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 Title X TAXATION AND REVENUE

 Chapter 144 Sales and Use Tax ^  !
144.008   Nonseverability clause. (8/28/2013)
SALES TAX
144.010   Definitions. (8/28/2018)
144.011   Sale at retail not to include certain transfers. (8/28/2018)
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. (8/28/2007)
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. (8/28/2019)
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. (8/28/2018)
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. (8/28/2018)
144.050   Additional to other taxes — exceptions. (8/28/1945)
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. (8/28/2018)
144.057   All tangible personal property on U.S. munitions list, exempt from state and local sales and use tax. (8/28/2008)
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. (8/28/2020)
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. (8/28/2019)
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. (8/28/2015)
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. (8/28/1963)
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 — political subdivision may allow exemption — retailer exception. (8/28/2008)
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. (8/28/2017)
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)
144.640   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)
144.710   Allowance to vendor for collecting. (8/28/1984)
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)
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. (8/28/2007)
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. (8/28/2007)
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)
144.805   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. (8/28/2012)
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)
SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT
144.1000   Citation of act. (7/1/2002)
144.1003   Definitions. (7/1/2002)
144.1006   Multistate discussions permitted, state representation, duties. (7/1/2002)
144.1009   Agreements not to invalidate or amend state law — action of general assembly required for implementation of conditions, procedure. (7/1/2002)
144.1012   Elements of agreement, number of delegates necessary to enter into. (7/1/2002)
144.1015   Features of agreement to be considered. (7/1/2002)
 - 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

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14 Aug 2020 21:47


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