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144.008	Nonseverability clause. (8/28/2013)
	SALES TAX
144.010	Definitions. (8/28/2022)
144.011	Sale at retail not to include certain transfers — assumption of liability, effect of. (1/1/2023)
144.012	Sales of tangible property to vending machine owners or operators deemed a sale at retail subject to certain sales tax, exceptions. (7/1/1989)
144.013	Tax imposed in accordance with federal Mobile Telecommunications Sourcing Act. (8/1/2002)
144.014	Food, retail sales of, rate of tax, revenue deposited in school district trust fund — definition of food. (1/1/2023)
144.015	Promulgation of rules. (8/28/1995)
144.018	Resale of tangible personal property, exempt or excluded from sales and use tax, when — intent of exclusion. (10/14/2016)
144.020	Rate of tax — tickets, notice of sales tax. (8/28/2023)
144.021	Imposition of tax — seller's duties — modification of taxable status of tangible personal property or services, notification of sellers, when, manner. (8/28/2015)
144.025	Transactions involving trade-in or rebate, how computed — exceptions — definitions — agricultural use, allowance. (12/23/2019)
144.027	Items replaced due to theft or casualty loss, credit against sales taxes allowed, when. (8/28/1998)
144.030	Exemptions from state and local sales and use taxes. (1/2/2023)
144.032	Cities or counties may impose sales tax on utilities — determination of domestic use. (7/8/2011)
144.034	Exemption, advertising and advertising products. (1/5/1984)
144.037	Exemption for retail sales made through the use of federal food stamp coupons. (8/28/1986)
144.038	Exemption for retail sales made through the use of women, infants and children program vouchers. (8/28/1986)
144.039	Exemption, purchases by state legislator, when. (8/28/1988)
144.043	Light aircraft, definitions — exemption from sales tax, when. (10/1/1994)
144.044	New manufactured homes and modular units — partial sales tax exemption — sale of used manufactured home, exemption. (8/28/2015)
144.045	Transfer of transcripts, depositions, exhibits, computer disks prepared by a court reporter are a nontaxable service not tangible property — farm machinery nontaxable. (8/28/1995)
144.046	Exemption for electrical current to battery manufacturers, when. (1/1/1996)
144.047	Aircraft used only for applying agricultural chemicals to be considered farm machinery, exempt from sales and use tax. (8/28/1995)
144.049	Sales tax holiday for clothing, personal computers, and school supplies, when — exemptions — discounts, how treated — exchanges and returns, how treated. (1/1/2023)
144.050	Additional to other taxes — exceptions. (8/28/1945)
144.051	2026 FIFA World Cup soccer tournament, charges for admission not subject to state and local sales tax. (8/28/2022)
144.053	Farm machinery and equipment exempt from state and local sales and use tax, when. (8/28/2008)
144.054	Additional sales tax exemptions for various industries and political subdivisions. (8/28/2024)
144.057	All tangible personal property on U.S. munitions list, exempt from state and local sales and use tax. (8/28/2008)
144.058	Exemption for utilities, equipment, and materials used to generate electricity — public utility, savings passed through to rate. (8/28/2024)
144.060	Purchaser to pay sales tax — refusal, a misdemeanor — exception. (8/28/2009)
144.062	Construction materials, exemption allowed, when — exemption certificate, form, content, purpose — effect — entity having unauthorized exemption certificate, effect. (8/28/2007)
144.063	Fencing materials and motor fuel used for agricultural purposes exempt from state and local sales and use tax. (8/28/2008)
144.064	Firearms or ammunition, limitation on sales tax levied. (8/28/2011)
144.069	Sales of motor vehicles, trailers, boats and outboard motors imposed at address of owner — some leases deemed imposed at address of lessee. (8/28/2013)
144.070	Purchase or lease of motor vehicles, trailers, boats and outboard motors, tax on — official certificate issued — application to act as leasing company, requirements — operation as registered fleet owner, when — motor vehicle dealers, application to collect and remit tax — collection and remittance of tax in new system, when, rulemaking. (8/28/2023)
144.071	Rescission of sale requires tax refund, when. (8/28/2013)
144.080	Seller responsible for tax — rules — returns — advertising absorption of tax, stated on invoice or receipt — violation, penalty. (8/28/2021)
144.081	Quarter-monthly remittance, when — deemed filed on time, when — quarter-monthly defined — underpayment, penalty, exceptions — electronic funds payment system authorized. (7/1/2003)
