There Is a Newer Version of the Missouri Revised Statutes
  1. 2025 Missouri Rev. Stat.
  2. 2024 Missouri Rev. Stat.
  3. 2023 Missouri Rev. Stat.
  4. 2011 Missouri Rev. Stat. (here)
  5. View All Versions
View Our Newest Version Here

2011 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 144 Sales and Use Tax
Section 144.513. College bookstores, sales by, subject to tax.


MO Rev Stat § 144.513. What's This?

College bookstores, sales by, subject to tax.

144.513. Notwithstanding the provisions of section 144.030 to the contrary, sales by institutions of higher education in retail establishments, including, but not limited to, those commonly known as bookstores shall be subject to sales taxes as provided in this chapter.

(L. 1992 H.B. 1155 1 merged with S.B. 716 1)

CROSS REFERENCE:

Textbooks, sales and use tax exemption, exceptions, 144.517

Annotation Copyright Missouri Joint Committee on Legislative Research

Disclaimer: These codes may not be the most recent version. Missouri may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.