Missouri § 144.513 - College bookstores, sales by, subject to tax.
Full text of Missouri Revised Statutes of Missouri § 144.513 — College bookstores, sales by, subject to tax., with citation guidance and answers to common questions.
§ 144.513. College bookstores, sales by, subject to tax.
Notwithstanding the provisions of section 144.030 to the contrary, sales by institutions of higher education in retail establishments, including, but not limited to, those commonly known as bookstores shall be subject to sales taxes as provided in this chapter.
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(L. 1992 H.B. 1155 § 1 merged with S.B. 716 § 1)
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 144.513
What does Revised Statutes of Missouri § 144.513 cover?
Section 144.513 ("College bookstores, sales by, subject to tax.") 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 § 144.513?
A common citation format is "Revised Statutes of Missouri § 144.513" (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 § 144.513 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.