Missouri DOR Rescinds Sales, Use Tax Exemption Rule on Certain Items

The Missouri Department of Revenue (DOR) rescinded a rule that exempted certain items used or consumed by photographers, photofinishers, and photoengravers from sales and use tax. The recission is necessary because the partial sales tax exemption on the items is no longer applicable, as existing statutes fully address it. The rescinded rule will take effect April 30. [Mo. Dep’t of Revenue, Reg. Section 12 CSR 10-103.381, 03/02/26 Mo. Reg.]