| 144.010. | Definitions. |
| 144.011. | Sale at retail not to include certain transfers. |
| 144.012. | Sales of tangible property to vending machine owners or operators |
| | deemed a sale at retail subject to certain sales tax, exceptions. |
| 144.013. | Tax imposed in accordance with federal Mobile Telecommunications |
| | Sourcing Act. |
| 144.014. | Food, retail sales of, rate of tax, revenue deposited in school |
| | district trust fund--definition of food. |
| 144.015. | Promulgation of rules. |
| 144.020. | Rate of tax--tickets, notice of sales tax--lease or rental of |
| | personal property exempt from tax, when. |
| 144.021. | Imposition of tax--seller's duties. |
| 144.025. | Transactions involving trade-in or rebate, how |
| | computed--exceptions--definitions--agricultural use, allowance. |
| 144.027. | Items replaced due to theft or casualty loss, credit against sales |
| | taxes allowed, when. |
| 144.030. | Exemptions from state and local sales and use taxes. |
| 144.032. | Cities or counties may impose sales tax on utilities--determination |
| | of domestic use. |
| 144.034. | Exemption, advertising and advertising products. |
| 144.036. | (Repealed L. 2007 S.B. 613 Revision § A) |
| 144.037. | Exemption for retail sales made through the use of federal |
| | food stamp coupons. |
| 144.038. | Exemption for retail sales made through the use of women, |
| | infants and children program vouchers. |
| 144.039. | Exemption, purchases by state legislator, when. |
| 144.041. | (Repealed L. 2007 S.B. 613 Revision § A) |
| 144.043. | Light aircraft, definitions--exemption from sales tax, when. |
| 144.044. | New manufactured homes and modular units--partial sales tax |
| | exemption. |
| 144.045. | Transfer of transcripts, depositions, exhibits, computer disks |
| | prepared by a court reporter are a nontaxable service not tangible |
| | property--farm machinery nontaxable. |
| 144.046. | Exemption for electrical current to battery manufacturers, when. |
| 144.047. | Aircraft used only for applying agricultural chemicals to be |
| | considered farm machinery, exempt from sales and use tax. |
| 144.048. | (Repealed L. 2007 S.B. 613 Revision § A) |
| 144.049. | Sales tax holiday for clothing, personal computers, and school |
| | supplies, when. |
| 144.050. | Additional to other taxes--exceptions. |
| 144.054. | Additional sales tax exemptions for various industries and political |
| | subdivisions. |
| 144.060. | Purchaser to pay sales tax--refusal, a misdemeanor--exception. |
| 144.062. | Construction materials, exemption allowed, when--exemption |
| | certificate, form, content, purpose--effect--entity having |
| | unauthorized exemption certificate, effect. |
| 144.069. | Sales of motor vehicles, trailers, boats and outboard motors |
| | deemed consummated at address of owner--some leases deemed |
| | consummated at address of lessee. |
| 144.070. | Purchase or lease of motor vehicles, trailers, boats and |
| | outboard motors, tax on--option granted lessor--application |
| | to act as leasing company. |
| 144.071. | Rescission of sale requires tax refund, when. |
| 144.080. | Seller responsible for tax--rules--returns--unlawful to advertise |
| | absorption of tax--penalty. |
| 144.081. | Quarter-monthly remittance, when--deemed filed on time, |
| | when--quarter-monthly defined--underpayment, penalty, |
| | exceptions--electronic funds payment system authorized. |
| 144.083. | Retail sales license required for all collectors of tax--prerequisite |
| | to issuance of city or county occupation license--prerequisite |
| | for sales at retail--statement of no tax due required. |
| 144.087. | Retail sales licensee to give bond, when--cash bond deposit and |
| | refund--licensee in default has option to provide letter of credit |
| | or certificate of deposit. |
| 144.090. | Director may require monthly or annual returns instead of |
| | quarterly--when due. |
| 144.100. | Returns filed with the director--charge and time sales--correction |
| | of errors, procedures. |
| 144.115. | Returns kept four years--destroyed, when. |
| 144.118. | Retail sales tax license, administrative penalty for failure to |
| | obtain--burden of proof required by the department. |
| 144.121. | Records of department of revenue and certain counties may be inspected |
| | and audited by political subdivisions imposing taxes--request, |
