Missouri Code of State Regulations: Title 12

Link to law: http://www.sos.mo.gov/adrules/csr/current/12csr/12csr.asp
Published: 2015

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Code of State Regulations
Title 12 - Department of Revenue
| Division 10 | Division 20 | Division 30 | Division 40 | Division 50 | Division 60 |
In order to minimize download time, some of the larger chapters have been segmented into sections. The segmented chapters will have a "Next Section" button in the top and bottom right corners to navigate to the next section and a "Previous Section" button in the top and bottom left corners to navigate to the previous section.
The Code of State Regulations (CSR) is updated monthly. Pursuant to section 536.021.8, RSMo, "no rule...shall become effective prior to the thirtieth day after the date of publication of the revision to the Missouri code of state regulations." Therefore, some of the rules published in the current version of the CSR may not be effective. A rule's effective date is found in the authority section at the end of the rule. If a rule's effective date has not arrived yet, the previous edition of the rule would be the rule still in effect. Previous editions of these rules may be available in the archived editions.
division 10 - director of revenue


Chapter   1 - Organization of Department of Revenue





Chapter   2 - Income Tax





Chapter   3 - State Sales Tax





Chapter   4 - State Use Tax





Chapter   5 - City Sales Tax, Transportation Sales Tax and   Public Mass Transportation 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 12 - Bingo Tax





Chapter 16 - Cigarette Tax





Chapter 22 - Senior Citizens Tax Relief





Chapter 23 - Motor Vehicle





Chapter 24 - Driver License Bureau Rules





Chapter 25 - Motor Vehicle Financial Responsibility





Chapter 26 - Dealer Licensure





Chapter 39 - Collections for State Hospitals and Institutions





Chapter 40 - Motorcycle Helmet Standards





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 Certificates 





Chapter 108 - Sales/Use Tax–Taxable Services





Chapter 109 - Sales/Use Tax–Sale of Property vs. Sale of Service





Chapter 110 - Sales/Use Tax–Exemptions





Chapter 111 - Sales/Use Tax–Machinery and Equipment Exemptions





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



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division 20 - highway reciprocity commission


Chapter   1 - Organization and Description





Chapter   2 - Reciprocity in Registration With Other States - Registration of Trailers





Chapter   3 - Apportion Registration (moved to 7 CSR 10-25)





Chapter   4 - Multistate Agreement





Chapter   5 - Investigation





Chapter   6 - Trip Permits





Chapter   7 - International Fuel Tax Agreement



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division 30 - state tax commission


Chapter   1 - General Organization





Chapter   2 - Original Assessment





Chapter   3 - Local Assessment of Property and Appeals From Local  Boards of Equalization





Chapter   4 - Agricultural Land Productive Values



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division 40 - state lottery
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division 50 - missouri horse racing Commission


Chapter   1 - Organizational Structure, Description, Practices and Procedures (Moved to 11 CSR 45-49)





Chapter 10 - Definitions (Moved to 11 CSR 45-50)





Chapter 11 - Class A Licenses - Race Track Owner (Moved to 11 CSR 45-51)





Chapter 12 - Class B Licenses (Moved to 11 CSR 45-52)





Chapter 13 - Class D License - Fairgrounds Racing (Moved to 11 CSR 45-53)





Chapter 15 - Breeding Fund (Moved to 11 CSR 45-55)





Chapter 19 - Bid Procedures (Moved to 11 CSR 45-59)





Chapter 20 - Commission and Commission Officials (Moved to 11 CSR 45-60)





Chapter 30 - Association Officials (Moved to 11 CSR 45-61)





Chapter 40 - Permit Holders (Moved to 11 CSR 45-62)





Chapter 50 - Class C Licenses (Moved to 11 CSR 45-65)





Chapter 60 - Patrons (Moved to 11 CSR 45-67)





Chapter 70 - Conduct of Races (Moved to 11 CSR 45-70)





Chapter 80 - Pari-Mutuel Wagering Systems (Moved to 11 CSR 45-80)





Chapter 90 - Hearing Rules (Moved to 11 CSR 45-90)



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division 60 - motor vehicle commission


Chapter 1 - General Rules





Chapter 2 - Licensure Procedures





Chapter 3 - Off-Premise Shows or Tent Sales





Chapter 4 - License Denial, Disciplinary Actions and Appeal and Hearing Procedures





Chapter 5 - Advertising Practices



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