Missouri DOR Proposes Amending Sales, Use Tax Rule on Temporary Storage

The Missouri Department of Revenue (DOR) proposed an amendment to the rule regarding temporary storage for sales and use tax purposes. The amendment aims to provide clarification by adding a court decision, Custom Hardware Engineering & Consulting, Inc. v. Director of Revenue, which explains the application of the temporary storage exemption and related tax issues. The court decision addresses topics such as taxable use, resale exemption, and the Administrative Hearing Commission’s authority. Comments on the proposed rule are due by Dec. 17. [Mo. Dep’t of Revenue, Proposed Reg. Section 12 CSR 10-113.300, 11/17/25 Mo. Reg.]