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Sales and Use Tax
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Missouri Revised Statutes
Taxation and Revenue
Sales and Use Tax
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Section
144.008
Nonseverability clause.
Section
144.010
Definitions.
Section
144.011
Sale at retail not to include certain transfers — assumption of liability, effect of.
Section
144.011
Sale at retail not to include certain transfers.
Section
144.012
Sales of tangible property to vending machine owners or operators deemed a sale at retail subject to certain sales tax, exceptions.
Section
144.013
Tax imposed in accordance with federal Mobile Telecommunications Sourcing Act.
Section
144.014
Food, retail sales of, rate of tax, revenue deposited in school district trust fund — definition of food.
Section
144.014
Food, retail sales of, rate of tax, revenue deposited in school district trust fund — definition of food.
Section
144.015
Promulgation of rules.
Section
144.018
Resale of tangible personal property, exempt or excluded from sales and use tax, when — intent of exclusion.
Section
144.020
Rate of tax — tickets, notice of sales tax.
Section
144.020
Rate of tax — tickets, notice of sales tax.
Section
144.021
Imposition of tax — seller's duties — modification of taxable status of tangible personal property or services, notification of sellers, when, manner.
Section
144.025
Transactions involving trade-in or rebate, how computed — exceptions — definitions — agricultural use, allowance.
Section
144.027
Items replaced due to theft or casualty loss, credit against sales taxes allowed, when.
Section
144.030
Exemptions from state and local sales and use taxes.
Section
144.032
Cities or counties may impose sales tax on utilities — determination of domestic use.
Section
144.034
Exemption, advertising and advertising products.
Section
144.037
Exemption for retail sales made through the use of federal food stamp coupons.
Section
144.038
Exemption for retail sales made through the use of women, infants and children program vouchers.
Section
144.039
Exemption, purchases by state legislator, when.
Section
144.043
Light aircraft, definitions — exemption from sales tax, when.
Section
144.044
New manufactured homes and modular units — partial sales tax exemption — sale of used manufactured home, exemption.
Section
144.045
Transfer of transcripts, depositions, exhibits, computer disks prepared by a court reporter are a nontaxable service not tangible property — farm machinery nontaxable.
Section
144.046
Exemption for electrical current to battery manufacturers, when.
Section
144.047
Aircraft used only for applying agricultural chemicals to be considered farm machinery, exempt from sales and use tax.
Section
144.049
Sales tax holiday for clothing, personal computers, and school supplies, when — exemptions — discounts, how treated — exchanges and returns, how treated.
Section
144.049
Sales tax holiday for clothing, personal computers, and school supplies, when.
Section
144.050
Additional to other taxes — exceptions.
Section
144.053
Farm machinery and equipment exempt from state and local sales and use tax, when.
Section
144.054
Additional sales tax exemptions for various industries and political subdivisions.
Section
144.054
Additional sales tax exemptions for various industries and political subdivisions.
Section
144.057
All tangible personal property on U.S. munitions list, exempt from state and local sales and use tax.
Section
144.060
Purchaser to pay sales tax — refusal, a misdemeanor — exception.
Section
144.062
Construction materials, exemption allowed, when — exemption certificate, form, content, purpose — effect — entity having unauthorized exemption certificate, effect.
Section
144.063
Fencing materials and motor fuel used for agricultural purposes exempt from state and local sales and use tax.
Section
144.064
Firearms or ammunition, limitation on sales tax levied.
Section
144.069
Sales of motor vehicles, trailers, boats and outboard motors imposed at address of owner — some leases deemed imposed at address of lessee.
Section
144.070
Purchase or lease of motor vehicles, trailers, boats and outboard motors, tax on — official certificate issued — application to act as leasing company, requirements — operation as registered fleet owner, when — motor vehicle dealers, application to collect and remit tax.
Section
144.071
Rescission of sale requires tax refund, when.
Section
144.080
Seller responsible for tax — rules — returns — advertising absorption of tax, stated on invoice or receipt — violation, penalty.
Section
144.081
Quarter-monthly remittance, when — deemed filed on time, when — quarter-monthly defined — underpayment, penalty, exceptions — electronic funds payment system authorized.
Section
144.083
Retail sales license required for all collectors of tax — prerequisite to issuance of city or county occupation license — prerequisite for sales at retail — statement of no tax due required.
Section
144.087
Retail sales licensee, bond given, when — cash bond deposit and refund — licensee in default has option to provide letter of credit or certificate of deposit.
Section
144.088
Definitions — rate of sales tax stated on receipt or invoice, when, contents.
Section
144.090
Director may require monthly or annual returns instead of quarterly — when due.
Section
144.100
Returns filed with the director — charge and time sales — correction of errors, procedures.
Section
144.115
Returns kept four years — destroyed, when.