| | procedure--charge. |
| 144.122. | Records of department of revenue, political subdivision ineligible |
| | to require disclosure--effect of abuse of confidentiality--city |
| | may inspect county records. |
| 144.130. | Refunds to purchasers, deduction. |
| 144.140. | Seller may retain two percent of tax. |
| 144.150. | Withholding of tax money in case of sale of business--director to send |
| | statements to certain persons, when--secured creditors, priority, |
| | exempt from tax liability. |
| 144.155. | Limitation on time period to assess liability of transferee--death |
| | effect--transferee defined. |
| 144.157. | Violations in collecting, penalty. |
| 144.160. | Extension of time by director for payment of tax. |
| 144.170. | Interest on delinquent taxes--rate. |
| 144.190. | Refund of overpayments--claim for refund--time for making |
| | claims--paid to whom--direct pay agreement for certain |
| | purchasers--special rules for error corrections--refund not |
| | allowed, when--taxes paid more than once, effect of. |
| 144.200. | Appropriation for refunds. |
| 144.210. | Burden of proving questionable sale on seller--exemption |
| | certificates--additional assessment--notice. |
| 144.220. | Time period for director to make additional assessments--exemptions |
| | held invalid by supreme court, effects. |
| 144.230. | Assessed penalty and tax due, when. |
| 144.240. | Assessment final when, appeal--procedures. |
| 144.250. | Failure to file return or pay tax--monetary penalty, |
| | assessment--director to estimate delinquency--written notice, |
| | how served--penalties for motor vehicles doubled, when. |
| 144.261. | Review by administrative hearing commission. |
| 144.270. | Director to make rules and regulations. |
| 144.285. | Tax brackets to be established by director of revenue--how |
| | applied--taxpayer owing more than one political subdivision, |
| | distribution, penalties. |
| 144.290. | Duty of director in collecting tax of itinerant seller--security |
| | may be required--cash bond, deposit and refund. |
| 144.300. | Director may demand information. |
| 144.310. | Records kept by director. |
| 144.320. | Records required to be kept. |
| 144.330. | Examination of records--investigations. |
| 144.340. | Exemption from testifying--immunity from prosecution. |
| 144.350. | Penalty for failure to testify. |
| 144.380. | Liens on property, notice to taxpayer, duration effect--improperly |
| | filed liens, notice to director, contents--release of lien, |
| | procedure--fees--duties of director. |
| 144.390. | Unpaid taxes may be recovered at law--procedure. |
| 144.400. | Suit for taxes filed, where--jurisdiction. |
| 144.410. | Remedies of state, cumulative. |
| 144.420. | Certification of delinquencies to attorney general--collection |
| | suits. |
| 144.425. | Compromise of delinquent taxes--percentage--limitation--procedure. |
| 144.427. | Taxpayer's agreement to certain conditions to obtain compromise. |
| 144.430. | Legal expenses. |
| 144.440. | Use tax on purchased or leased motor vehicles, trailers, boats |
| | and outboard motors--option of lessor, effect of. |
| 144.450. | Exemptions from use tax. |
| 144.455. | Use tax on motor vehicles and trailers, purpose of--receipts |
| | credited to state highway department fund. |
| 144.470. | Taxes now authorized not prohibited. |
| 144.480. | Failure to furnish a return, penalty. |
| 144.490. | Penalty for false return. |
| 144.500. | Penalty for fraud or evasion. |
| 144.510. | Violation of this law a misdemeanor. |
| 144.512. | Retail sales licenses, businesses and transient employers not in |
| | compliance, writs of attachment or injunction authorized. |
| 144.513. | College bookstores, sales by, subject to tax. |
| 144.514. | (Repealed L. 2007 S.B. 613 Revision § A) |
| 144.517. | Textbooks, sales and use tax exemption. |
| 144.518. | Exemption for machines or parts for machines used in a commercial, |
| | coin-operated amusement and vending business. |
| 144.525. | Motor vehicles, haulers, boats and outboard motors, state and local |
| | sales or use tax, rate, how computed, exception--outboard motors, |
| | when, computation. |
| 144.600. | Title of law. |
| 144.605. | Definitions. |
| 144.610. | Tax imposed, property subject, who liable. |
| 144.613. | Boats and boat motors--use tax to be paid before registration issued. |
