Proposed Rules
The following are summaries and other information related to Proposed Rules that the Missouri Department of Revenue has submitted to the Secretary of State for Publication in the Missouri Register. These rules will not go into effect until the public has had an opportunity to submit written comments, and to attend a public hearing if one is scheduled.
Any person may offer comments on a Proposed Rule. The instructions for submitting comments, and the location and date of a hearing if one is scheduled, are located after the text of each rule. Please note that the official text of a Proposed Rule is the version that appears in the Missouri Register, not the draft copy on this site. Refer to the official copy if you wish to submit comments.
We hope you find this site helpful and informative.
Proposed Rule | Summary | Fiscal Note(s) |
Supporting Documents |
Link to Missouri Register |
Small Business Impact Statement | Date Posted |
---|---|---|---|---|---|---|
Proposed Amendments | Please See Supporting Documents | N/A | Proposed Amendments | Published in the Missouri Register December 3, 2018 | N/A | 12/3/2018 |
Emergency Rule 12 CSR 10-41.010 | Pursuant to Section 32.065, RSMo, this proposed amendment establishes the annual adjusted rate of interest to be implemented and applied on taxes remaining unpaid during calendar year 2019. | N/A | Proposed Emergency Rule | December 3, 2018, Volume 43, Number 23 | N/A | 12/3/2018 |
Proposed Amendment 12 CSR 10-41.010 | Pursuant to Section 32.065, RSMo, this proposed amendment establishes the annual adjusted rate of interest to be implemented and applied on taxes remaining unpaid during calendar year 2019. | Proposed Rule | December 3, 2018, Volume 43, Number 23 | N/A | 12/3/2018 | |
Proposed Amendment 12 CSR 10-2.010 | Capital [Gain (Loss)] Loss Allocation Between Spouses | N/A | Proposed Amendment | Published in the Missouri Register Nov. 15, 2018 | N/A | 11/15/2018 |
Proposed Amendment 12 CSR 10-103.017 | Ticket Sales | N/A | Proposed Amendment | Published in the Missouri Register Nov. 15, 2018 | N/A | 11/15/2018 |
Proposed Amendment 12 CSR 10-110[3].858 | Purchases by State Senators or Representatives | N/A | Proposed Amendment | Published in the Missouri Register Nov. 15, 2018 | N/A | 11/15/2018 |
Proposed Amendment 12 CSR 10-103.876 | Taxation of Sod Businesses | N/A | Proposed Amendment | Published in the Missouri Register Nov. 15, 2018 | N/A | 11/15/2018 |
Proposed Amendment 12 CSR 10-[4]113.320 | Sales Tax Rules Apply | N/A | Proposed Amendment | Published in the Missouri Register Nov. 15, 2018 | N/A | 11/15/2018 |
Proposed Amendment 12 CSR 10-10.120 | Delinquent Interest Rate For Insurance Premium and Retaliatory Taxes | N/A | Proposed Amendment | Published in the Missouri Register Nov. 15, 2018 | N/A | 11/15/2018 |
Proposed Amendment 12 CSR 10-101.500 | Burden of Proof | N/A | Proposed Amendment | Published in the Missouri Register Nov. 15, 2018 | N/A | 11/15/2018 |
Proposed Amendment 12 CSR 10-103.395 | Physicians, Dentists and Optometrists | N/A | Proposed Amendment | Published in the Missouri Register Nov. 15, 2018 | N/A | 11/15/2018 |
Proposed Amendment 12 CSR 10-103.700 | Packaging and Shipping Materials | N/A | Proposed Amendment | Published in the Missouri Register Nov. 15, 2018 | N/A | 11/15/2018 |
Proposed Rescission | Please See Supporting Documents | N/A | Proposed Recission | Published in the Missouri Register Sept. 17, 2018 | N/A | 9/18/2018 |
Proposed Amendment | Documents Required for Issuance of a Driver License or Nondriver License, or Instruction Permit | N/A | Proposed Amendment | Published in the Missouri Register Sept. 4, 2018 | N/A | 9/04/2018 |
Proposed Rescissions | Please See Supporting Documents | N/A | Proposed Recissions | June 15, 2018, Volume 43, Number 12 | N/A | 6/15/2018 |
Proposed Rescissions | Please See Supporting Documents | N/A | Proposed Recissions | March 1, 2018, Volume 43, Number 5 | N/A | 3/1/2018 |