Division 10 - Director of Revenue
- Chapter 1 - Organization of Department of Revenue (§ 12 CSR 10-1.010 to 12 CSR 10-1.020)
- Chapter 2 - Income Tax (§ 12 CSR 10-2.005 to 12 CSR 10-2.730)
- Chapter 3 - State Sales Tax (§ 12 CSR 10-3.002 to 12 CSR 10-3.898)
- Chapter 4 - State Use Tax (§ 12 CSR 10-4.005 to 12 CSR 10-4.634)
- Chapter 5 - City Sales Tax, Transportation Sales Tax and Public Mass Transportation Tax (§ 12 CSR 10-5.005 to 12 CSR 10-5.605)
- Chapter 6 - Motor Vehicle Fuel Tax (§ 12 CSR 10-6.010 to 12 CSR 10-6.100)
- Chapter 7 - Special Motor Fuel Use Tax (§ 12 CSR 10-7.010 to 12 CSR 10-7.330)
- Chapter 8 - Inheritance and Estate Tax (§ 12 CSR 10-8.010 to 12 CSR 10-8.190)
- Chapter 9 - Corporation Franchise Tax (§ 12 CSR 10-9.010 to 12 CSR 10-9.290)
- Chapter 10 - Financial Institutions (§ 12 CSR 10-10.010 to 12 CSR 10-10.180)
- Chapter 11 - County Sales Tax (§ 12 CSR 10-11.030 to 12 CSR 10-11.230)
- Chapter 12 - Bingo Tax (§ 12 CSR 10-12.010 to 12 CSR 10-12.515)
- Chapter 16 - Cigarette Tax (§ 12 CSR 10-16.010 to 12 CSR 10-16.170)
- Chapter 22 - Senior Citizens Tax Relief (§ 12 CSR 10-22.010 to 12 CSR 10-22.020)
- Chapter 23 - Motor Vehicle (§ 12 CSR 10-23.010 to 12 CSR 10-23.600)
- Chapter 24 - Driver License Bureau Rules (§ 12 CSR 10-24.010 to 12 CSR 10-24.485)
- Chapter 25 - Motor Vehicle Financial Responsibility (§ 12 CSR 10-25.010 to 12 CSR 10-25.150)
- Chapter 26 - Dealer Licensure (§ 12 CSR 10-26.010 to 12 CSR 10-26.231)
- Chapter 39 - Collections for State Hospitals and Institutions (§ 12 CSR 10-39.010)
- Chapter 40 - Motorcycle Helmet Standards (§ 12 CSR 10-40.010)
- Chapter 41 - General Tax Provisions (§ 12 CSR 10-41.010 to 12 CSR 10-41.040)
- Chapter 42 - General Department Policies (§ 12 CSR 10-42.030 to 12 CSR 10-42.110)
- Chapter 43 - Investment of Nonstate Funds (§ 12 CSR 10-43.010 to 12 CSR 10-43.030)
- Chapter 44 - Miscellaneous Fees and Taxes (§ 12 CSR 10-44.010 to 12 CSR 10-44.100)
- Chapter 101 - Sales/Use Tax-Nature of Tax (§ 12 CSR 10-101.500 to 12 CSR 10-101.700)
- Chapter 102 - Sales/Use Tax - Taxpayers Rights (§ 12 CSR 10-102.016 to 12 CSR 10-102.554)
- Chapter 103 - Sales/Use Tax-Imposition of Tax (§ 12 CSR 10-103.017 to 12 CSR 10-103.876)
- Chapter 104 - Sales/Use Tax-Registration (§ 12 CSR 10-104.020 to 12 CSR 10-104.050)
- Chapter 107 - Sales/Use Tax-Exemption Certificates (§ 12 CSR 10-107.100)
- Chapter 108 - Sales/Use Tax-Taxable Services (§ 12 CSR 10-108.300 to 12 CSR 10-108.700)
- Chapter 109 - Sales/Use Tax-Sale of Property vs. Sale of Service (§ 12 CSR 10-109.050)
- Chapter 110 - Sales/Use Tax-Exemptions (§ 12 CSR 10-110.013 to 12 CSR 10-110.990)
- Chapter 111 - Sales/Use Tax-Machinery and Equipment Exemptions (§ 12 CSR 10-111.010 to 12 CSR 10-111.101)
- Chapter 112 - Sales/Use Tax-Contractors (§ 12 CSR 10-112.010 to 12 CSR 10-112.300)
- Chapter 113 - Sales/Use Tax - Use Tax (§ 12 CSR 10-113.200 to 12 CSR 10-113.400)
- Chapter 114 - Sales/Use Tax - Constitutional Issues (§ 12 CSR 10-114.100)
- Chapter 115 - Sales/Use Tax-Statute of Limitations (§ 12 CSR 10-115.100)
- Chapter 117 - Sales/Use Tax-Local Taxes (§ 12 CSR 10-117.100)
- Chapter 400 - Individual Income Tax (§ 12 CSR 10-400.200 to 12 CSR 10-400.250)
- Chapter 405 - [Rescinded] (§ 12 CSR 10-405.100 to 12 CSR 10-405.205)
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
