There is a newer version of the Missouri Revised Statutes
2009 Missouri Revised Statutes
Title X TAXATION AND REVENUE
Chapter 144 Sales and Use Tax
- 144.010. Definitions.
- 144.011. Sale at retail not to include certain transfers.
- 144.012. Sales of tangible property to vending machine owners or operators deemed a sale at retail subject to certain sales tax, exceptions.
- 144.013. Tax imposed in accordance with federal Mobile Telecommunications Sourcing Act.
- 144.014. Food, retail sales of, rate of tax, revenue deposited in school district trust fund--definition of food.
- 144.015. Promulgation of rules.
- 144.020. Rate of tax--tickets, notice of sales tax--lease or rental of personal property exempt from tax, when.
- 144.021. Imposition of tax--seller's duties.
- 144.025. Transactions involving trade-in or rebate, how computed--exceptions--definitions--agricultural use, allowance.
- 144.027. Items replaced due to theft or casualty loss, credit against sales taxes allowed, when.
- 144.030. Exemptions from state and local sales and use taxes.
- 144.032. Cities or counties may impose sales tax on utilities--determination of domestic use.
- 144.034. Exemption, advertising and advertising products.
- 144.036. (Repealed L. 2007 S.B. 613 Revision § A)
- 144.037. Exemption for retail sales made through the use of federal food stamp coupons.
- 144.038. Exemption for retail sales made through the use of women, infants and children program vouchers.
- 144.039. Exemption, purchases by state legislator, when.
- 144.041. (Repealed L. 2007 S.B. 613 Revision § A)
- 144.043. Light aircraft, definitions--exemption from sales tax, when.
- 144.044. New manufactured homes and modular units--partial sales tax exemption.
- 144.045. Transfer of transcripts, depositions, exhibits, computer disks prepared by a court reporter are a nontaxable service not tangible property--farm machinery nontaxable.
- 144.046. Exemption for electrical current to battery manufacturers, when.
- 144.047. Aircraft used only for applying agricultural chemicals to be considered farm machinery, exempt from sales and use tax.
- 144.048. (Repealed L. 2007 S.B. 613 Revision § A)
- 144.049. Sales tax holiday for clothing, personal computers, and school supplies, when.
- 144.050. Additional to other taxes--exceptions.
- 144.053. Farm machinery and equipment exempt from state and local sales and use tax, when.
- 144.054. Additional sales tax exemptions for various industries and political subdivisions.
- 144.057. All tangible personal property on U.S. munitions list, exempt from state and local sales and use tax.
- 144.060. Purchaser to pay sales tax--refusal, a misdemeanor--exception.
- 144.062. Construction materials, exemption allowed, when--exemption certificate, form, content, purpose--effect--entity having unauthorized exemption certificate, effect.
- 144.063. Fencing materials and motor fuel used for agricultural purposes exempt from state and local sales and use tax.
- 144.069. Sales of motor vehicles, trailers, boats and outboard motors deemed consummated at address of owner--some leases deemed consummated at address of lessee.
- 144.070. Purchase or lease of motor vehicles, trailers, boats and outboard motors, tax on--option granted lessor--application to act as leasing company.
- 144.071. Rescission of sale requires tax refund, when.
- 144.080. Seller responsible for tax--rules--returns--unlawful to advertise absorption of tax--penalty.
- 144.081. Quarter-monthly remittance, when--deemed filed on time, when--quarter-monthly defined--underpayment, penalty, exceptions--electronic funds payment system authorized.
- 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.
- 144.087. Retail sales licensee to give bond, when--cash bond deposit and refund--licensee in default has option to provide letter of credit or certificate of deposit.
- 144.090. Director may require monthly or annual returns instead of quarterly--when due.
- 144.100. Returns filed with the director--charge and time sales--correction of errors, procedures.
- 144.115. Returns kept four years--destroyed, when.
- 144.118. Retail sales tax license, administrative penalty for failure to obtain--burden of proof required by the department.
- 144.121. Records of department of revenue and certain counties may be inspected and audited by political subdivisions imposing taxes--request, procedure--charge.
- 144.122. Records of department of revenue, political subdivision ineligible to require disclosure--effect of abuse of confidentiality--city may inspect county records.
- 144.130. Refunds to purchasers, deduction.
- 144.140. Seller may retain two percent of tax.
- 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.
- 144.155. Limitation on time period to assess liability of transferee--death effect--transferee defined.
- 144.157. Violations in collecting, penalty.
- 144.160. Extension of time by director for payment of tax.
- 144.170. Interest on delinquent taxes--rate.
- 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.
- 144.200. Appropriation for refunds.
- 144.210. Burden of proving questionable sale on seller--exemption certificates--additional assessment--notice.
- 144.220. Time period for director to make additional assessments--exemptions held invalid by supreme court, effects.
- 144.230. Assessed penalty and tax due, when.
- 144.240. Assessment final when, appeal--procedures.
- 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.
- 144.261. Review by administrative hearing commission.
- 144.270. Rulemaking authority.
- 144.285. Tax brackets to be established by director of revenue--how applied--taxpayer owing more than one political subdivision, distribution, penalties.
