☰ Revisor of Missouri


Chapter 144

< > Effective - 28 Aug 1963, 2 histories, see footnote (history) bottom

  *144.140.  Seller may retain two percent of tax. — From every remittance to the director of revenue made on or before the date when the same becomes due, the person required to remit the same shall be entitled to deduct and retain an amount equal to two percent thereof.


(RSMo 1939 § 11431, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.L. 1961 p. 630, A.L. 1963 p. 195)

*This section was amended by S.B. 153 & 97, 2021.  Due to a delayed effective date, both versions are printed here.

(1976) Buyer remitting use tax is not entitled to retain 2% of the tax paid. Farm and Home Savings Ass'n. v. Spradling (Mo.), 538 S.W.2d 313.

---- end of effective  28 Aug 1963 ----

use this link to bookmark section  144.140

 - All versions
Effective End
144.140 1/1/2023
144.140 8/28/1963 1/1/2023

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. Revisor Home    

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

Site changes Pictures Contact

Other Links
Legislative Research Oversight MOLIS
Library MO WebMasters
Missouri Senate
State of Missouri
Missouri House

@20:57:07.5 17 :(