Missouri Revised Statutes

Chapter 144
Sales and Use Tax

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Rsmo Number Section Description
Chapter Cross Reference
Awards may be denied or reduced in certain cases, 136.315
Bad check, passing in payment of taxes, penalty, 139.235
Cashiers check, certified checks or money orders required for payment of taxes, when, 139.235
Delinquencies, contracts to collect with attorneys and collection agencies, 140.850
Exempt sales, seller may prove before administrative hearing commission, 621.050
Failure to pay sales or use tax, director of revenue to notify, procedure to pay, failure to comply deemed failure to pay with intent to defraud, 32.052
Gross receipt tax exemption for surcharge by telecommunication system for deaf and speech-impaired, 209.255
Limited liability companies, classification and treatment, 347.187
Litigation expenses may be allowed in certain tax cases, when, 136.315
Local sales tax on mobile telecommunications systems to comply with federal Mobile Telecommunications Sourcing Act, 32.087
Motor vehicles and trailers, certificate of ownership, transfer by beneficiary form due to death of one owner, sales and use tax not to apply, 301.684
Municipalities in St. Louis County, additional sales tax for capital improvement purposes, 94.890
Parks sales tax to fund counties and cities, procedure, 644.032 and 644.033
Reciprocal agreements with other states for enforcement of sales and use taxes, records furnished to other taxing authorities, 136.073
Sale of bingo supplies exempt, 313.085
State director of revenue to collect sales tax, 136.030
Storm water control, counties and cities, sales tax to fund, procedure, 644.032 and 644.033
Subordination of certain tax liens to child support liens, when, 454.522
Surcharge by telecommunications for deaf and speech-impaired, exemption, 209.255
Tax amnesty, 32.375 to 32.383
Vessels documented by U.S. Coast Guard exempt from sales and use tax, but liable for watercraft tax, 306.016
144.008 Nonseverability clause.
   
SALES TAX
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.
144.020. Rate of tax--tickets, notice of sales tax.
144.021. Imposition of tax--seller's duties--modification of taxable status of tangible personal property or services, notification of sellers, when, manner.
144.025. Transactions involving trade-in or rebate, how computed--exceptions--definitions--agricultural use, allowance.
144.026. Director of revenue prohibited from notifying taxpayers of a particular court decision before August 28, 2017.
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.
144.037. 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.
144.043. Light aircraft, definitions--exemption from sales tax, when.
144.044. New manufactured homes and modular units--partial sales tax exemption--sale of used manufactured home, 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.
144.049. 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--advertising absorption of tax, stated on invoice or receipt--violation, 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.
144.517. 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.
144.527. Farmers' market, sales and use tax exemption for farm products sold.
   
USE TAX
144.600. Title of law.
144.605. Definitions.
144.610. Tax imposed, property subject, exclusions, who liable--inapplicable to out-of-state businesses and employees, when.
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.
   
LOCAL USE TAX
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.
   
SALES AND 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.
144.810. Data storage centers, exemption from sales and use tax--definitions--procedure--certificates of exemption--rulemaking authority.
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.
   
SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT
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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