Section
144.118
Retail sales tax license, administrative penalty for failure to obtain — burden of proof required by the department.
Section
144.121
Records of department of revenue and certain counties may be inspected and audited by political subdivisions imposing taxes — request, procedure — charge.
Section
144.122
Records of department of revenue, political subdivision ineligible to require disclosure — effect of abuse of confidentiality — city may inspect county records.
Section
144.130
Refunds to purchasers, deduction.
Section
144.140
Seller may retain two percent of tax — certified service provider, monetary allowance from taxes in lieu of two percent retention.
Section
144.140
Seller may retain two percent of tax.
Section
144.150
Withholding of tax money in case of sale of business — director to send statements to certain persons, when — secured creditors, priority, exempt from tax liability.
Section
144.155
Limitation on time period to assess liability of transferee — death effect — transferee defined.
Section
144.157
Violations in collecting, penalty.
Section
144.160
Extension of time by director for payment of tax.
Section
144.170
Interest on delinquent taxes — rate.
Section
144.190
Refund of overpayments — claim for refund — time for making claims — paid to whom — direct pay agreement for certain purchasers — special rules for error corrections — refund not allowed, when — taxes paid more than once, effect of.
Section
144.200
Appropriation for refunds.
Section
144.210
Burden of proving questionable sale on seller — exemption certificates — additional assessment — notice.
Section
144.220
Time period for director to make additional assessments — exemptions held invalid by supreme court, effects.
Section
144.230
Assessed penalty and tax due, when.
Section
144.240
Assessment final when, appeal — procedures.
Section
144.250
Failure to file return or pay tax — monetary penalty, assessment — director to estimate delinquency — written notice, how served — penalties for motor vehicles doubled, when.
Section
144.261
Review by administrative hearing commission.
Section
144.270
Rulemaking authority.
Section
144.285
Tax brackets to be established by director of revenue — how applied — taxpayer owing more than one political subdivision, distribution, penalties.
Section
144.290
Duty of director in collecting tax of itinerant seller — security may be required — cash bond, deposit and refund.
Section
144.300
Director may demand information.
Section
144.310
Records kept by director.
Section
144.320
Records required to be kept.
Section
144.330
Examination of records — investigations.
Section
144.340
Exemption from testifying — immunity from prosecution.
Section
144.350
Penalty for failure to testify.
Section
144.380
Liens on property, notice to taxpayer, duration effect — improperly filed liens, notice to director, contents — release of lien, procedure — fees — duties of director.
Section
144.390
Unpaid taxes may be recovered at law — procedure.
Section
144.400
Suit for taxes filed, where — jurisdiction.
Section
144.410
Remedies of state, cumulative.
Section
144.420
Certification of delinquencies to attorney general — collection suits.
Section
144.425
Compromise of delinquent taxes — percentage — limitation — procedure.
Section
144.427
Taxpayer's agreement to certain conditions to obtain compromise.
Section
144.430
Legal expenses.
Section
144.440
Purchase price of motor vehicles, trailers, boats and outboard motors to be disclosed, when — payment of tax, when — inapplicability to manufactured homes.
Section
144.450
Exemptions from use tax.
Section
144.455
Tax on motor vehicles and trailers, purpose of — receipts credited as constitutionally required.
Section
144.470
Taxes now authorized not prohibited.
Section
144.480
Failure to furnish a return, penalty.
Section
144.490
Penalty for false return.
Section
144.500
Penalty for fraud or evasion.
Section
144.510
Violation of this law a misdemeanor.
Section
144.512
Retail sales licenses, businesses and transient employers not in compliance, writs of attachment or injunction authorized.
Section
144.513
College bookstores, sales by, subject to tax.
Section
144.517
Textbooks, sales and use tax exemption.
Section
144.518
Exemption for machines or parts for machines used in a commercial, coin-operated amusement and vending business.
Section
144.525
Motor vehicles, haulers, boats and outboard motors, state and local tax, rate, how computed, exception — outboard motors, when, computation.
Section
144.526
Show Me Green sales tax holiday — sales tax exemption for energy star certified new appliances — layaway sales, discounted sale price, delayed delivery, exchanges and returns, how treated.
Section
144.526
Show Me Green sales tax holiday — sales tax exemption for energy star certified new appliances — political subdivision may allow exemption — retailer exception.
Section
144.527
Farmers' market, sales and use tax exemption for farm products sold.
Section
144.600
Title of law.
Section
144.605
Definitions.
Section
144.605
Definitions.
Section
144.608
Securing payment and accounting for tax collection, department duties — rulemaking authority — sunset provision.
Section
144.610
Tax imposed, property subject, exclusions, who liable — inapplicable to out-of-state businesses and employees, when.
Section
144.613
Boats and boat motors — tax to be paid before registration issued.
Section
144.615
Exemptions.
