Title X TAXATION AND REVENUE
Chapter 144 Sales and Use 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 ... (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 ... (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 ... (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 ... (8/28/2015) |
|
|
| 144.025 | Transactions involving trade-in or rebate, how computed — exceptions — ... (12/23/2019) |
|
|
| 144.027 | Items replaced due to theft or casualty loss, credit against sales taxes ... (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 ... (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 ... (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 — ... (8/28/2015) |
|
|
| 144.045 | Transfer of transcripts, depositions, exhibits, computer disks prepared by ... (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 ... (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, ... (8/28/2008) |
|
|
| 144.054 | Additional sales tax exemptions for various industries and political ... (8/28/2018) |
|
|
| 144.057 | All tangible personal property on U.S. munitions list, exempt from state ... (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, ... (8/28/2007) |
|
|
| 144.063 | Fencing materials and motor fuel used for agricultural purposes exempt from ... (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 ... (8/28/2013) |
|
|
| 144.070 | Purchase or lease of motor vehicles, trailers, boats and outboard motors, ... (8/28/2020) |
|
|
| 144.071 | Rescission of sale requires tax refund, when. (8/28/2013) |
|
|
| 144.080 | Seller responsible for tax — rules — returns — advertising absorption of ... (8/28/2015) |
|
|
| 144.081 | Quarter-monthly remittance, when — deemed filed on time, when — ... (7/1/2003) |
|
|
| 144.083 | Retail sales license required for all collectors of tax — prerequisite to ... (8/28/2007) |
|
|
| 144.087 | Retail sales licensee, bond given, when — cash bond deposit and refund — ... (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 ... (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 — ... (8/28/1986) |
|
|
| 144.121 | Records of department of revenue and certain counties may be inspected and ... (5/10/1994) |
|
|
| 144.122 | Records of department of revenue, political subdivision ineligible to ... (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 ... (12/31/1994) |
|
|
| 144.155 | Limitation on time period to assess liability of transferee — death effect ... (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 ... (8/28/2019) |
|
|
| 144.200 | Appropriation for refunds. (8/28/1978) |
|
|
| 144.210 | Burden of proving questionable sale on seller — exemption certificates — ... (5/29/1991) |
|
|
| 144.220 | Time period for director to make additional assessments — exemptions held ... (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 ... (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 — ... (1/1/1984) |
|
|
| 144.290 | Duty of director in collecting tax of itinerant seller — security may be ... (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 ... (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 ... (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 ... (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) |
|
2020 Cumulative Supplement Available
Official Website for the Revised Statutes of Missouri
25 Jan 2021 02:46
|
|
|||
| Click here for the Reorganization Act of 1974 - or - Concurrent Resolutions Having Force & Effect of Law | |||
| In accordance with Section 3.090, the language of statutory sections enacted during a legislative session are updated and available on this website on the effective date of such enacted statutory section. |
|
||
|
|
|||
| Recent Sections | Editorials | May Be Cited As | Tables & Forms | Multiple Enact |
| Repeal & Transfer | Definitions | |||
|
|
||||
| Site changes | Pictures | Contact | ||
| Oversight | MOLIS | Library | MO WebMasters |
| Errors / suggestions - WebMaster@LR.mo.gov |
|
©Missouri Legislature, all rights reserved. | |||||||
|
|
|
|||||||
@02:46:08.2 219 :)
