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2020 Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes
MERCHANTS
- Section 150.010 Merchant defined. (1/1/1975)
- Section 150.013 Motor vehicle terms defined. (1/1/1975)
- Section 150.015 Revocation or suspension of dealer's license, when. (8/28/1975)
- Section 150.020 Term merchant construed. (8/28/1945)
- Section 150.030 Farmer not merchant. (8/28/1945)
- Section 150.035 New motor vehicle defined. (8/28/1976)
- Section 150.040 Tax, computed how — exemptions. (1/1/1982)
- Section 150.050 Annual statement — merchants' tax book — township organization counties. (8/28/1945)
- Section 150.055 Assessor to inspect merchants' establishments and report. (8/28/1951)
- Section 150.060 Equalization of valuations by board — notice of raise. (8/28/1951)
- Section 150.070 Clerk to extend tax book and deliver to collector — compensation for such duty, state to pay one-half. (1/1/1988)
- Section 150.080 Report to state tax commission (cities of 100,000 or more). (8/28/1945)
- Section 150.090 Merchant taxation and collection in St. Louis City. (8/28/1945)
- Section 150.100 License necessary — information to be given in application for license — penalty. (8/28/1945)
- Section 150.110 Collector to call on merchants — report violations to grand jury or prosecuting attorney. (8/28/1945)
- Section 150.120 Limitations of license. (8/28/1945)
- Section 150.130 Blank licenses, form, issuance. (8/28/1985)
- Section 150.140 Blanks to collector. (8/28/1945)
- Section 150.150 Collection of fees. (8/28/2003)
- Section 150.190 Collector, annual report to county commission, contents. (8/28/1985)
- Section 150.200 Settlement of collector's accounts by commission — credits allowed collector. (8/28/1985)
- Section 150.210 Erroneous return by collector — penalty. (8/28/1985)
- Section 150.220 Certify to director of revenue amount charged to county collector. (8/28/1945)
- Section 150.230 Failure to pay tax, forfeiture of license. (8/28/1985)
- Section 150.235 Tax delinquent, when — penalties. (8/28/1985)
- Section 150.260 False statement forfeits license. (8/28/1945)
- Section 150.290 Failure to perform duty — penalty (cities of 100,000 or more). (8/28/1985)
- Section 150.300 Manufacturer defined. (8/28/1945)
- Section 150.310 Manufacturer to be licensed and taxed, exemptions — license period. (1/1/1982)
- Section 150.325 Assessor to inspect establishments of manufacturer and report. (8/28/1959)
- Section 150.330 Equalization of valuations by board — notice of raise. (8/28/1951)
- Section 150.340 Clerk to extend taxes, compensation for such duty — state to pay one-half. (1/1/1978)
- Section 150.350 Manufacturers' taxation and collection in St. Louis City. (6/19/1992)
- Section 150.360 Report to state tax commission and governor (cities of 100,000 or more). (8/28/1945)
- Section 150.370 Refusal to make annual statements — penalty. (8/28/1945)
- Section 150.380 Itinerant vendor defined — exceptions. (8/28/1978)
- Section 150.390 Licenses required — deposits — license fee and duration. (8/28/1947)
- Section 150.400 Application for license — records to be kept — open to public. (8/28/1947)
- Section 150.410 Endorsement of license by local official before sale — fee — penalty. (8/28/1947)
- Section 150.420 Statement by vendor before special sale. (8/28/1947)
- Section 150.430 Jurisdiction for prosecutions — surrender of licenses — disposition of deposits. (8/28/1947)
- Section 150.440 Deposit subject to claims — procedure — when paid to depositor. (8/28/1947)
- Section 150.450 Enforcement of law. (8/28/1939)
- Section 150.460 Penalty. (8/28/1939)
- Section 150.465 Sale by itinerant vendors and peddlers of baby food, drugs, cosmetics, devices — exception — penalty. (8/28/2002)
- Section 150.470 Peddler defined. (8/28/1939)
- Section 150.480 License required — not to sell liquors. (8/28/1939)
- Section 150.490 Application for license. (8/28/1939)
- Section 150.500 Rates of tax on licenses. (8/28/1939)
- Section 150.510 Contents of license. (8/28/1939)
- Section 150.520 Issuance of blank licenses. (8/28/1939)
- Section 150.530 Settlement by court with collector. (8/28/1949)
- Section 150.540 Penalty for violations. (8/28/1939)
CHAPTER CROSS REFERENCES
- Cities of over 300,000 population, merchants' and manufacturers' license taxes, 92.040
- First classification counties, equalization of valuation, merchants and manufacturers, 138.120, 138.130
- Personal property of business and manufacturing corporations, situs for taxation, 137.095
- Replacement tax for merchants' and manufacturers' tax, 139.600
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