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Title X TAXATION AND REVENUE

Chapter 144

Effective - 28 Aug 2009 bottom

  144.060.  Purchaser to pay sales tax — refusal, a misdemeanor — exception. — It shall be the duty of every person making any purchase or receiving any service upon which a tax is imposed by sections 144.010 to 144.510 to pay, to the extent possible under the provisions of section 144.285, the amount of such tax to the person making such sale or rendering such service.  Any person who shall willfully and intentionally refuse to pay such tax shall be guilty of a misdemeanor.  The provisions of this section shall not apply to any person making any purchase or sale of a motor vehicle subject to sales tax as provided by the Missouri sales tax law, unless such person making the sale is a motor vehicle dealer authorized to collect and remit sales tax pursuant to subsection 10* of section 144.070.

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(RSMo 1939 § 11412, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.L. 1947 V. II p. 431, A.L. 1951 p. 854, A.L. 1965 p. 261, A.L. 2009 H.B. 683)

*Statutory reference to subsection "8" changed to "10" in accordance with section 3.060 based on renumbering within section 144.070 in S.B. 89 and S.B. 368, 2019.

(1973) Property consisting of tools, materials and construction supplies purchased by independent contractor to be used in fulfilling a "cost-plus a fixed-fee" construction contract with the U.S. Government held taxable under this section even though contract provided that title to such property would vest in U.S. Government upon delivery of such property to the contractor. State ex rel. Thompson-Stearns-Roger v. Schaffner (Mo.), 489 S.W.2d 207.


---- end of effective   28 Aug 2009 ----

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