Missouri Code — 144
Browse 142 sections in division 144 of the Missouri code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 144.008. Nonseverability clause.
- § 144.010. Definitions.
- § 144.011. Sale at retail not to include certain transfers — assumption of liability, effect of.
- § 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.
- § 144.021. Imposition of tax — seller's duties — modification of taxable status of tangible personal property or services, notification of sellers, when, manner.
- § 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.
- § 144.029. Diapers, incontinence products, and feminine hygiene products, sales and use tax exemption.
- § 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.
- § 144.037. 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.
- § 144.043. Light aircraft, definitions — exemption from sales tax, when.
- § 144.044. New manufactured homes and modular units — partial sales tax exemption — sale of used manufactured home, 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.
- § 144.049. Sales tax holiday for clothing, personal computers, and school supplies, when — exemptions — discounts, how treated — exchanges and returns, how treated.
- § 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.
- § 144.058. Exemption for utilities, equipment, and materials used to generate electricity — public utility, savings passed through to rate.
- § 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.
- § 144.064. Firearms or ammunition, limitation on sales tax levied.
- § 144.069. Sales of motor vehicles, trailers, boats and outboard motors imposed at address of owner — some leases deemed imposed at address of lessee.
- § 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 — collection and remittance of tax in new system, when, rulemaking.
- § 144.071. Rescission of sale requires tax refund, when.
- § 144.080. Seller responsible for tax — rules — returns — advertising absorption of tax, stated on invoice or receipt — violation, 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, bond given, when — cash bond deposit and refund — licensee in default has option to provide letter of credit or certificate of deposit.
- § 144.088. Definitions — rate of sales tax stated on receipt or invoice, when, contents.
- § 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 — certified service provider, monetary allowance from taxes in lieu of two percent retention.
- § 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 — vendors, collection duties — 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. Purchase price of motor vehicles, trailers, boats and outboard motors to be disclosed, when — payment of tax, when — inapplicability to manufactured homes.
- § 144.450. Exemptions from use tax.
- § 144.455. Tax on motor vehicles and trailers, purpose of — receipts credited as constitutionally required.
- § 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.
- § 144.517. 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 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 — layaway sales, discounted sale price, delayed delivery, exchanges and returns, how treated.
- § 144.600. Title of law.
- § 144.605. Definitions.
- § 144.608. Securing payment and accounting for tax collection, department duties — rulemaking authority — sunset provision.
- § 144.610. Tax imposed, property subject, exclusions, who liable — inapplicable to out-of-state businesses and employees, when.
- § 144.613. Boats and boat motors — 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.
- § 144.637. Boundary change database for taxing jurisdictions, requirements — immunity from liability, when.
- § 144.638. Taxability matrix, products and services — purchaser not subject to penalty for failure to remit proper amount of 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.
- § 144.715. 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.
- § 144.750. Out-of-state vendor purchases subject to expansion of use tax, newspaper notice, requirements.
- § 144.752. Marketplace facilitators, registration required — separate reporting and remittance of tax, procedure — rulemaking language.
- § 144.757. Local use tax — rate of tax — 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 — 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 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.
- § 144.810. Data storage centers, exemption from sales and use tax — definitions — procedure — certificates of exemption — rulemaking authority.
- § 144.811. Broadcast equipment purchased by broadcast stations exempt from sales and use tax — definitions.
- § 144.812. Broadband communications service, machinery and equipment, sales and use tax exemption.
- § 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.
- § 144.1021. Effective date of certain sections.