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2020 Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 144 - Sales and Use Tax
- Section 144.008 Nonseverability clause. (8/28/2013)
- Section 144.010 Definitions. (8/28/2018)
- Section 144.011 Sale at retail not to include certain transfers. (8/28/2018)
- Section 144.012 Sales of tangible property to vending machine owners or operators deemed a sale at retail subject to certain sales tax, exceptions. (7/1/1989)
- Section 144.013 Tax imposed in accordance with federal Mobile Telecommunications Sourcing Act. (8/1/2002)
- Section 144.014 Food, retail sales of, rate of tax, revenue deposited in school district trust fund — definition of food. (8/28/2007)
- Section 144.015 Promulgation of rules. (8/28/1995)
- Section 144.018 Resale of tangible personal property, exempt or excluded from sales and use tax, when — intent of exclusion. (10/14/2016)
- Section 144.020 Rate of tax — tickets, notice of sales tax. (8/28/2019)
- Section 144.021 Imposition of tax — seller's duties — modification of taxable status of tangible personal property or services, notification of sellers, when, manner. (8/28/2015)
- Section 144.025 Transactions involving trade-in or rebate, how computed — exceptions — definitions — agricultural use, allowance. (12/23/2019)
- Section 144.027 Items replaced due to theft or casualty loss, credit against sales taxes allowed, when. (8/28/1998)
- Section 144.030 Exemptions from state and local sales and use taxes. (8/28/2018)
- Section 144.032 Cities or counties may impose sales tax on utilities — determination of domestic use. (7/8/2011)
- Section 144.034 Exemption, advertising and advertising products. (1/5/1984)
- Section 144.037 Exemption for retail sales made through the use of federal food stamp coupons. (8/28/1986)
- Section 144.038 Exemption for retail sales made through the use of women, infants and children program vouchers. (8/28/1986)
- Section 144.039 Exemption, purchases by state legislator, when. (8/28/1988)
- Section 144.043 Light aircraft, definitions — exemption from sales tax, when. (10/1/1994)
- Section 144.044 New manufactured homes and modular units — partial sales tax exemption — sale of used manufactured home, exemption. (8/28/2015)
- 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. (8/28/1995)
- Section 144.046 Exemption for electrical current to battery manufacturers, when. (1/1/1996)
- Section 144.047 Aircraft used only for applying agricultural chemicals to be considered farm machinery, exempt from sales and use tax. (8/28/1995)
- Section 144.049 Sales tax holiday for clothing, personal computers, and school supplies, when. (8/28/2018)
- Section 144.050 Additional to other taxes — exceptions. (8/28/1945)
- Section 144.053 Farm machinery and equipment exempt from state and local sales and use tax, when. (8/28/2008)
- Section 144.054 Additional sales tax exemptions for various industries and political subdivisions. (8/28/2018)
- Section 144.057 All tangible personal property on U.S. munitions list, exempt from state and local sales and use tax. (8/28/2008)
- Section 144.060 Purchaser to pay sales tax — refusal, a misdemeanor — exception. (8/28/2009)
- Section 144.062 Construction materials, exemption allowed, when — exemption certificate, form, content, purpose — effect — entity having unauthorized exemption certificate, effect. (8/28/2007)
- Section 144.063 Fencing materials and motor fuel used for agricultural purposes exempt from state and local sales and use tax. (8/28/2008)
- Section 144.064 Firearms or ammunition, limitation on sales tax levied. (8/28/2011)
- 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. (8/28/2013)
- 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. (8/28/2020)
- Section 144.071 Rescission of sale requires tax refund, when. (8/28/2013)
- Section 144.080 Seller responsible for tax — rules — returns — advertising absorption of tax, stated on invoice or receipt — violation, penalty. (8/28/2015)
- Section 144.081 Quarter-monthly remittance, when — deemed filed on time, when — quarter-monthly defined — underpayment, penalty, exceptions — electronic funds payment system authorized. (7/1/2003)
- 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. (8/28/2007)
- 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. (8/28/2018)
- Section 144.088 Definitions — rate of sales tax stated on receipt or invoice, when, contents. (8/28/2019)
- Section 144.090 Director may require monthly or annual returns instead of quarterly — when due. (12/31/1994)
- Section 144.100 Returns filed with the director — charge and time sales — correction of errors, procedures. (12/31/1994)
- Section 144.115 Returns kept four years — destroyed, when. (8/28/1957)
- Section 144.118 Retail sales tax license, administrative penalty for failure to obtain — burden of proof required by the department. (8/28/1986)
- Section 144.121 Records of department of revenue and certain counties may be inspected and audited by political subdivisions imposing taxes — request, procedure — charge. (5/10/1994)
- Section 144.122 Records of department of revenue, political subdivision ineligible to require disclosure — effect of abuse of confidentiality — city may inspect county records. (1/1/1981)