Section
144.617
Exemptions, certain transactions between corporations and shareholders — partners and partnerships.
Section
144.620
Presumption arising from sale for delivery to state.
Section
144.625
Vendors may be required to give bond.
Section
144.630
Agent of vendor for service, designation or agreement as to — process served, how.
Section
144.635
Vendor to collect tax from purchasers — selling agent not liable for tax, when.
Section
144.637
Boundary change database for taxing jurisdictions, requirements — immunity from liability, when.
Section
144.638
Taxability matrix, products and services — purchaser not subject to penalty for failure to remit proper amount of tax, when.
Section
144.640
Taxpayer to keep records, examination.
Section
144.645
Investigations, subpoenas, oaths.
Section
144.650
Vendors to register, information required.
Section
144.655
Return, when filed — payment, when due — rules — exemption, limits.
Section
144.660
Director's powers as to returns.
Section
144.665
Failure to file return, penalties — exceptions.
Section
144.670
Additional assessment made when, notice.
Section
144.675
Penalty assessed for fraud or evasion, notice.
Section
144.690
Final assessments may be filed in clerk's office, executions thereon — remedies cumulative.
Section
144.695
Excess payments to be adjusted or refunded.
Section
144.696
Refund of overpayments — claim for refund — time for making claims.
Section
144.700
Revenue placed in general revenue, exception placement in school district trust fund — payment under protest, procedure, appeal, refund.
Section
144.701
One cent sales and use tax designated local tax — collection fee allowed state — school district trust fund created, investment.
Section
144.705
Rules and regulations, adoption — copies available.
Section
144.710
(Repealed L. 2021 S.B. 153 & 97) (1/1/2023)
Section
144.710
Allowance to vendor for collecting.
Section
144.715
Notices served, how.
Section
144.720
Sales tax interest and penalty provisions applicable.
Section
144.725
Failure to obey subpoena or to produce books, a misdemeanor.
Section
144.730
Advertising that vendor absorbs tax, a misdemeanor.
Section
144.735
Failure to make return, pay tax or keep records, penalty.
Section
144.740
False return or statement, penalty.
Section
144.745
Violation not having a specific penalty deemed a misdemeanor.
Section
144.746
Extension of time for filing for refund or proposed assessment by agreement — requirements.
Section
144.750
Out-of-state vendor purchases subject to expansion of use tax, newspaper notice, requirements.
Section
144.752
Marketplace facilitators, registration required — separate reporting and remittance of tax, procedure — rulemaking language.
Section
144.757
Local use tax — rate of tax — ballot of submission — notice to director of revenue — repeal or reduction of local sales tax, effect on local use tax.
Section
144.759
Collection of additional local use tax — deposit in local use tax trust fund, not part of state revenue — distribution to counties and municipalities — refunds — notification to director of revenue on abolishment of tax.
Section
144.761
Repeal or amendment of local use tax — effect on local use tax of repeal of local sales tax — petition to repeal local use tax — ballot measure on repeal of local use tax.
Section
144.805
Aviation jet fuel exempt from all sales and use tax, when — qualification, procedure — common carrier to make direct payment to revenue — tax revenues to be deposited in aviation trust fund — expires when.
Section
144.807
Common carriers in interstate air transportation, exemption for tangible personal property purchased or stored in state then transported out of state and used in the conduct of business — qualification for exemption — use in Missouri, taxes to apply.
Section
144.809
Exemption for aviation jet fuel, when.
Section
144.810
Data storage centers, exemption from sales and use tax — definitions — procedure — certificates of exemption — rulemaking authority.
Section
144.811
Broadcast equipment purchased by broadcast stations exempt from sales and use tax — definitions.
Section
144.815
Bullion and investment coins, sales and use tax exemption.
Section
144.817
Sales tax exemption for certain property donated to the state within one year of purchase.
Section
144.1000
(Repealed L. 2021 S.B. 153 & 97) (1/1/2023)
Section
144.1000
Citation of act.
Section
144.1003
(Repealed L. 2021 S.B. 153 & 97) (1/1/2023)
Section
144.1003
Definitions.
Section
144.1006
(Repealed L. 2021 S.B. 153 & 97) (1/1/2023)
Section
144.1006
Multistate discussions permitted, state representation, duties.
Section
144.1009
(Repealed L. 2021 S.B. 153 & 97) (1/1/2023)
Section
144.1009
Agreements not to invalidate or amend state law — action of general assembly required for implementation of conditions, procedure.
Section
144.1012
(Repealed L. 2021 S.B. 153 & 97) (1/1/2023)
Section
144.1012
Elements of agreement, number of delegates necessary to enter into.
Section
144.1015
(Repealed L. 2021 S.B. 153 & 97) (1/1/2023)
Section
144.1015
Features of agreement to be considered.
Section
144.1021
Effective date of certain sections.