Forms

PURPOSE: This rule establishes requirements for forms for Retail and Mobile licensees. (1) All information required by this chapter to be recorded shall be recorded in a permanent form. (2) Retail and Mobile licensees shall use the forms approved in the internal control system. (3) If monetary corrections must be made to a form, the form shall be voided and replaced with a new form. (4) In the event a form has to be voided, the original and all copies shall be marked “void” and accompanied by the signature of the employee voiding the form and an employee verifying the void, with a brief explanation of why it was voided. If a void is required because a sequentially numbered form failed to print, this information, along with the form control number, date, and time, shall be recorded on a supplemental document and retained. (5) The internal control system shall include a copy of each form discussed in the licensee’s internal control system. (6) The information required on the form shall be accurately recorded by the employee who completes the form. (7) When a multi-part form is required, ensure that each part is distinguishable. (8) All signatures shall include the employee’s first initial, last name, and the last six (6) digits of the employee’s occupational license number, which shall be legible. (9) The form descriptions in the internal control system shall specify the job positions of the individuals whose signatures are required on each form. (10) When a form is signed, the individual signing the form is attesting to the accuracy of information recorded on the form. Therefore, forms shall not be signed before the information on the form has been recorded and verified. Revenue audit shall have a means by which the authenticity of signatures can be verified. (11) An electronic signature is acceptable only when the signature is auto-populated to the form from the employee’s login by the computer system. The signature cannot be manually keyed into the report to meet the requirement of an electronic signature. Electronic signatures can be recorded as user IDs, as long as the user ID is unique and identifiable to the employee. The electronic signature does not require the occupational license number to be recorded. Employee passwords shall be kept confidential and shall not be shared. An employee’s login and password shall only be used by the employee to whom it belongs. A report listing the user IDs and the corresponding employee’s name shall be available to the commission upon request. (12) If a form requires a report number, the forms shall be sequentially numbered. AUTHORITY: section 39(g) of Article III, Mo. Const., section 313.004, RSMo 2016, and sections 313.800–313.850, RSMo 2016 and Supp. 2025.* Original rule filed May 14, 2025, effective Nov. 30, 2025. *Original authority: 313.004, RSMo 1993, amended 1994, 2014, and 313.800-313.850, see Revised Statutes of Missouri, 2016 and Supp. 2025.