- Section 144.130 Refunds to purchasers, deduction. (8/28/1947)
- Section 144.140 Seller may retain two percent of tax. (8/28/1963)
- 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. (12/31/1994)
- Section 144.155 Limitation on time period to assess liability of transferee — death effect — transferee defined. (1/1/1984)
- Section 144.157 Violations in collecting, penalty. (8/28/2004)
- Section 144.160 Extension of time by director for payment of tax. (8/28/1945)
- Section 144.170 Interest on delinquent taxes — rate. (8/28/1982)
- 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. (8/28/2019)
- Section 144.200 Appropriation for refunds. (8/28/1978)
- Section 144.210 Burden of proving questionable sale on seller — exemption certificates — additional assessment — notice. (5/29/1991)
- Section 144.220 Time period for director to make additional assessments — exemptions held invalid by supreme court, effects. (6/12/1990)
- Section 144.230 Assessed penalty and tax due, when. (8/28/1994)
- Section 144.240 Assessment final when, appeal — procedures. (8/28/1994)
- 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. (7/1/2003)
- Section 144.261 Review by administrative hearing commission. (8/28/1994)
- Section 144.270 Rulemaking authority. (8/28/2008)
- Section 144.285 Tax brackets to be established by director of revenue — how applied — taxpayer owing more than one political subdivision, distribution, penalties. (1/1/1984)
- Section 144.290 Duty of director in collecting tax of itinerant seller — security may be required — cash bond, deposit and refund. (1/1/1984)
- Section 144.300 Director may demand information. (8/28/1945)
- Section 144.310 Records kept by director. (1/1/1984)
- Section 144.320 Records required to be kept. (8/28/1986)
- Section 144.330 Examination of records — investigations. (8/28/1945)
- Section 144.340 Exemption from testifying — immunity from prosecution. (8/28/1945)
- Section 144.350 Penalty for failure to testify. (8/28/1945)
- 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. (8/28/1992)
- Section 144.390 Unpaid taxes may be recovered at law — procedure. (8/28/1945)
- Section 144.400 Suit for taxes filed, where — jurisdiction. (1/2/1979)
- Section 144.410 Remedies of state, cumulative. (8/28/1945)
- Section 144.420 Certification of delinquencies to attorney general — collection suits. (8/28/1947)
- Section 144.425 Compromise of delinquent taxes — percentage — limitation — procedure. (8/28/1982)
- Section 144.427 Taxpayer's agreement to certain conditions to obtain compromise. (8/28/1982)
- Section 144.430 Legal expenses. (8/28/1945)
- 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. (8/28/2013)
- Section 144.450 Exemptions from use tax. (8/28/2015)
- Section 144.455 Tax on motor vehicles and trailers, purpose of — receipts credited as constitutionally required. (8/28/2013)
- Section 144.470 Taxes now authorized not prohibited. (8/28/1945)
- Section 144.480 Failure to furnish a return, penalty. (8/28/1974)
- Section 144.490 Penalty for false return. (8/28/1974)
- Section 144.500 Penalty for fraud or evasion. (8/28/1945)
- Section 144.510 Violation of this law a misdemeanor. (8/28/1945)
- Section 144.512 Retail sales licenses, businesses and transient employers not in compliance, writs of attachment or injunction authorized. (8/28/1991)
- Section 144.513 College bookstores, sales by, subject to tax. (8/28/1992)
- Section 144.517 Textbooks, sales and use tax exemption. (8/28/1999)
- Section 144.518 Exemption for machines or parts for machines used in a commercial, coin-operated amusement and vending business. (8/28/2007)
- Section 144.525 Motor vehicles, haulers, boats and outboard motors, state and local tax, rate, how computed, exception — outboard motors, when, computation. (8/28/2013)
- 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. (8/28/2008)
- Section 144.527 Farmers' market, sales and use tax exemption for farm products sold. (8/28/2014)
- Section 144.600 Title of law. (8/28/1959)
- Section 144.605 Definitions. (8/28/2017)
- Section 144.610 Tax imposed, property subject, exclusions, who liable — inapplicable to out-of-state businesses and employees, when. (8/28/2014)
- Section 144.613 Boats and boat motors — tax to be paid before registration issued. (8/28/2013)
- Section 144.615 Exemptions. (8/28/2013)
- Section 144.617 Exemptions, certain transactions between corporations and shareholders — partners and partnerships. (8/28/1984)
- Section 144.620 Presumption arising from sale for delivery to state. (8/28/1959)
- Section 144.625 Vendors may be required to give bond. (8/28/1986)
- Section 144.630 Agent of vendor for service, designation or agreement as to — process served, how. (8/28/1961)
- Section 144.635 Vendor to collect tax from purchasers — selling agent not liable for tax, when. (10/1/1990)
- Section 144.640 Taxpayer to keep records, examination. (8/28/1986)
- Section 144.645 Investigations, subpoenas, oaths. (8/28/1959)
- Section 144.650 Vendors to register, information required. (8/28/1959)
