Effective - 14 Oct 2016, 3 histories
*144.018. Resale of tangible personal property, exempt or excluded from sales and use tax, when — intent of exclusion. — 1. Notwithstanding any other provision of law to the contrary, except as provided under subsection 2 or 3 of this section, when a purchase of tangible personal property or service subject to tax is made for the purpose of resale, such purchase shall be either exempt or excluded under this chapter if the subsequent sale is:
(1) Subject to a tax in this or any other state;
(2) For resale;
(3) Excluded from tax under this chapter;
(4) Subject to tax but exempt under this chapter; or
(5) Exempt from the sales tax laws of another state, if the subsequent sale is in such other state.
The purchase of tangible personal property by a taxpayer shall not be deemed to be for resale if such property is used or consumed by the taxpayer in providing a service on which tax is not imposed by subsection 1 of section 144.020, except purchases made in fulfillment of any obligation under a defense contract with the United States government.
2. For purposes of subdivision (2) of subsection 1 of section 144.020, a place of amusement, entertainment or recreation, including games or athletic events, shall remit tax on the amount paid for admissions or seating accommodations, or fees paid to, or in such place of amusement, entertainment or recreation, except amounts paid for any instructional class. Any subsequent sale of such admissions or seating accommodations shall not be subject to tax if the initial sale was an arms length transaction for fair market value with an unaffiliated entity. If the sale of such admissions or seating accommodations is exempt or excluded from payment of sales and use taxes, the provisions of this subsection shall not require the place of amusement, entertainment, or recreation to remit tax on that sale.
3. For purposes of subdivision (6) of subsection 1 of section 144.020, a hotel, motel, tavern, inn, restaurant, eating house, drugstore, dining car, tourist cabin, tourist camp, or other place in which rooms, meals, or drinks are regularly served to the public shall remit tax on the amount of sales or charges for all rooms, meals, and drinks furnished at such hotel, motel, tavern, inn, restaurant, eating house, drugstore, dining car, tourist cabin, tourist camp, or other place in which rooms, meals, or drinks are regularly served to the public. Any subsequent sale of such rooms, meals, or drinks shall not be subject to tax if the initial sale was an arms length transaction for fair market value with an unaffiliated entity. If the sale of such rooms, meals, or drinks is exempt or excluded from payment of sales and use taxes, the provisions of this subsection shall not require the hotel, motel, tavern, inn, restaurant, eating house, drugstore, dining car, tourist cabin, tourist camp, or other place in which rooms, meals, or drinks are regularly served to the public to remit tax on that sale.
4. The provisions of this section are intended to reject and abrogate earlier case law interpretations of the state's sales and use tax law with regard to sales for resale as extended in Music City Centre Management, LLC v. Director of Revenue, 295 S.W.3d 465, (Mo. 2009) and ICC Management, Inc. v. Director of Revenue, 290 S.W.3d 699, (Mo. 2009). The provisions of this section are intended to clarify the exemption or exclusion of purchases for resale from sales and use taxes as originally enacted in this chapter.
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(L. 2010 S.B. 928, A.L. 2011 H.B. 315, A.L. 2016 S.B. 1025)
*Effective 10-14-16, see § 21.250. S.B. 1025 was vetoed June 28, 2016. The veto was overridden on September 14, 2016.
Structure Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 144 - Sales and Use Tax
Section 144.008 - Nonseverability clause.
Section 144.010 - Definitions.
Section 144.013 - Tax imposed in accordance with federal Mobile Telecommunications Sourcing Act.
Section 144.015 - Promulgation of rules.
Section 144.020 - Rate of tax — tickets, notice of sales tax.
Section 144.030 - Exemptions from state and local sales and use taxes.
Section 144.034 - Exemption, advertising and advertising products.
Section 144.037 - Exemption for retail sales made through the use of federal food stamp coupons.
Section 144.039 - Exemption, purchases by state legislator, when.
Section 144.043 - Light aircraft, definitions — exemption from sales tax, when.
Section 144.046 - Exemption for electrical current to battery manufacturers, when.
Section 144.050 - Additional to other taxes — exceptions.
