Missouri regulations
- Department of Revenue, Director of Revenue - 12 CSR 10-113.200 Determining Whether a Transaction is Subject to Sales Tax or Use Tax (Proposed Amendment)June 15, 2026
Missouri Department of Revenue proposes amending 12 CSR 10-113.200 to clarify sales and use tax treatment for third-party shipped merchandise and interstate commerce exemptions.
- Department of Revenue - Determining Whether a Transaction is Subject to Sales Tax or Use Tax; 12 CSR 10-113.200June 15, 2026
Department of Revenue regulation 12 CSR 10-113.200 establishes criteria for determining whether transactions are subject to sales tax or use tax.