Missouri DOR Adopts Amended Sales, Use Tax Rule on Drinks, Beverages

The Missouri Department of Revenue (DOR) adopted amendments to the rule regarding taxation of drinks and beverages for sales and use tax purposes. The regulation incorporates a court decision that clarifies the requirements for applying sales tax and corrects a statutory reference. The regulation takes effect Feb. 28. [Mo. Dep’t of Revenue, Reg. 12 CSR 10-103.050, 01/15/26]