Missouri Revised Statutes
Chapter 144 - Sales and Use Tax
Section 144.637 - Boundary change database for taxing jurisdictions, requirements — immunity from liability, when.

Effective - 01 Jan 2023
144.637. Boundary change database for taxing jurisdictions, requirements — immunity from liability, when. — 1. The director of revenue shall provide and maintain a database that describes boundary changes for all taxing jurisdictions and the effective dates of such changes for the use of vendors collecting the tax imposed under sections 144.600 to 144.746.
2. For the identification of counties and cities, codes corresponding to the rates shall be provided according to Federal Information Processing Standards (FIPS) as developed by the National Institute of Standards and Technology. For the identification of all other jurisdictions, codes corresponding to the rates shall be in a format determined by the director.
3. The director shall provide and maintain address-based boundary database records for assigning taxing jurisdictions and associated rates. The database records shall be in the same approved format as the database described under subsection 1 of this section and shall meet the requirements developed under the federal Mobile Telecommunications Sourcing Act, 4 U.S.C. Section 119(a). If a vendor is unable to determine the applicable rate and jurisdiction using an address-based database record after exercising due diligence, the vendor may apply the nine-digit zip code designation applicable to a purchase. If a nine-digit zip code designation is not available for a street address or if a vendor is unable to determine the nine-digit zip code designation applicable to a purchase after exercising due diligence to determine the designation, the vendor may apply the rate for the five-digit zip code area. The lowest combined tax rate imposed in the zip code area shall apply if the area includes more than one tax rate in any level of taxing jurisdiction. For the purposes of this section, there shall be a rebuttable presumption that a vendor has exercised due diligence if the vendor has attempted to determine the tax rate and jurisdiction by utilizing software approved by the director and makes the assignment from the address and zip code information applicable to the purchase. If the director certifies an address-based database provided by a third party, a vendor may use such database in place of the database records provided for in this subsection.
4. The electronic databases provided for in subsections 1 and 3 of this section shall be in downloadable format as determined by the director. The databases may be directly provided by the director or provided by a third party as designated by the director. The databases shall be provided at no cost to the user of the database.
5. The provisions of subsection 3 of this section shall not apply if the purchased product is received by the purchaser at the business location of the vendor.
6. No vendor shall be liable for reliance upon erroneous data provided by the director on tax rates, boundaries, or taxing jurisdiction assignments.
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(L. 2021 S.B. 153 & 97)
Effective 1-01-23, see § 144.1021

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Structure Missouri Revised Statutes

Missouri Revised Statutes

Title X - Taxation and Revenue

Chapter 144 - Sales and Use Tax

Section 144.008 - Nonseverability clause.

Section 144.010 - Definitions.

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

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

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

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

Section 144.015 - Promulgation of rules.

Section 144.018 - Resale of tangible personal property, exempt or excluded from sales and use tax, when — intent of exclusion.

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

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

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

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

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

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

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

Section 144.039 - Exemption, purchases by state legislator, when.

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

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

Section 144.045 - Transfer of transcripts, depositions, exhibits, computer disks prepared by a court reporter are a nontaxable service not tangible property — farm machinery nontaxable.

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

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

Section 144.049 - Sales tax holiday for clothing, personal computers, and school supplies, when — exemptions — discounts, how treated — exchanges and returns, how treated.

Section 144.050 - Additional to other taxes — exceptions.

Section 144.051 - 2026 FIFA World Cup soccer tournament, charges for admission not subject to state and local sales tax.

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 144.057 - All tangible personal property on U.S. munitions list, exempt from state and local sales and use tax.

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

Section 144.062 - Construction materials, exemption allowed, when — exemption certificate, form, content, purpose — effect — entity having unauthorized exemption certificate, effect.

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

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

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

Section 144.070 - Purchase or lease of motor vehicles, trailers, boats and outboard motors, tax on — official certificate issued — application to act as leasing company, requirements — operation as registered fleet owner, when — motor vehicle dealers...

Section 144.071 - Rescission of sale requires tax refund, when.

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

Section 144.081 - Quarter-monthly remittance, when — deemed filed on time, when — quarter-monthly defined — underpayment, penalty, exceptions — electronic funds payment system authorized.

Section 144.083 - Retail sales license required for all collectors of tax — prerequisite to issuance of city or county occupation license — prerequisite for sales at retail — statement of no tax due required.

Section 144.087 - Retail sales licensee, bond given, when — cash bond deposit and refund — licensee in default has option to provide letter of credit or certificate of deposit.

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

Section 144.115 - Returns kept four years — destroyed, when.

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

Section 144.121 - Records of department of revenue and certain counties may be inspected and audited by political subdivisions imposing taxes — request, procedure — charge.

Section 144.122 - Records of department of revenue, political subdivision ineligible to require disclosure — effect of abuse of confidentiality — city may inspect county records.

Section 144.130 - Refunds to purchasers, deduction.

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

Section 144.150 - Withholding of tax money in case of sale of business — director to send statements to certain persons, when — secured creditors, priority, exempt from tax liability.

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

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 144.190 - Refund of overpayments — claim for refund — time for making claims — paid to whom — direct pay agreement for certain purchasers — special rules for error corrections — refund not allowed, when — taxes paid more than once, effect of.

Section 144.200 - Appropriation for refunds.

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

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

Section 144.230 - Assessed penalty and tax due, when.

Section 144.240 - Assessment final when, appeal — procedures.

Section 144.250 - Failure to file return or pay tax — monetary penalty, assessment — director to estimate delinquency — written notice, how served — penalties for motor vehicles doubled, when.

Section 144.261 - Review by administrative hearing commission.

Section 144.270 - Rulemaking authority.

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

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

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 144.380 - Liens on property, notice to taxpayer, duration effect — improperly filed liens, notice to director, contents — release of lien, procedure — fees — duties of director.

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 144.440 - Purchase price of motor vehicles, trailers, boats and outboard motors to be disclosed, when — payment of tax, when — inapplicability to manufactured homes.

Section 144.450 - Exemptions from use tax.

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

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

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

Section 144.517 - Textbooks, sales and use tax exemption.

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

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

Section 144.526 - Show Me Green sales tax holiday — sales tax exemption for energy star certified new appliances — layaway sales, discounted sale price, delayed delivery, exchanges and returns, how treated.

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

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

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

Section 144.615 - Exemptions.

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

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

Section 144.638 - Taxability matrix, products and services — purchaser not subject to penalty for failure to remit proper amount of 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 144.690 - Final assessments may be filed in clerk's office, executions thereon — remedies cumulative.

Section 144.695 - Excess payments to be adjusted or refunded.

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

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

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

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

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

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

Section 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.

Section 144.759 - Collection of additional local use tax — deposit in local use tax trust fund, not part of state revenue — distribution to counties and municipalities — refunds — notification to director of revenue on abolishment of tax.

Section 144.761 - Repeal or amendment of local use tax — effect on local use tax of repeal of local sales tax — petition to repeal local use tax — ballot measure on repeal of local use tax.

Section 144.805 - Aviation jet fuel exempt from all sales and use tax, when — qualification, procedure — common carrier to make direct payment to revenue — tax revenues to be deposited in aviation trust fund — expires when.

Section 144.807 - Common carriers in interstate air transportation, exemption for tangible personal property purchased or stored in state then transported out of state and used in the conduct of business — qualification for exemption — use in Missour...

Section 144.809 - Exemption for aviation jet fuel, when.

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

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

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

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

Section 144.1021 - Effective date of certain sections.