Missouri § 144.118 - Retail sales tax license, administrative penalty for failure to obtain — burden of proof required by the department.
Full text of Missouri Revised Statutes of Missouri § 144.118 — Retail sales tax license, administrative penalty for failure to obtain — burden of proof required by the department., with citation guidance and answers to common questions.
§ 144.118. Retail sales tax license, administrative penalty for failure to obtain — burden of proof required by the department.
1. Any business or individual engaged in the business of selling of tangible personal property within the state without a valid Missouri retail sales tax license shall be assessed a penalty in the amount of up to five hundred dollars for the first day and one hundred dollars for each day thereafter, not to exceed ten thousand dollars, in addition to any other penalties or interest as prescribed in chapter 144. For the first twenty days this penalty shall not apply to persons opening a business in the state of Missouri for the first time.
2. The department of revenue must show by a preponderance of evidence that the business or individual did, in fact, operate without a valid Missouri retail sales tax license before final assessment of the penalties as prescribed in subsection 1 of this section can be made.
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(L. 1986 S.B. 669, et al. § 1)
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 144.118
What does Revised Statutes of Missouri § 144.118 cover?
Section 144.118 ("Retail sales tax license, administrative penalty for failure to obtain — burden of proof required by the department.") 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 § 144.118?
A common citation format is "Revised Statutes of Missouri § 144.118" (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 § 144.118 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.