Missouri DOR Adopts Regulation on Electronic Filing, Waiver for Sales and Use Tax Returns

The Missouri Department of Revenue (DOR) June 1 adopted a regulation on electronic filing requirements and waivers for sales and use tax purposes. The rule includes measures: 1) clarifying that filers with three or more registered business locations must file a return with the DOR’s Director indicating their tax liability, using either paper forms or an approved electronic method; 2) specifying that filers exempt from electronic filing must have received written confirmation from the director granting the exemption; and 3) stating the reasons the director grants electronic filing exemptions. The regulation takes effect July 1. [Mo. Dep’t of Revenue, Reg. ...