Effective - 01 Jan 1975
150.010. Merchant defined. — 1. Every person, corporation, copartnership or association of persons, except motor vehicle dealers as defined in sections 150.010 to 150.015, who shall deal in the selling of goods, wares and merchandise at any store, stand or place occupied for that purpose, is declared to be a "merchant". Every person, corporation, copartnership or association of persons doing business in this state shall, as a practice in the conduct of such business, make or cause to be made any wholesale or retail sales of goods, wares and merchandise to any person, corporation, copartnership or association of persons, shall be deemed to be a merchant whether said sales be accommodation sales, whether they be made from a stock of goods on hand or by ordering goods from another source, and whether the subject of said sales be similar or different types of goods than the type, if any, regularly manufactured, processed or sold by said seller.
2. The term "merchant" includes motor vehicle dealers as defined in sections 150.010 to 150.015, but motor vehicle dealers shall not be subject to any ad valorem tax on his stock of goods, wares and merchandise, as otherwise prescribed by this chapter, and a motor vehicle property tax as prescribed by sections 150.010 to 150.015 shall be levied in lieu of such ad valorem tax.
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(RSMo 1939 § 11303, A.L. 1945 p. 1838, A.L. 1974 S.B. 402)
Prior revisions: 1929 § 10075; 1919 § 13065; 1909 § 11617
Effective 1-1-75
Structure Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes
Section 150.010 - Merchant defined.
Section 150.013 - Motor vehicle terms defined.
Section 150.015 - Revocation or suspension of dealer's license, when.
Section 150.020 - Term merchant construed.
Section 150.030 - Farmer not merchant.
Section 150.035 - New motor vehicle defined.
Section 150.040 - Tax, computed how — exemptions.
Section 150.050 - Annual statement — merchants' tax book — township organization counties.
Section 150.055 - Assessor to inspect merchants' establishments and report.
Section 150.060 - Equalization of valuations by board — notice of raise.
Section 150.080 - Report to state tax commission (cities of 100,000 or more).
Section 150.090 - Merchant taxation and collection in St. Louis City.
Section 150.100 - License necessary — information to be given in application for license — penalty.
Section 150.120 - Limitations of license.
Section 150.130 - Blank licenses, form, issuance.
Section 150.140 - Blanks to collector.
Section 150.150 - Collection of fees.
Section 150.190 - Collector, annual report to county commission, contents.
Section 150.200 - Settlement of collector's accounts by commission — credits allowed collector.
Section 150.210 - Erroneous return by collector — penalty.
Section 150.220 - Certify to director of revenue amount charged to county collector.
Section 150.230 - Failure to pay tax, forfeiture of license.
Section 150.235 - Tax delinquent, when — penalties.
Section 150.260 - False statement forfeits license.
Section 150.290 - Failure to perform duty — penalty (cities of 100,000 or more).
Section 150.300 - Manufacturer defined.
Section 150.310 - Manufacturer to be licensed and taxed, exemptions — license period.
Section 150.325 - Assessor to inspect establishments of manufacturer and report.
Section 150.330 - Equalization of valuations by board — notice of raise.
Section 150.340 - Clerk to extend taxes, compensation for such duty — state to pay one-half.
Section 150.350 - Manufacturers' taxation and collection in St. Louis City.
Section 150.360 - Report to state tax commission and governor (cities of 100,000 or more).
Section 150.370 - Refusal to make annual statements — penalty.
Section 150.380 - Itinerant vendor defined — exceptions.
Section 150.390 - Licenses required — deposits — license fee and duration.
Section 150.400 - Application for license — records to be kept — open to public.
Section 150.410 - Endorsement of license by local official before sale — fee — penalty.
Section 150.420 - Statement by vendor before special sale.
Section 150.430 - Jurisdiction for prosecutions — surrender of licenses — disposition of deposits.
Section 150.440 - Deposit subject to claims — procedure — when paid to depositor.
Section 150.450 - Enforcement of law.
Section 150.470 - Peddler defined.
Section 150.480 - License required — not to sell liquors.
Section 150.490 - Application for license.
Section 150.500 - Rates of tax on licenses.
Section 150.510 - Contents of license.
Section 150.520 - Issuance of blank licenses.