Revisor Home

Title X TAXATION AND REVENUE

Chapter 144

Effective - 28 Aug 2019 bottom

  144.088.  Definitions — rate of sales tax stated on receipt or invoice, when, contents. — 1.  For purposes of this section, the following terms shall mean:

  (1)  "Sales invoice", any document, in either paper or electronic format, which lists items to be sold as part of a sales transaction and states the prices of such items; and

  (2)  "Sales receipt", any document, in either paper or electronic format, which lists items sold as part of a sales transaction and states the prices of such items.

  2.  Any seller who sells more than five hundred thousand dollars worth of goods per year and provides a purchaser with a sales receipt or sales invoice in conjunction with a sale, as defined under section 144.010, shall clearly state on such sales receipt or sales invoice the total rate of all sales tax imposed on the sale referenced by such document.  This total rate shall reflect any applicable state or local sales tax authorized under the laws of this state.

­­--------

(L. 2019 S.B. 87)


---- end of effective   28 Aug 2019 ----

use this link to bookmark section  144.088


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. Revisor Home    

Other Information
 Recent Sections Editorials May Be Cited As Tables & Forms Multiple Enact
Repeal & Transfer Definitions

Site changes Contact
Other Links
Oversight Library MO WebMasters
Senate
Missouri Senate
State of Missouri
MO.gov
House
Missouri House

@20:10:38.0 12 :)