Code of State Regulations
Title 12 - Department of Revenue
Archived Editions
Division 10 | Division 20 | Division 30 | Division 40 | Division 50 | Division 60
If there is a URL contained in the text of the rule, please contact the applicable agency for the previous version of the incorporated material that was in effect during that time period.
If you need access to chapters that were replaced prior to May 31, 1999, you can request a copy by calling or writing:
Office of Secretary of State
Administrative Rules Division
PO Box 1767
Jefferson City, MO 65102
(573) 751-4015 (Voice)
(573) 751-3032 (Fax)
(800) 735-2966 (TDD)
[email protected]
Division 10 - Director of Revenue
chapter 1 - organization of department of revenue
chapter 2 - income tax
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February 29, 2024
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January 30, 2024
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November 30, 2023
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September 30, 2023
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July 31, 2023
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May 31, 2023
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March 31, 2022
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June 30, 2021
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February 28, 2021
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October 31, 2019
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March 31, 2019
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June 30, 2018
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February 28, 2014
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November 30, 2010
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May 31, 2010
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November 30, 2008
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April 30, 2006
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April 30, 2004
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May 31, 2003
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September 30, 2002
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June 30, 2002
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May 31, 2000
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February 29, 2000
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June 30, 1999
chapter 3 - state sales tax
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August 31, 2023
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March 31, 2019
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June 30, 2018
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December 31, 2011
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June 30, 2011
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February 28, 2011
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January 29, 2011
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December 31, 2010
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August 31, 2010
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December 31, 2009
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January 30, 2008
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April 30, 2006
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November 30, 2003
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April 30, 2003
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March 31, 2003
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September 30, 2002
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September 30, 2001
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August 31, 2001
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April 30, 2001
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March 31, 2001
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February 28, 2001
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January 29, 2001
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October 31, 2000
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September 30, 2000
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August 31, 2000
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December 31, 1999
chapter 4 - state use tax
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February 29, 2024
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August 31, 2023
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March 31, 2019
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June 30, 2018
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December 31, 2011
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September 30, 2004
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August 31, 2001
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April 30, 2001
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March 31, 2001
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February 28, 2001
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January 29, 2001
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October 31, 2000
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September 30, 2000
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December 31, 1999
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 12 - bingo tax
chapter 16 - cigarette tax
chapter 22 - senior citizens tax relief
chapter 23 - motor vehicle
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January 30, 2024
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November 30, 2023
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February 28, 2022
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September 30, 2021
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November 30, 2020
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June 30, 2020
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May 31, 2020
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February 29, 2020
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April 30, 2019
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October 31, 2018
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May 31, 2018
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November 30, 2017
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January 29, 2014
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June 30, 2012
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January 30, 2012
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June 30, 2011
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March 31, 2009
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May 31, 2008
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January 30, 2008
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October 31, 2007
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March 31, 2007
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January 29, 2007
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May 31, 2006
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April 30, 2006
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November 30, 2005
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June 30, 2005
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February 28, 2005
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April 30, 2004
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March 31, 2004
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January 30, 2004
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November 30, 2003
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October 31, 2003
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September 30, 2003
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January 29, 2003
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February 28, 2002
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November 30, 2001
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November 30, 2000
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June 30, 2000
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April 30, 2000
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January 30, 2000
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November 30, 1999
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August 31, 1999
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July 31, 1999
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May 31, 1999
chapter 24 - driver license bureau rules
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February 29, 2024
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January 30, 2024
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July 31, 2023
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February 28, 2022
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September 30, 2021
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August 31, 2020
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May 31, 2020
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July 31, 2019
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January 29, 2019
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October 31, 2018
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May 31, 2018
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December 31, 2017
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July 15, 2015
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February 28, 2013
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January 29, 2011
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November 30, 2010
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January 30, 2008
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May 31, 2006
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April 30, 2006
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February 28, 2006
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January 29, 2006
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December 31, 2005
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November 30, 2005
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September 30, 2005
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February 28, 2005
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November 30, 2004
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March 31, 2004
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January 30, 2004
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November 30, 2003
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August 31, 2003
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April 30, 2003
