Missouri § 144.032 - Cities or counties may impose sales tax on utilities — determination of domestic use.
Full text of Missouri Revised Statutes of Missouri § 144.032 — Cities or counties may impose sales tax on utilities — determination of domestic use., with citation guidance and answers to common questions.
§ 144.032. Cities or counties may impose sales tax on utilities — determination of domestic use.
The provisions of section 144.030 to the contrary notwithstanding, any city imposing a sales tax under the provisions of sections 94.500 to 94.570*, or any county imposing a sales tax under the provisions of sections 66.600 to 66.635**, or any county imposing a sales tax under the provisions of sections 67.500 to 67.729, or any hospital district imposing a sales tax under the provisions of section 205.205*** may by ordinance impose a sales tax upon all sales of metered water services, electricity, electrical current and natural, artificial or propane gas, wood, coal, or home heating oil for domestic use only. Such tax shall be administered by the department of revenue and assessed by the retailer in the same manner as any other city, county, or hospital district sales tax. Domestic use shall be determined in the same manner as the determination of domestic use for exemption of such sales from the state sales tax under the provisions of section 144.030.
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(L. 1979 S.B. 218, et al. § 2, A.L. 1986 S.B. 669, et al., A.L. 1987 H.B. 89, A.L. 2011 H.B. 111 merged with S.B. 117)
Effective 6-09-11 (S.B. 117); 7-08-11 (H.B. 111)
*Section 94.570 was repealed by H.B. 29, 1991.
**Section 66.635 was repealed by H.B. 29, 1991.
***Section 206.165 appears in original rolls of S.B. 117, 2011, an incorrect reference.
---- end of effective 08 Jul 2011 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 144.032
What does Revised Statutes of Missouri § 144.032 cover?
Section 144.032 ("Cities or counties may impose sales tax on utilities — determination of domestic use.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 144.032?
A common citation format is "Revised Statutes of Missouri § 144.032" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 144.032 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.