Missouri

144.008. Nonseverability clause.

144.010. Definitions.

144.011. Sale at retail not to include certain transfers — assumption of liability, effect of.

144.012. Sales of tangible property to vending machine owners or operators deemed a sale at retail subject to certain sales tax, exceptions.

144.013. Tax imposed in accordance with federal Mobile Telecommunications Sourcing Act.

144.014. Food, retail sales of, rate of tax, revenue deposited in school district trust fund — definition of food.

144.015. Promulgation of rules.

*144.018.

144.020. Rate of tax — tickets, notice of sales tax.

144.021. Imposition of tax — seller's duties — modification of taxable status of tangible personal property or services, notification of sellers, when, manner.

144.025. Transactions involving trade-in or rebate, how computed — exceptions — definitions — agricultural use, allowance.

144.027. Items replaced due to theft or casualty loss, credit against sales taxes allowed, when.

144.029. Diapers, incontinence products, and feminine hygiene products, sales and use tax exemption.

144.030. Exemptions from state and local sales and use taxes.

144.032. Cities or counties may impose sales tax on utilities — determination of domestic use.

144.034. Exemption, advertising and advertising products.

144.037. Exemption for retail sales made through the use of federal food stamp coupons.

144.038. Exemption for retail sales made through the use of women, infants and children program vouchers.

144.039. Exemption, purchases by state legislator, when.

144.043. Light aircraft, definitions — exemption from sales tax, when.

144.044. New manufactured homes and modular units — partial sales tax exemption — sale of used manufactured home, exemption.

144.045. Transfer of transcripts, depositions, exhibits, computer disks prepared by a court reporter…

144.046. Exemption for electrical current to battery manufacturers, when.

144.047. Aircraft used only for applying agricultural chemicals to be considered farm machinery, exempt from sales and use tax.

144.049. Sales tax holiday for clothing, personal computers, and school supplies, when — exemptions …

144.050. Additional to other taxes — exceptions.

*144.051.

144.053. Farm machinery and equipment exempt from state and local sales and use tax, when.

144.054. Additional sales tax exemptions for various industries and political subdivisions.

144.057. All tangible personal property on U.S.

144.058. Exemption for utilities, equipment, and materials used to generate electricity — public utility, savings passed through to rate.

144.060. Purchaser to pay sales tax — refusal, a misdemeanor — exception.

144.062. Construction materials, exemption allowed, when — exemption certificate, form, content, pur…

144.063. Fencing materials and motor fuel used for agricultural purposes exempt from state and local sales and use tax.

144.064. Firearms or ammunition, limitation on sales tax levied.

144.069. Sales of motor vehicles, trailers, boats and outboard motors imposed at address of owner — some leases deemed imposed at address of lessee.

144.070. Purchase or lease of motor vehicles, trailers, boats and outboard motors, tax on — official…

144.071. Rescission of sale requires tax refund, when.

144.080. Seller responsible for tax — rules — returns — advertising absorption of tax, stated on invoice or receipt — violation, penalty.

144.081. Quarter-monthly remittance, when — deemed filed on time, when — quarter-monthly defined — u…

144.083. Retail sales license required for all collectors of tax — prerequisite to issuance of city …

144.087. Retail sales licensee, bond given, when — cash bond deposit and refund — licensee in defaul…

144.088. Definitions — rate of sales tax stated on receipt or invoice, when, contents.

144.090. Director may require monthly or annual returns instead of quarterly — when due.

144.100. Returns filed with the director — charge and time sales — correction of errors, procedures.

144.115. Returns kept four years — destroyed, when.

144.118. Retail sales tax license, administrative penalty for failure to obtain — burden of proof required by the department.

144.121. Records of department of revenue and certain counties may be inspected and audited by polit…

144.122. Records of department of revenue, political subdivision ineligible to require disclosure — …

144.130. Refunds to purchasers, deduction.

144.140. Seller may retain two percent of tax — certified service provider, monetary allowance from taxes in lieu of two percent retention.

144.150. Withholding of tax money in case of sale of business — director to send statements to certa…

144.155. Limitation on time period to assess liability of transferee — death effect — transferee defined.

144.157. Violations in collecting, penalty.

144.160. Extension of time by director for payment of tax.

144.170. Interest on delinquent taxes — rate.

144.190. Refund of overpayments — claim for refund — time for making claims — paid to whom — direct …

144.200. Appropriation for refunds.

144.210. Burden of proving questionable sale on seller — exemption certificates — additional assessment — notice.

144.220. Time period for director to make additional assessments — exemptions held invalid by supreme court, effects.

144.230. Assessed penalty and tax due, when.

144.240. Assessment final when, appeal — procedures.

144.250. Failure to file return or pay tax — monetary penalty, assessment — director to estimate del…

144.261. Review by administrative hearing commission.

144.270. Rulemaking authority.

144.285. Tax brackets to be established by director of revenue — how applied — taxpayer owing more than one political subdivision, distribution, penalties.

144.290. Duty of director in collecting tax of itinerant seller — security may be required — cash bond, deposit and refund.

