052 Optional Single Sales Factor
(Rescinded February 29, 2024) AUTHORITY: section 143.961, RSMo 2000, and section 143.451.2(3), RSMo Supp. 2013. Original rule filed Sept. 18, 2013, effective March 30, 2014. Rescinded: Filed July 11, 2023, effective Feb. 29, 2024.