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 Title X TAXATION AND REVENUE

 Chapter 144 Sales and Use Tax 
144.010   Definitions. (8/28/2022)
144.011   Sale at retail not to include certain transfers — assumption of liability, ... (1/1/2023)
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 ... (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 ... (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 ... (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)
144.029   Diapers, incontinence products, and feminine hygiene products, sales and ... (8/28/2025)
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 ... (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, ... (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 ... (8/28/2022)
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 ... (8/28/2024)
144.057   All tangible personal property on U.S. munitions list, exempt from state ... (8/28/2008)
144.058   Exemption for utilities, equipment, and materials used to generate ... (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, ... (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, ... (8/28/2023)
144.071   Rescission of sale requires tax refund, when. (8/28/2013)
144.080   Seller responsible for tax — rules — returns — advertising absorption of ... (8/28/2021)
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 — certified service provider, monetary ... (1/1/2023)
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)
144.512   Retail sales licenses, businesses and transient employers not in ... (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, ... (8/28/2007)
144.525   Motor vehicles, haulers, boats and outboard motors, state and local tax, ... (8/28/2013)
144.526   Show Me Green sales tax holiday — sales tax exemption for energy star ... (1/1/2023)
144.527   Farmers' market, sales and use tax exemption for farm products sold. (8/28/2014)

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