Section 144.053 - Farm machinery and equipment exempt from state and local sales and use tax, when.
Section 144.054 - Additional sales tax exemptions for various industries and political subdivisions.
Section 144.060 - Purchaser to pay sales tax — refusal, a misdemeanor — exception.
Section 144.064 - Firearms or ammunition, limitation on sales tax levied.
Section 144.071 - Rescission of sale requires tax refund, when.
Section 144.088 - Definitions — rate of sales tax stated on receipt or invoice, when, contents.
Section 144.090 - Director may require monthly or annual returns instead of quarterly — when due.
Section 144.115 - Returns kept four years — destroyed, when.
Section 144.130 - Refunds to purchasers, deduction.
Section 144.157 - Violations in collecting, penalty.
Section 144.160 - Extension of time by director for payment of tax.
Section 144.170 - Interest on delinquent taxes — rate.
Section 144.200 - Appropriation for refunds.
Section 144.230 - Assessed penalty and tax due, when.
Section 144.240 - Assessment final when, appeal — procedures.
Section 144.261 - Review by administrative hearing commission.
Section 144.270 - Rulemaking authority.
Section 144.300 - Director may demand information.
Section 144.310 - Records kept by director.
Section 144.320 - Records required to be kept.
Section 144.330 - Examination of records — investigations.
Section 144.340 - Exemption from testifying — immunity from prosecution.
Section 144.350 - Penalty for failure to testify.
Section 144.390 - Unpaid taxes may be recovered at law — procedure.
Section 144.400 - Suit for taxes filed, where — jurisdiction.
Section 144.410 - Remedies of state, cumulative.
Section 144.420 - Certification of delinquencies to attorney general — collection suits.
Section 144.425 - Compromise of delinquent taxes — percentage — limitation — procedure.
Section 144.427 - Taxpayer's agreement to certain conditions to obtain compromise.
Section 144.430 - Legal expenses.
Section 144.450 - Exemptions from use tax.
Section 144.470 - Taxes now authorized not prohibited.
Section 144.480 - Failure to furnish a return, penalty.
Section 144.490 - Penalty for false return.
Section 144.500 - Penalty for fraud or evasion.
Section 144.510 - Violation of this law a misdemeanor.
Section 144.513 - College bookstores, sales by, subject to tax.
Section 144.517 - Textbooks, sales and use tax exemption.
Section 144.527 - Farmers' market, sales and use tax exemption for farm products sold.
Section 144.600 - Title of law.
Section 144.605 - Definitions.
Section 144.613 - Boats and boat motors — tax to be paid before registration issued.
Section 144.620 - Presumption arising from sale for delivery to state.
Section 144.625 - Vendors may be required to give bond.
Section 144.630 - Agent of vendor for service, designation or agreement as to — process served, how.
Section 144.635 - Vendor to collect tax from purchasers — selling agent not liable for tax, when.
Section 144.640 - Taxpayer to keep records, examination.
Section 144.645 - Investigations, subpoenas, oaths.
Section 144.650 - Vendors to register, information required.
Section 144.655 - Return, when filed — payment, when due — rules — exemption, limits.
Section 144.660 - Director's powers as to returns.
Section 144.665 - Failure to file return, penalties — exceptions.
Section 144.670 - Additional assessment made when, notice.
Section 144.675 - Penalty assessed for fraud or evasion, notice.
Section 144.695 - Excess payments to be adjusted or refunded.
Section 144.696 - Refund of overpayments — claim for refund — time for making claims.
Section 144.705 - Rules and regulations, adoption — copies available.
Section 144.715 - Notices served, how.
Section 144.720 - Sales tax interest and penalty provisions applicable.
Section 144.725 - Failure to obey subpoena or to produce books, a misdemeanor.
Section 144.730 - Advertising that vendor absorbs tax, a misdemeanor.
Section 144.735 - Failure to make return, pay tax or keep records, penalty.
Section 144.740 - False return or statement, penalty.
Section 144.745 - Violation not having a specific penalty deemed a misdemeanor.
Section 144.809 - Exemption for aviation jet fuel, when.
Section 144.815 - Bullion and investment coins, sales and use tax exemption.