Missouri DOR Proposes Rescission of Sales, Use Tax Timely Filing Rule

The Missouri Department of Revenue (DOR) proposed rescinding a rule regarding the timely filing of sales and use tax. The rule provided that a postmark would constitute prima facie evidence of the date a return was filed. The Department states the rule is being rescinded because it no longer aligns with existing statute. Comments are due July 15. [Mo. Dep’t of Revenue, Proposed Rescission, 12 CSR 10-103.310, 06/15/26]