144.300. Director may demand information.

144.310. Records kept by director.

144.320. Records required to be kept.

144.330. Examination of records — investigations.

144.340. Exemption from testifying — immunity from prosecution.

144.350. Penalty for failure to testify.

144.380. Liens on property, notice to taxpayer, duration effect — improperly filed liens, notice to …

144.390. Unpaid taxes may be recovered at law — procedure.

144.400. Suit for taxes filed, where — jurisdiction.

144.410. Remedies of state, cumulative.

144.420. Certification of delinquencies to attorney general — collection suits.

144.425. Compromise of delinquent taxes — percentage — limitation — procedure.

144.427. Taxpayer's agreement to certain conditions to obtain compromise.

144.430. Legal expenses.

144.440. Purchase price of motor vehicles, trailers, boats and outboard motors to be disclosed, when…

144.450. Exemptions from use tax.

144.455. Tax on motor vehicles and trailers, purpose of — receipts credited as constitutionally required.

144.470. Taxes now authorized not prohibited.

144.480. Failure to furnish a return, penalty.

144.490. Penalty for false return.

144.500. Penalty for fraud or evasion.

144.510. Violation of this law a misdemeanor.

144.512. Retail sales licenses, businesses and transient employers not in compliance, writs of attachment or injunction authorized.

144.513. College bookstores, sales by, subject to tax.

144.517. Textbooks, sales and use tax exemption.

144.518. Exemption for machines or parts for machines used in a commercial, coin-operated amusement and vending business.

144.525. Motor vehicles, haulers, boats and outboard motors, state and local tax, rate, how computed, exception — outboard motors, when, computation.

144.526. Show Me Green sales tax holiday — sales tax exemption for energy star certified new applian…

*144.527.

144.600. Title of law.

144.605. Definitions.

144.608. Securing payment and accounting for tax collection, department duties — rulemaking authority — sunset provision.

144.610. Tax imposed, property subject, exclusions, who liable — inapplicable to out-of-state businesses and employees, when.

144.613. Boats and boat motors — tax to be paid before registration issued.

144.615. Exemptions.

144.617. Exemptions, certain transactions between corporations and shareholders — partners and partnerships.

144.620. Presumption arising from sale for delivery to state.

144.625. Vendors may be required to give bond.

144.630. Agent of vendor for service, designation or agreement as to — process served, how.

144.635. Vendor to collect tax from purchasers — selling agent not liable for tax, when.

144.637. Boundary change database for taxing jurisdictions, requirements — immunity from liability, when.

144.638. Taxability matrix, products and services — purchaser not subject to penalty for failure to remit proper amount of tax, when.

144.640. Taxpayer to keep records, examination.

144.645. Investigations, subpoenas, oaths.

144.650. Vendors to register, information required.

144.655. Return, when filed — payment, when due — rules — exemption, limits.

144.660. Director's powers as to returns.

144.665. Failure to file return, penalties — exceptions.

144.670. Additional assessment made when, notice.

144.675. Penalty assessed for fraud or evasion, notice.

144.690. Final assessments may be filed in clerk's office, executions thereon — remedies cumulative.

144.695. Excess payments to be adjusted or refunded.

144.696. Refund of overpayments — claim for refund — time for making claims.

144.700. Revenue placed in general revenue, exception placement in school district trust fund — payment under protest, procedure, appeal, refund.

144.701. One cent sales and use tax designated local tax — collection fee allowed state — school district trust fund created, investment.

144.705. Rules and regulations, adoption — copies available.

144.715. Notices served, how.

144.720. Sales tax interest and penalty provisions applicable.

144.725. Failure to obey subpoena or to produce books, a misdemeanor.

144.730. Advertising that vendor absorbs tax, a misdemeanor.

144.735. Failure to make return, pay tax or keep records, penalty.

144.740. False return or statement, penalty.

144.745. Violation not having a specific penalty deemed a misdemeanor.

144.746. Extension of time for filing for refund or proposed assessment by agreement — requirements.

144.750. Out-of-state vendor purchases subject to expansion of use tax, newspaper notice, requirements.

144.752. Marketplace facilitators, registration required — separate reporting and remittance of tax, procedure — rulemaking language.

144.757. Local use tax — rate of tax — ballot of submission — notice to director of revenue — repeal or reduction of local sales tax, effect on local use tax.

144.759. Collection of additional local use tax — deposit in local use tax trust fund, not part of s…

144.761. Repeal or amendment of local use tax — effect on local use tax of repeal of local sales tax…

144.805. Aviation jet fuel exempt from all sales and use tax, when — qualification, procedure — comm…

144.807. Common carriers in interstate air transportation, exemption for tangible personal property …

144.809. Exemption for aviation jet fuel, when.

144.810. Data storage centers, exemption from sales and use tax — definitions — procedure — certificates of exemption — rulemaking authority.

144.811. Broadcast equipment purchased by broadcast stations exempt from sales and use tax — definitions.

144.812. Broadband communications service, machinery and equipment, sales and use tax exemption.

144.815. Bullion and investment coins, sales and use tax exemption.

144.817. Sales tax exemption for certain property donated to the state within one year of purchase.

144.1021. Effective date of certain sections.