Code of State Regulations

Title 12 - Department of Revenue

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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

Chapter 10 - General Considerations
Chapter 15 - Employees
Chapter 20 - Fiscal
Chapter 30 - Lottery Vendors
Chapter 40 - Retail Sales Licenses
Chapter 50 - Tickets and Prizes
Chapter 60 - Payment of Prizes
Chapter 70 - Suspension, Revocation and Denial of Licenses
Chapter 80 - General Rules - Scratchers Game
Chapter 85 - Draw Game
Chapter 90 - Specific Scratchers Game Rule
Chapter 95 - Pull Tab Game

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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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