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. (8/28/2007)
144.087	Retail sales licensee, bond given, when — cash bond deposit and refund — licensee in default has option to provide letter of credit or certificate of deposit. (8/28/2018)
144.088	Definitions — rate of sales tax stated on receipt or invoice, when, contents. (8/28/2019)
144.090	Director may require monthly or annual returns instead of quarterly — when due. (12/31/1994)
144.100	Returns filed with the director — charge and time sales — correction of errors, procedures. (12/31/1994)
144.115	Returns kept four years — destroyed, when. (8/28/1957)
144.118	Retail sales tax license, administrative penalty for failure to obtain — burden of proof required by the department. (8/28/1986)
144.121	Records of department of revenue and certain counties may be inspected and audited by political subdivisions imposing taxes — request, procedure — charge. (5/10/1994)
144.122	Records of department of revenue, political subdivision ineligible to require disclosure — effect of abuse of confidentiality — city may inspect county records. (1/1/1981)
144.130	Refunds to purchasers, deduction. (8/28/1947)
144.140	Seller may retain two percent of tax — certified service provider, monetary allowance from taxes in lieu of two percent retention. (1/1/2023)
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. (12/31/1994)
144.155	Limitation on time period to assess liability of transferee — death effect — transferee defined. (1/1/1984)
144.157	Violations in collecting, penalty. (8/28/2004)
144.160	Extension of time by director for payment of tax. (8/28/1945)
144.170	Interest on delinquent taxes — rate. (8/28/1982)
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. (8/28/2019)
144.200	Appropriation for refunds. (8/28/1978)
144.210	Burden of proving questionable sale on seller — exemption certificates — additional assessment — notice. (5/29/1991)
144.220	Time period for director to make additional assessments — exemptions held invalid by supreme court, effects. (6/12/1990)
144.230	Assessed penalty and tax due, when. (8/28/1994)
144.240	Assessment final when, appeal — procedures. (8/28/1994)
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. (7/1/2003)
144.261	Review by administrative hearing commission. (8/28/1994)
144.270	Rulemaking authority. (8/28/2008)
144.285	Tax brackets to be established by director of revenue — how applied — taxpayer owing more than one political subdivision, distribution, penalties. (1/1/1984)
144.290	Duty of director in collecting tax of itinerant seller — security may be required — cash bond, deposit and refund. (1/1/1984)
144.300	Director may demand information. (8/28/1945)
144.310	Records kept by director. (1/1/1984)
144.320	Records required to be kept. (8/28/1986)
144.330	Examination of records — investigations. (8/28/1945)
144.340	Exemption from testifying — immunity from prosecution. (8/28/1945)
144.350	Penalty for failure to testify. (8/28/1945)
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. (8/28/1992)
144.390	Unpaid taxes may be recovered at law — procedure. (8/28/1945)
144.400	Suit for taxes filed, where — jurisdiction. (1/2/1979)
144.410	Remedies of state, cumulative. (8/28/1945)
144.420	Certification of delinquencies to attorney general — collection suits. (8/28/1947)
144.425	Compromise of delinquent taxes — percentage — limitation — procedure. (8/28/1982)
144.427	Taxpayer's agreement to certain conditions to obtain compromise. (8/28/1982)
144.430	Legal expenses. (8/28/1945)
144.440	Purchase price of motor vehicles, trailers, boats and outboard motors to be disclosed, when — payment of tax, when — inapplicability to manufactured homes. (8/28/2013)
144.450	Exemptions from use tax. (8/28/2015)
144.455	Tax on motor vehicles and trailers, purpose of — receipts credited as constitutionally required. (8/28/2013)
144.470	Taxes now authorized not prohibited. (8/28/1945)
144.480	Failure to furnish a return, penalty. (8/28/1974)
144.490	Penalty for false return. (8/28/1974)
144.500	Penalty for fraud or evasion. (8/28/1945)
144.510	Violation of this law a misdemeanor. (8/28/1945)
144.512	Retail sales licenses, businesses and transient employers not in compliance, writs of attachment or injunction authorized. (8/28/1991)
144.513	College bookstores, sales by, subject to tax. (8/28/1992)
144.517	Textbooks, sales and use tax exemption. (8/28/1999)
144.518	Exemption for machines or parts for machines used in a commercial, coin-operated amusement and vending business. (8/28/2007)
144.525	Motor vehicles, haulers, boats and outboard motors, state and local tax, rate, how computed, exception — outboard motors, when, computation. (8/28/2013)