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January 29, 2003
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December 31, 2002
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November 30, 2002
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August 31, 2002
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April 30, 2002
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March 31, 2002
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February 28, 2002
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January 29, 2002
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November 30, 2001
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March 31, 2001
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November 30, 2000
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October 31, 2000
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September 30, 2000
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August 31, 2000
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April 30, 2000
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January 30, 2000
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August 31, 1999
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June 30, 1999
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May 31, 1999
chapter 25 - motor vehicle financial responsibility
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February 28, 2022
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April 30, 2021
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May 31, 2018
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June 30, 2005
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December 31, 2004
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June 30, 2004
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June 30, 2001
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January 29, 2001
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October 31, 2000
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June 30, 2000
chapter 26 - dealer licensure
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July 31, 2023
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July 31, 2022
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January 29, 2022
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August 31, 2020
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June 30, 2020
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February 29, 2020
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April 30, 2019
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October 31, 2018
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August 31, 2017
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June 30, 2012
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January 29, 2011
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November 30, 2008
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October 31, 2008
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May 31, 2008
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January 30, 2008
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February 28, 2005
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January 30, 2004
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November 30, 2003
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October 31, 2003
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May 31, 2003
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February 28, 2003
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January 29, 2003
chapter 39 - collections for state hospitals and institutions
chapter 40 - motorcycle helmet standards
chapter 41 - general tax provisions
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April 30, 2023
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March 31, 2022
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April 30, 2021
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March 31, 2020
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March 31, 2019
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March 31, 2018
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March 31, 2017
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March 31, 2016
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March 31, 2015
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March 31, 2014
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June 30, 2013
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March 31, 2013
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March 31, 2012
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March 31, 2011
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March 31, 2010
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April 30, 2009
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March 31, 2008
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April 30, 2007
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April 30, 2006
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May 31, 2005
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April 30, 2004
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March 31, 2003
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June 30, 2002
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March 31, 2002
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May 31, 2001
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April 30, 2000
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May 31, 1999
chapter 42 - general department policies
chapter 43 - investment of nonstate fund
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
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February 29, 2024
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August 31, 2023
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March 31, 2019
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September 30, 2010
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March 31, 2009
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January 30, 2008
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October 31, 2006
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April 30, 2006
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February 28, 2006
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January 29, 2006
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February 28, 2005
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September 30, 2002
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June 30, 2001
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April 30, 2001
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February 28, 2001
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January 29, 2001
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December 31, 2000
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November 30, 2000
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June 30, 2000
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May 31, 2000
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
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February 29, 2024
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August 31, 2023
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March 31, 2019
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April 30, 2010
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March 31, 2008
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February 29, 2008
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January 30, 2008
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June 30, 2005
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March 31, 2003
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November 30, 2002
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January 29, 2002
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July 31, 2001
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February 28, 2001
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December 31, 2000
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November 30, 2000
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June 30, 2000
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May 31, 2000
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March 31, 2000
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
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
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March 31, 2020
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June 30, 2018
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June 30, 2013
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January 29, 2013
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June 30, 2011
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May 31, 2010
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October 31, 2009
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April 30, 2009
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May 31, 2008
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September 30, 2006
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July 31, 2006
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April 30, 2005
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October 31, 2002
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May 31, 2001
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January 29, 2001
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December 31, 1999
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September 30, 1999
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July 31, 1999
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May 31, 1999
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 venders
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-instant game
chapter 85 - draw game
chapter 90 - specific instant 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
chapter 10 - definitions
chapter 11 - class a licenses-race track owners
chapter 12 - class b licenses
chapter 13 - class d licenses-fairground racing
chapter 15 - breeding fund
chapter 19 - bid procedures
chapter 20 - commission and commission officials
chapter 30 - association officials
chapter 40 - permit holders
chapter 50 - class c licenses
chapter 60 - patrons
chapter 70 - conduct of races
chapter 80 - pari-mutual wagering systems
chapter 90 - hearing rules
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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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