Missouri § 144.060 - Purchaser to pay sales tax — refusal, a misdemeanor — exception.
Full text of Missouri Revised Statutes of Missouri § 144.060 — Purchaser to pay sales tax — refusal, a misdemeanor — exception., with citation guidance and answers to common questions.
§ 144.060. Purchaser to pay sales tax — refusal, a misdemeanor — exception.
It shall be the duty of every person making any purchase or receiving any service upon which a tax is imposed by sections 144.010 to 144.510 to pay, to the extent possible under the provisions of section 144.285, the amount of such tax to the person making such sale or rendering such service. Any person who shall willfully and intentionally refuse to pay such tax shall be guilty of a misdemeanor. The provisions of this section shall not apply to any person making any purchase or sale of a motor vehicle subject to sales tax as provided by the Missouri sales tax law, unless such person making the sale is a motor vehicle dealer authorized to collect and remit sales tax pursuant to subsection 10* of section 144.070.
--------
(RSMo 1939 § 11412, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.L. 1947 V. II p. 431, A.L. 1951 p. 854, A.L. 1965 p. 261, A.L. 2009 H.B. 683)
*Statutory reference to subsection "8" changed to "10" in accordance with section 3.060 based on renumbering within section 144.070 in S.B. 89 and S.B. 368, 2019.
(1973) Property consisting of tools, materials and construction supplies purchased by independent contractor to be used in fulfilling a "cost-plus a fixed-fee" construction contract with the U.S. Government held taxable under this section even though contract provided that title to such property would vest in U.S. Government upon delivery of such property to the contractor. State ex rel. Thompson-Stearns-Roger v. Schaffner (Mo.), 489 S.W.2d 207.
---- end of effective 28 Aug 2009 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 144.060
What does Revised Statutes of Missouri § 144.060 cover?
Section 144.060 ("Purchaser to pay sales tax — refusal, a misdemeanor — exception.") 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 § 144.060?
A common citation format is "Revised Statutes of Missouri § 144.060" (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 § 144.060 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.