Missouri § 144.638 - Taxability matrix, products and services — purchaser not subject to penalty for failure to remit proper amount of tax, when.
Full text of Missouri Revised Statutes of Missouri § 144.638 — Taxability matrix, products and services — purchaser not subject to penalty for failure to remit proper amount of tax, when., with citation guidance and answers to common questions.
§ 144.638. Taxability matrix, products and services — purchaser not subject to penalty for failure to remit proper amount of tax, when.
1. (1) The director shall provide and maintain a taxability matrix. The state's entries in the matrix shall be provided and maintained by the director in a database that is in a downloadable format.
(2) The director shall provide reasonable notice of changes in the taxability of the products or services listed in the taxability matrix.
(3) A seller or CSP shall be relieved from liability to this state or any local taxing jurisdiction for having charged and collected the incorrect amount of state or local sales or use tax resulting from such seller's or CSP's reliance upon erroneous data provided or approved by the director in the taxability matrix, and a seller shall be relieved from liability for erroneous returns made by a CSP on behalf of the seller.
2. A purchaser shall be relieved from any additional tax, interest, additions, or penalties for failure to collect and remit the proper amount of tax owed on a purchase subject to sales tax under this chapter if:
(1) The purchaser's seller or a certified service provider relied on erroneous data provided by the director on tax rates, boundaries, taxing jurisdiction assignments, or in the taxability matrix created under subsection 1 of this section;
(2) A purchaser using a database created under subsection 1 of this section received erroneous data provided by the director on tax rates, boundaries, or taxing jurisdiction assignments; or
(3) A purchaser relied on erroneous data provided by the director in the taxability matrix created under subsection 1 of this section.
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(L. 2021 S.B. 153 & 97)
Effective 1-01-23, see § 144.1021
---- end of effective 01 Jan 2023 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 144.638
What does Revised Statutes of Missouri § 144.638 cover?
Section 144.638 ("Taxability matrix, products and services — purchaser not subject to penalty for failure to remit proper amount of tax, when.") 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 § 144.638?
A common citation format is "Revised Statutes of Missouri § 144.638" (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 § 144.638 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.