Missouri § 338.500 - Gross retail prescriptions, tax imposed, definitions.
Full text of Missouri Revised Statutes of Missouri § 338.500 — Gross retail prescriptions, tax imposed, definitions., with citation guidance and answers to common questions.
§ 338.500. Gross retail prescriptions, tax imposed, definitions.
1. In addition to all other fees and taxes required or paid, a tax is hereby imposed upon licensed retail pharmacies for the privilege of providing outpatient prescription drugs in this state. The tax is imposed upon the Missouri gross retail prescription receipts earned from filling outpatient retail prescriptions.
2. For purposes of sections 338.500 to 338.550:
(1) "Gross retail prescription receipts" shall mean all amounts received by a licensed pharmacy for its own account from the sale of outpatient prescription drugs in the state of Missouri but shall not include those sales shipped out of the state of Missouri and shall include the receipts from cost sharing, dispensing fees, and retail prescription drug sales;
(2) "Licensed pharmacy" shall have the same meaning as such term is defined in section 338.210;
(3) "Retail" means a sale for use or consumption and not for resale.
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(L. 2002 S.B. 1248)
Effective 6-19-02
Expires 9-30-29; see § 338.550
---- end of effective 19 Jun 2002 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 338.500
What does Revised Statutes of Missouri § 338.500 cover?
Section 338.500 ("Gross retail prescriptions, tax imposed, definitions.") 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 § 338.500?
A common citation format is "Revised Statutes of Missouri § 338.500" (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 § 338.500 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.