Missouri DOR Proposes Amending Sale, Use Tax Rule on Direct-Pay Agreements

The Missouri Department of Revenue (DOR) proposed an amendment to a rule regarding direct-pay agreements for sales and use tax purposes. The proposal aims to provide clearer guidelines for dual operators on how to qualify for and enter into a direct pay agreement with the department. Comments on the proposed rule are due by Oct. 31. [Mo. Dep’t of Revenue, Proposed Reg. 12 CSR 10-104.040, 10/01/25]