Missouri DOR Adopted Amended Use Tax Rule on Temporary Storage

The Missouri Department of Revenue (DOR) adopted amendments to a rule concerning temporary storage for use tax purposes. The regulation incorporates a court decision that addresses topics such as taxable use, resale exemption, and the Administrative Hearing Commission’s authority. The regulation takes effect April 30. [Mo. Dep’t of Revenue, Reg. Section 12 CSR 10-113.300, 03/02/26 Mo. Reg.]