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2011 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 144 Sales and Use Tax
Section 144.140. Seller may retain two percent of tax.
Universal Citation:
MO Rev Stat § 144.140.
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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)
Annotation Copyright Missouri Joint Committee on Legislative Research
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