Missouri Revised Statutes

Chapter 144
Sales and Use Tax

(View Entire Chapter)

August 28, 2013
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Sections:
144.008. Nonseverability clause.
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.
144.018. Resale of tangible personal property, exempt or excluded from sales
and use tax, when--intent of exclusion.
144.019. (Repealed L. 2011 H.B. 315 A)
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 (Repealed L. 2007 S.B. 613 Revision A)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 (Repealed L. 2007 S.B. 613 Revision A)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 (Repealed L. 2007 S.B. 613 Revision A)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.
144.053. Farm machinery and equipment exempt from state and local sales and use
tax, when.
144.054. Additional sales tax exemptions for various industries and political
subdivisions.
144.057. All tangible personal property on U.S. munitions list, exempt from
state and local sales and use tax.
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.
144.063. Fencing materials and motor fuel used for agricultural purposes exempt
from state and local sales and use tax.
144.064. Firearms or ammunition, limitation on sales tax levied.
144.069. Sales of motor vehicles, trailers, boats and outboard motors imposed
at address of owner--some leases deemed imposed 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. Rulemaking authority.
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. Purchase price of motor vehicles, trailers, boats and outboard motors
to be disclosed, when--payment of tax, when--inapplicability to
manufactured homes.
144.450. Exemptions from use tax.
144.455. Tax on motor vehicles and trailers, purpose of--receipts credited as
constitutionally required.
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
tax, rate, how computed, exception--outboard motors, when,
computation.
144.526. Show Me Green sales tax holiday--sales tax exemption for energy star
certified new appliances--political subdivision may allow
exemption--retailer exception.
144.600. Title of law.
144.605. Definitions.
144.610. Tax imposed, property subject, exclusions, who liable.
144.613. Boats and boat motors--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.

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