Missouri Revised Statutes
Chapter 144 - Sales and Use Tax
Section 144.695 - Excess payments to be adjusted or refunded.

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.