Missouri DOR Amends Sales, Use Tax Exemption Rule for Energy, Materials

The Missouri Department of Revenue (DOR) adopted amendments to the rule on sales and use tax exemptions for specific energy and materials used in manufacturing and related activities. The rule updates references from “mobile home” to “manufactured home” and specifies that energy used solely for cable television services is taxable. The regulation takes effect May 30. [Mo. Dep’t of Revenue, Reg. Section 12 CSR 10-110.601, 04/01/26 Mo. Reg.]