Missouri DOR Proposes Amending Sales, Use Tax Rule on Drinks, Beverages

The Missouri Department of Revenue (DOR) proposed amendments to a rule regarding taxation of drinks and beverages for sales and use tax purposes. This proposal incorporates a court decision that clarifies the requirements for applying sales tax and corrects a statutory reference. Comments on the proposed rule are due by Oct. 31. [Mo. Dep’t of Revenue, Proposed Reg. 12 CSR 10-103.050, 10/01/25]