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2005 Missouri Revised Statutes - § 144.140. — Seller may retain two percent of tax.

144.140. From every remittance to the director of revenue made on or before the date when the same becomes due, the person required to remit the same shall be entitled to deduct and retain an amount equal to two percent thereof.

(RSMo 1939 � 11431, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.L. 1961 p. 630, A.L. 1963 p. 195)

(1976) Buyer remitting use tax is not entitled to retain 2% of the tax paid. Farm and Home Savings Ass'n. v. Spradling (Mo.), 538 S.W.2d 313.

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