully for a hazardous materials endorsement.
Amendment
11/3/2025
Title 12 - Department of Revenue
Division 10 Director of Revenue
Chapter 24 Driver License Bureau Rules
12 CSR 10-24.412
This rule establishes the criteria for issuance of seasonal restricted commercial driver licenses for operators of commercial motor vehicles involved in farm-related service industries.
Amendment
11/3/2025
Title 12 - Department of Revenue
Division 10 Director of Revenue
Chapter 24 Driver License Bureau Rules
12 CSR 10-24.300
This rule establishes the criteria for taking the written examination for a Class A, Class B, or Class C license.
Amendment
11/3/2025
Title 12 - Department of Revenue
Division 10 Director of Revenue
Chapter 24 Driver License Bureau Rules
12 CSR 10-23.475
This rule establishes the fees and requirements for filing documentation with the Department of Revenue for purposes of designating manufactured homes as real estate or personal property under section 700.111, RSMo.
Amendment
Title 12 - Department of Revenue
Division 10 Director of Revenue
Chapter 23 Motor Vehicle
12 CSR 10-26.120
This rule establishes the procedures for filing complaints with the director of revenue against persons licensed or required to be licensed pursuant to Chapter 301, RSMo.
Amendment
Title 12 - Department of Revenue
Division 10 Director of Revenue
Chapter 26 Dealer Licensure
12 CSR 10-24.444
This rule establishes the requirements for obtaining a commercial driver license after receiving a ten-year disqualification under section 302. 755.3, RSMo.
Amendment
11/3/2025
Title 12 - Department of Revenue
Division 10 Director of Revenue
Chapter 24 Driver License Bureau Rules
12 CSR 10-24.090
This rule establishes the vision reading requirements necessary to receive a Missouri driver license, and the restrictions imposed when a person 's vision is less than 20/40.
Amendment
11/3/2025
Title 12 - Department of Revenue
Division 10 Director of Revenue
Chapter 24 Driver License Bureau Rules
12 CSR 10-104.040
This rule explains how to qualify for and enter into a direct-pay agreement with the
department pursuant to section 144.190, RSMo. A direct-pay agreement requires a taxpayer to accrue and pay tax on all its purchases directly to the department instead of the seller.
Amendment
11/3/2025
Title 12 - Department of Revenue
Division 10 Director of Revenue
Chapter 104 Sales/Use Tax-Registration
12 CSR 10-112.300
This rule explains the tax consequences of transactions involving the United States government and government contractors including the exemptions and exclusions provided by sections 144.030 and 144.054, RSMo.
Amendment
Title 12 - Department of Revenue
Division 10 Director of Revenue
Chapter 112 Sales/Use-Contractors
12 CSR 10-103.050
This rule interprets the sales tax law as it applies to the sale of drinks and beverages, and interprets and applies sections 144.010 and 144.088, RSMo
Amendment
Title 12 - Department of Revenue
Division 10 Director of Revenue
Chapter 103 Sales/Use Tax-Imposition of Tax
20 CSR 2234-6.010
This rule outlines the requirements for continuing education courses recognized by the board for private investigator and agency investigator employees.
Amendment
11/6/2025
Title 20 - Department of Commerce and Insurance
Division 2234 Board of Private Investigator and Private Fire Investigator Examiners
This rule provides guidance for the disclosure of all tax information, returns. reports or facts shown by them when requested by state or federal prosecuting officials.
Amendment
11/3/2025
Title 12 - Department of Revenue
Division 10 Director of Revenue
Chapter 41 General Tax Provisions
10 CSR 20-2.010
This rule sets forth the definitions of terms used in the Missouri Clean Water Law and Missouri Concentrated Animal Feeding Operation (640.700-640.760) Law and all regulations passed pursuant to it, specifically Title 10, Division 20.
Amendment
11/5/2025
Title 10 - Department of Natural Resources
Division 20 Clean Water Commission
Chapter 2 Definitions
10 CSR 20-6.020
This rule sets forth the procedures which the department will follow in providing opportunity for participation by the public and other governmental agencies during the permit issuing process. This rule clarifies the process. This rule also addresses the procedures for appeals to the Clean Water Commission from departmental actions.
Amendment
11/5/2025
Title 10 - Department of Natural Resources
Division 20 Clean Water Commission
Chapter 6 Permits
10 CSR 20-6.200
This rule sets forth the requirements and process of application for permits for storm water discharges and the terms and conditions for the permits.
Proposed
Title 10 - Department of Natural Resources
Division 20 Clean Water Commission
Chapter 6 Permits
10 CSR 20-6.015
This rule sets forth the requirements for no-discharge operations or operators seeking to perform land application of domestic, non-domestic, or industrial wastewater; or hold or commingle such liquids or solids.
Amendment
11/5/2025
Title 10 - Department of Natural Resources
Division 20 Clean Water Commission
Chapter 6 Permits
12 CSR 10-23.185
This rule supplements the guidelines for review and approval of personalized motor vehicle license plates prior to issuance.