- 144.290. Duty of director in collecting tax of itinerant seller--security may be required--cash bond, deposit and refund.
- 144.300. Director may demand information.
- 144.310. Records kept by director.
- 144.320. Records required to be kept.
- 144.330. Examination of records--investigations.
- 144.340. Exemption from testifying--immunity from prosecution.
- 144.350. Penalty for failure to testify.
- 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.
- 144.390. Unpaid taxes may be recovered at law--procedure.
- 144.400. Suit for taxes filed, where--jurisdiction.
- 144.410. Remedies of state, cumulative.
- 144.420. Certification of delinquencies to attorney general--collection suits.
- 144.425. Compromise of delinquent taxes--percentage--limitation--procedure.
- 144.427. Taxpayer's agreement to certain conditions to obtain compromise.
- 144.430. Legal expenses.
- 144.440. Use tax on purchased or leased motor vehicles, trailers, boats and outboard motors--option of lessor, effect of.
- 144.450. Exemptions from use tax.
- 144.455. Use tax on motor vehicles and trailers, purpose of--receipts credited to state highway department fund.
- 144.470. Taxes now authorized not prohibited.
- 144.480. Failure to furnish a return, penalty.
- 144.490. Penalty for false return.
- 144.500. Penalty for fraud or evasion.
- 144.510. Violation of this law a misdemeanor.
- 144.512. Retail sales licenses, businesses and transient employers not in compliance, writs of attachment or injunction authorized.
- 144.513. College bookstores, sales by, subject to tax.
- 144.514. (Repealed L. 2007 S.B. 613 Revision § A)
- 144.517. Textbooks, sales and use tax exemption.
- 144.518. Exemption for machines or parts for machines used in a commercial, coin-operated amusement and vending business.
- 144.525. Motor vehicles, haulers, boats and outboard motors, state and local sales or use tax, rate, how computed, exception--outboard motors, when, computation.
- 144.526. Show Me Green sales tax holiday--sales tax exemption for energy star certified new appliances--political subdivision may allow exemption--retailer exception.
- 144.600. Title of law.
- 144.605. Definitions.
- 144.610. Tax imposed, property subject, who liable.
- 144.613. Boats and boat motors--use tax to be paid before registration issued.
- 144.615. Exemptions.
- 144.617. Exemptions, certain transactions between corporations and shareholders--partners and partnerships.
- 144.620. Presumption arising from sale for delivery to state.
- 144.625. Vendors may be required to give bond.
- 144.630. Agent of vendor for service, designation or agreement as to--process served, how.
- 144.635. Vendor to collect tax from purchasers--selling agent not liable for tax, when.
- 144.640. Taxpayer to keep records, examination.
- 144.645. Investigations, subpoenas, oaths.
- 144.650. Vendors to register, information required.
- 144.655. Return, when filed--payment, when due--rules--exemption, limits.
- 144.660. Director's powers as to returns.
- 144.665. Failure to file return, penalties--exceptions.
- 144.670. Additional assessment made when, notice.
- 144.675. Penalty assessed for fraud or evasion, notice.
- 144.690. Final assessments may be filed in clerk's office, executions thereon--remedies cumulative.
- 144.695. Excess payments to be adjusted or refunded.
- 144.696. Refund of overpayments--claim for refund--time for making claims.
- 144.700. Revenue placed in general revenue, exception placement in school district trust fund--payment under protest, procedure, appeal, refund.
- 144.701. One cent sales and use tax designated local tax--collection fee allowed state--school district trust fund created, investment.
- 144.705. Rules and regulations, adoption--copies available.
- 144.710. Allowance to vendor for collecting.
- 144.715. Notices served, how.
- 144.720. Sales tax interest and penalty provisions applicable.
- 144.725. Failure to obey subpoena or to produce books, a misdemeanor.
- 144.730. Advertising that vendor absorbs tax, a misdemeanor.
- 144.735. Failure to make return, pay tax or keep records, penalty.
- 144.740. False return or statement, penalty.
- 144.745. Violation not having a specific penalty deemed a misdemeanor.
- 144.746. Extension of time for filing for refund or proposed assessment by agreement--requirements.
- 144.749. (Repealed L. 2007 S.B. 613 Revision § A)
- 144.757. Local use tax to fund community comeback program--rate of tax--St. Louis County--ballot of submission--notice to director of revenue--repeal or reduction of local sales tax, effect on local use tax.
- 144.759. Collection of additional local use tax for economic development--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.
- 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.
- 144.805. Aviation jet fuel sold to common carriers in interstate transporting or storage 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.
- 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.
- 144.809. Exemption for aviation jet fuel, when.
- 144.811. Broadcast equipment purchased by broadcast stations exempt from sales and use tax--definitions.
- 144.815. Bullion and investment coins, sales and use tax exemption.
- 144.817. Sales tax exemption for certain property donated to the state within one year of purchase.
- 144.1000. Citation of act.
- 144.1003. Definitions.
- 144.1006. Multistate discussions permitted, state representation, duties.
- 144.1009. Agreements not to invalidate or amend state law--action of general assembly required for implementation of conditions, procedure.
- 144.1012. Elements of agreement, number of delegates necessary to enter into.
- 144.1015. Features of agreement to be considered.
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