- Section 144.655 Return, when filed — payment, when due — rules — exemption, limits. (8/28/1999)
- Section 144.660 Director's powers as to returns. (8/28/1959)
- Section 144.665 Failure to file return, penalties — exceptions. (1/1/1984)
- Section 144.670 Additional assessment made when, notice. (8/28/1994)
- Section 144.675 Penalty assessed for fraud or evasion, notice. (8/28/1959)
- Section 144.690 Final assessments may be filed in clerk's office, executions thereon — remedies cumulative. (8/28/1959)
- Section 144.695 Excess payments to be adjusted or refunded. (8/28/1959)
- Section 144.696 Refund of overpayments — claim for refund — time for making claims. (8/28/1986)
- Section 144.700 Revenue placed in general revenue, exception placement in school district trust fund — payment under protest, procedure, appeal, refund. (8/28/1993)
- Section 144.701 One cent sales and use tax designated local tax — collection fee allowed state — school district trust fund created, investment. (8/28/1993)
- Section 144.705 Rules and regulations, adoption — copies available. (8/28/1959)
- Section 144.710 Allowance to vendor for collecting. (8/28/1984)
- Section 144.715 Notices served, how. (8/28/1978)
- Section 144.720 Sales tax interest and penalty provisions applicable. (8/28/1994)
- Section 144.725 Failure to obey subpoena or to produce books, a misdemeanor. (8/28/1959)
- Section 144.730 Advertising that vendor absorbs tax, a misdemeanor. (8/28/1959)
- Section 144.735 Failure to make return, pay tax or keep records, penalty. (8/28/1974)
- Section 144.740 False return or statement, penalty. (8/28/1974)
- Section 144.745 Violation not having a specific penalty deemed a misdemeanor. (8/28/1974)
- Section 144.746 Extension of time for filing for refund or proposed assessment by agreement — requirements. (8/28/1994)
- Section 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. (8/28/2007)
- Section 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. (8/28/2007)
- 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. (6/27/2000)
- 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. (8/28/2020)
- 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. (5/10/1993)
- Section 144.809 Exemption for aviation jet fuel, when. (8/28/1996)
- Section 144.810 Data storage centers, exemption from sales and use tax — definitions — procedure — certificates of exemption — rulemaking authority. (8/28/2018)
- Section 144.811 Broadcast equipment purchased by broadcast stations exempt from sales and use tax — definitions. (7/13/1999)
- Section 144.815 Bullion and investment coins, sales and use tax exemption. (8/28/2001)
- Section 144.817 Sales tax exemption for certain property donated to the state within one year of purchase. (8/28/2003)
- Section 144.1000 Citation of act. (7/1/2002)
- Section 144.1003 Definitions. (7/1/2002)
- Section 144.1006 Multistate discussions permitted, state representation, duties. (7/1/2002)
- Section 144.1009 Agreements not to invalidate or amend state law — action of general assembly required for implementation of conditions, procedure. (7/1/2002)
- Section 144.1012 Elements of agreement, number of delegates necessary to enter into. (7/1/2002)
- Section 144.1015 Features of agreement to be considered. (7/1/2002)
CHAPTER CROSS REFERENCES
- Awards may be denied or reduced in certain cases, 136.315
- Bad check, passing in payment of taxes, penalty, 139.235
- Cashiers check, certified checks or money orders required for payment of taxes, when, 139.235
- Delinquencies, contracts to collect with attorneys and collection agencies, 140.850
- Exempt sales, seller may prove before administrative hearing commission, 621.050
- Failure to pay sales or use tax, director of revenue to notify, procedure to pay, failure to comply deemed failure to pay with intent to defraud, 32.052
- Gross receipt tax exemption for surcharge by telecommunication system for deaf and speech-impaired, 209.255
- Limited liability companies, classification and treatment, 347.187
- Litigation expenses may be allowed in certain tax cases, when, 136.315
- Local sales tax on mobile telecommunications systems to comply with federal Mobile Telecommunications Sourcing Act, 32.087
- Motor vehicles and trailers, certificate of ownership, transfer by beneficiary form due to death of one owner, sales and use tax not to apply, 301.684
- Municipalities in St. Louis County, additional sales tax for capital improvement purposes, 94.890
- Parks sales tax to fund counties and cities, procedure, 644.032 and 644.033
- Reciprocal agreements with other states for enforcement of sales and use taxes, records furnished to other taxing authorities, 136.073
- Sale of bingo supplies exempt, 313.085
- State director of revenue to collect sales tax, 136.030
- Storm water control, counties and cities, sales tax to fund, procedure, 644.032 and 644.033
- Subordination of certain tax liens to child support liens, when, 454.522
- Surcharge by telecommunications for deaf and speech-impaired, exemption, 209.255
- Tax amnesty, 32.375 to 32.383
- Vessels documented by U.S. Coast Guard exempt from sales and use tax, but liable for watercraft tax, 306.016
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