- Chapter 1 - Organization of Department of Revenue (§ 12 CSR 10-1.010 to 12 CSR 10-1.020)
- Chapter 2 - Income Tax (§ 12 CSR 10-2.005 to 12 CSR 10-2.730)
- Chapter 3 - State Sales Tax (§ 12 CSR 10-3.002 to 12 CSR 10-3.898)
- Chapter 4 - State Use Tax (§ 12 CSR 10-4.005 to 12 CSR 10-4.634)
- Chapter 5 - City Sales Tax, Transportation Sales Tax and Public Mass Transportation Tax (§ 12 CSR 10-5.005 to 12 CSR 10-5.605)
- Chapter 6 - Motor Vehicle Fuel Tax (§ 12 CSR 10-6.010 to 12 CSR 10-6.100)
- Chapter 7 - Special Motor Fuel Use Tax (§ 12 CSR 10-7.010 to 12 CSR 10-7.330)
- Chapter 8 - Inheritance and Estate Tax (§ 12 CSR 10-8.010 to 12 CSR 10-8.190)
- Chapter 9 - Corporation Franchise Tax (§ 12 CSR 10-9.010 to 12 CSR 10-9.290)
- Chapter 10 - Financial Institutions (§ 12 CSR 10-10.010 to 12 CSR 10-10.180)
- Chapter 11 - County Sales Tax (§ 12 CSR 10-11.030 to 12 CSR 10-11.230)
- Chapter 12 - Bingo Tax (§ 12 CSR 10-12.010 to 12 CSR 10-12.515)
- Chapter 16 - Cigarette Tax (§ 12 CSR 10-16.010 to 12 CSR 10-16.170)
- Chapter 22 - Senior Citizens Tax Relief (§ 12 CSR 10-22.010 to 12 CSR 10-22.020)
- Chapter 23 - Motor Vehicle (§ 12 CSR 10-23.010 to 12 CSR 10-23.600)
- Chapter 24 - Driver License Bureau Rules (§ 12 CSR 10-24.010 to 12 CSR 10-24.485)
- Chapter 25 - Motor Vehicle Financial Responsibility (§ 12 CSR 10-25.010 to 12 CSR 10-25.150)
- Chapter 26 - Dealer Licensure (§ 12 CSR 10-26.010 to 12 CSR 10-26.231)
- Chapter 39 - Collections for State Hospitals and Institutions (§ 12 CSR 10-39.010)
- Chapter 40 - Motorcycle Helmet Standards (§ 12 CSR 10-40.010)
- Chapter 41 - General Tax Provisions (§ 12 CSR 10-41.010 to 12 CSR 10-41.040)
- Chapter 42 - General Department Policies (§ 12 CSR 10-42.030 to 12 CSR 10-42.110)
- Chapter 43 - Investment of Nonstate Funds (§ 12 CSR 10-43.010 to 12 CSR 10-43.030)
- Chapter 44 - Miscellaneous Fees and Taxes (§ 12 CSR 10-44.010 to 12 CSR 10-44.100)
- Chapter 101 - Sales/Use Tax-Nature of Tax (§ 12 CSR 10-101.500 to 12 CSR 10-101.700)
- Chapter 102 - Sales/Use Tax-Taxpayer Rights (§ 12 CSR 10-102.016 to 12 CSR 10-102.110)
- Chapter 103 - Sales/Use Tax-Imposition of Tax (§ 12 CSR 10-103.017 to 12 CSR 10-103.876)
- Chapter 104 - Sales/Use Tax-Registration (§ 12 CSR 10-104.020 to 12 CSR 10-104.050)
- Chapter 107 - Sales/Use Tax-Exemption Certificates (§ 12 CSR 10-107.100 to 12 CSR 10-107.100)
- Chapter 108 - Sales/Use Tax-Taxable Services (§ 12 CSR 10-108.300 to 12 CSR 10-108.700)
- Chapter 109 - Sales/Use Tax-Sale of Property vs. Sale of Service (§ 12 CSR 10-109.050)
- Chapter 110 - Sales/Use Tax-Exemptions (§ 12 CSR 10-110.013 to 12 CSR 10-110.990)
- Chapter 111 - Sales/Use Tax-Machinery and Equipment Exemptions (§ 12 CSR 10-111.010 to 12 CSR 10-111.101)
- Chapter 112 - Sales/Use Tax-Contractors (§ 12 CSR 10-112.010 to 12 CSR 10-112.300)
- Chapter 113 - Sales/Use Tax - Use Tax (§ 12 CSR 10-113.200 to 12 CSR 10-113.400)
- Chapter 114 - Sales/Use Tax - Constitutional Issues (§ 12 CSR 10-114.100)
- Chapter 115 - Sales/Use Tax-Statute of Limitations (§ 12 CSR 10-115.100)
- Chapter 117 - Sales/Use Tax-Local Taxes (§ 12 CSR 10-117.100 to 12 CSR 10-117.100)
- Chapter 400 - Individual Income Tax (§ 12 CSR 10-400.200 to 12 CSR 10-400.250)
- Chapter 405 - [Rescinded] (§ 12 CSR 10-405.100 to 12 CSR 10-405.205)