Missouri § 313.055 - Tax on organizations making certain prize awards — rate paid, when — delinquent, penalty.
Full text of Missouri Revised Statutes of Missouri § 313.055 — Tax on organizations making certain prize awards — rate paid, when — delinquent, penalty., with citation guidance and answers to common questions.
§ 313.055. Tax on organizations making certain prize awards — rate paid, when — delinquent, penalty.
1. A tax is hereby imposed on each organization conducting the game of bingo which awards to winners of bingo games prizes or merchandise having an aggregate retail value of more than five thousand dollars annually and more than one hundred dollars in any single day. The tax shall be in the amount of two-tenths of one cent upon each bingo card and progressive bingo game card sold in Missouri to be paid by the supplier. The taxes, less two percent of the total amount paid which may be retained by the supplier, shall be paid on a monthly basis to the commission, by each supplier of bingo supplies and shall be due on the last day of the month following the month in which the bingo card was sold, with the date of sale being the date on the invoice evidencing the sale, along with such reports as may be required by the commission. The taxes shall be deposited in the state treasury, credited to the bingo proceeds for education fund.
2. All taxes not paid to the commission by the person or licensee required to remit the same on the date when the same becomes due and payable to the commission under the provisions of sections 313.005 to 313.085 shall bear interest at the rate to be set by the commission not to exceed two percent per calendar month, or fraction thereof, from and after such date until paid. In addition, the commission may impose a penalty not to exceed three times the amount of taxes due for failure to submit the reports required by this section and pay the taxes due.
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(L. 1981 H.B. 322 § 11, A.L. 1984 S.B. 720, A.L. 1993 S.B. 10 & 11, A.L. 1994 S.B. 427, A.L. 1996 H.B. 1159, A.L. 2007 S.B. 613 Revision)
---- end of effective 28 Aug 2007 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 313.055
What does Revised Statutes of Missouri § 313.055 cover?
Section 313.055 ("Tax on organizations making certain prize awards — rate paid, when — delinquent, penalty.") 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 § 313.055?
A common citation format is "Revised Statutes of Missouri § 313.055" (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 § 313.055 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.