144.526	Show Me Green sales tax holiday — sales tax exemption for energy star certified new appliances — layaway sales, discounted sale price, delayed delivery, exchanges and returns, how treated. (1/1/2023)
144.527	Farmers' market, sales and use tax exemption for farm products sold. (8/28/2014)
	USE TAX
144.600	Title of law. (8/28/1959)
144.605	Definitions. (1/1/2023)
144.608	Securing payment and accounting for tax collection, department duties — rulemaking authority — sunset provision. (1/1/2023)
144.610	Tax imposed, property subject, exclusions, who liable — inapplicable to out-of-state businesses and employees, when. (8/28/2014)
144.613	Boats and boat motors — tax to be paid before registration issued. (8/28/2013)
144.615	Exemptions. (8/28/2013)
144.617	Exemptions, certain transactions between corporations and shareholders — partners and partnerships. (8/28/1984)
144.620	Presumption arising from sale for delivery to state. (8/28/1959)
144.625	Vendors may be required to give bond. (8/28/1986)
144.630	Agent of vendor for service, designation or agreement as to — process served, how. (8/28/1961)
144.635	Vendor to collect tax from purchasers — selling agent not liable for tax, when. (10/1/1990)
144.637	Boundary change database for taxing jurisdictions, requirements — immunity from liability, when. (1/1/2023)
144.638	Taxability matrix, products and services — purchaser not subject to penalty for failure to remit proper amount of tax, when. (1/1/2023)
144.640	Taxpayer to keep records, examination. (8/28/1986)
144.645	Investigations, subpoenas, oaths. (8/28/1959)
144.650	Vendors to register, information required. (8/28/1959)
144.655	Return, when filed — payment, when due — rules — exemption, limits. (8/28/1999)
144.660	Director's powers as to returns. (8/28/1959)
144.665	Failure to file return, penalties — exceptions. (1/1/1984)
144.670	Additional assessment made when, notice. (8/28/1994)
144.675	Penalty assessed for fraud or evasion, notice. (8/28/1959)
144.690	Final assessments may be filed in clerk's office, executions thereon — remedies cumulative. (8/28/1959)
144.695	Excess payments to be adjusted or refunded. (8/28/1959)
144.696	Refund of overpayments — claim for refund — time for making claims. (8/28/1986)
144.700	Revenue placed in general revenue, exception placement in school district trust fund — payment under protest, procedure, appeal, refund. (8/28/1993)
144.701	One cent sales and use tax designated local tax — collection fee allowed state — school district trust fund created, investment. (8/28/1993)
144.705	Rules and regulations, adoption — copies available. (8/28/1959)
144.715	Notices served, how. (8/28/1978)
144.720	Sales tax interest and penalty provisions applicable. (8/28/1994)
144.725	Failure to obey subpoena or to produce books, a misdemeanor. (8/28/1959)
144.730	Advertising that vendor absorbs tax, a misdemeanor. (8/28/1959)
144.735	Failure to make return, pay tax or keep records, penalty. (8/28/1974)
144.740	False return or statement, penalty. (8/28/1974)
144.745	Violation not having a specific penalty deemed a misdemeanor. (8/28/1974)
144.746	Extension of time for filing for refund or proposed assessment by agreement — requirements. (8/28/1994)
144.750	Out-of-state vendor purchases subject to expansion of use tax, newspaper notice, requirements. (8/28/2021)
144.752	Marketplace facilitators, registration required — separate reporting and remittance of tax, procedure — rulemaking language. (1/1/2023)
	LOCAL USE TAX
144.757	Local use tax — rate of tax — ballot of submission — notice to director of revenue — repeal or reduction of local sales tax, effect on local use tax. (8/28/2021)
144.759	Collection of additional local use tax — 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. (8/28/2021)
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. (6/27/2000)
	SALES AND USE TAX
144.805	Aviation jet fuel 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. (8/28/2020)
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. (5/10/1993)
144.809	Exemption for aviation jet fuel, when. (8/28/1996)
144.810	Data storage centers, exemption from sales and use tax — definitions — procedure — certificates of exemption — rulemaking authority. (8/28/2018)
144.811	Broadcast equipment purchased by broadcast stations exempt from sales and use tax — definitions. (7/13/1999)
144.815	Bullion and investment coins, sales and use tax exemption. (8/28/2001)
144.817	Sales tax exemption for certain property donated to the state within one year of purchase. (8/28/2003)
	EFFECTIVE DATE
144.1021	Effective date of certain sections. (8/28/2021)

- Cross References
	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