| 144.615. | Exemptions. |
| 144.617. | Exemptions, certain transactions between corporations and |
| | shareholders--partners and partnerships. |
| 144.620. | Presumption arising from sale for delivery to state. |
| 144.625. | Vendors may be required to give bond. |
| 144.630. | Agent of vendor for service, designation or agreement as to |
| | --process served, how. |
| 144.635. | Vendor to collect tax from purchasers--selling agent not liable for |
| | tax, when. |
| 144.640. | Taxpayer to keep records, examination. |
| 144.645. | Investigations, subpoenas, oaths. |
| 144.650. | Vendors to register, information required. |
| 144.655. | Return, when filed--payment, when due--rules--exemption, limits. |
| 144.660. | Director's powers as to returns. |
| 144.665. | Failure to file return, penalties--exceptions. |
| 144.670. | Additional assessment made when, notice. |
| 144.675. | Penalty assessed for fraud or evasion, notice. |
| 144.690. | Final assessments may be filed in clerk's office, executions |
| | thereon--remedies cumulative. |
| 144.695. | Excess payments to be adjusted or refunded. |
| 144.696. | Refund of overpayments--claim for refund--time for making claims. |
| 144.700. | Revenue placed in general revenue, exception placement in school |
| | district trust fund--payment under protest, procedure, appeal, refund. |
| 144.701. | One cent sales and use tax designated local tax--collection fee |
| | allowed state--school district trust fund created, investment. |
| 144.705. | Rules and regulations, adoption--copies available. |
| 144.710. | Allowance to vendor for collecting. |
| 144.715. | Notices served, how. |
| 144.720. | Sales tax interest and penalty provisions applicable. |
| 144.725. | Failure to obey subpoena or to produce books, a misdemeanor. |
| 144.730. | Advertising that vendor absorbs tax, a misdemeanor. |
| 144.735. | Failure to make return, pay tax or keep records, penalty. |
| 144.740. | False return or statement, penalty. |
| 144.745. | Violation not having a specific penalty deemed a misdemeanor. |
| 144.746. | Extension of time for filing for refund or proposed assessment by |
| | agreement--requirements. |
| 144.749. | (Repealed L. 2007 S.B. 613 Revision § A) |
| 144.757. | Local use tax to fund community comeback program--rate of tax --St. |
| | Louis County--ballot of submission--notice to director of |
| | revenue--repeal or reduction of local sales tax, effect on local |
| | use tax. |
| 144.759. | Collection of additional local use tax for economic |
| | development--deposit in local use tax trust fund, not part of |
| | state revenue--distribution to counties and |
| | municipalities--refunds--notification to director of revenue on |
| | abolishment of tax. |
| 144.761. | Repeal or amendment of local use tax--effect on local use tax of |
| | repeal of local sales tax--petition to repeal local use tax--ballot |
| | measure on repeal of local use tax. |
| 144.805. | Aviation jet fuel sold to common carriers in interstate transporting |
| | or storage exempt from all sales and use tax, when--qualification, |
| | procedure--common carrier to make direct payment to revenue--tax |
| | revenues to be deposited in aviation trust fund--expires when. |
| 144.807. | Common carriers in interstate air transportation, exemption for |
| | tangible personal property purchased or stored in state then |
| | transported out of state and used in the conduct of business |
| | --qualification for exemption--use in Missouri, taxes to apply. |
| 144.809. | Exemption for aviation jet fuel, when. |
| 144.811. | Broadcast equipment purchased by broadcast stations exempt from |
| | sales and use tax--definitions. |
| 144.815. | Bullion and investment coins, sales and use tax exemption. |
| 144.817. | Sales tax exemption for certain property donated to the state |
| | within one year of purchase. |
| 144.1000. | Citation of act. |
| 144.1003. | Definitions. |
| 144.1006. | Multistate discussions permitted, state representation, duties. |
| 144.1009. | Agreements not to invalidate or amend state law--action of general |
| | assembly required for implementation of conditions, procedure. |
| 144.1012. | Elements of agreement, number of delegates necessary to enter into. |
| 144.1015. | Features of agreement to be considered. |
Missouri General Assembly