Title X TAXATION AND REVENUE
Chapter 144 Sales and Use Tax144.600 | Title of law. (8/28/1959) | ||
144.605 | Definitions. (1/1/2023) | ||
144.608 | Securing payment and accounting for tax collection, department duties — ... (1/1/2023) | ||
144.610 | Tax imposed, property subject, exclusions, who liable — inapplicable to ... (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 — ... (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 ... (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 ... (1/1/2023) | ||
144.638 | Taxability matrix, products and services — purchaser not subject to penalty ... (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 — ... (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 ... (8/28/1993) | ||
144.701 | One cent sales and use tax designated local tax — collection fee allowed ... (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 ... (8/28/1994) | ||
144.750 | Out-of-state vendor purchases subject to expansion of use tax, newspaper ... (8/28/2021) | ||
144.752 | Marketplace facilitators, registration required — separate reporting and ... (1/1/2023) | ||
144.757 | Local use tax — rate of tax — ballot of submission — notice to director of ... (8/28/2021) | ||
144.759 | Collection of additional local use tax — deposit in local use tax trust ... (8/28/2021) | ||
144.761 | Repeal or amendment of local use tax — effect on local use tax of repeal of ... (6/27/2000) | ||
144.805 | Aviation jet fuel exempt from all sales and use tax, when — qualification, ... (8/28/2020) | ||
144.807 | Common carriers in interstate air transportation, exemption for tangible ... (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 — ... (8/28/2018) | ||
144.811 | Broadcast equipment purchased by broadcast stations exempt from sales and ... (7/13/1999) |
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Session begins: 8 Jan 2025
4 Dec 2024 02:24
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