Missouri DOR Rescinds Sales, Use Tax Exemption Rule on Certain Materials, Goods

The Missouri Department of Revenue (DOR) adopted a rule rescission regarding materials and other goods used or consumed in manufacturing. This rescission is necessary because the exemption is now fully covered by statute and is no longer a partial sales tax exemption. The rescinded rule takes effect April 30. [Mo. Dep’t of Revenue, Reg. Section 12 CSR 10-110.201, 03/02/26 Mo. Reg.]