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Section 144.008 - Nonseverability clause. - Effective - 28 Aug 2013 144.008. Nonseverability clause. — Notwithstanding...
Section 144.010 - Definitions. - Effective - 28 Aug 2022, 7 histories 144.010. Definitions. —...
Section 144.011 - Sale at retail not to include certain transfers — assumption of liability, effect of. - Effective - 01 Jan 2023, 4 histories 144.011. Sale at...
Section 144.012 - Sales of tangible property to vending machine owners or operators deemed a sale at retail subject to certain sales tax, exceptions. - Effective - 01 Jul 1989 144.012. Sales of tangible property...
Section 144.013 - Tax imposed in accordance with federal Mobile Telecommunications Sourcing Act. - Effective - 01 Aug 2002 144.013. Tax imposed in accordance...
Section 144.014 - Food, retail sales of, rate of tax, revenue deposited in school district trust fund — definition of food. - Effective - 01 Jan 2023, 2 histories 144.014. Food, retail...
Section 144.015 - Promulgation of rules. - Effective - 28 Aug 1995 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. - Effective - 14 Oct 2016, 3 histories *144.018. Resale of...
Section 144.020 - Rate of tax — tickets, notice of sales tax. - Effective - 01 Jan 2023, 6 histories 144.020. Rate of...
Section 144.021 - Imposition of tax — seller's duties — modification of taxable status of tangible personal property or services, notification of sellers, when, manner. - Effective - 28 Aug 2015, 2 histories 144.021. Imposition of...
Section 144.025 - Transactions involving trade-in or rebate, how computed — exceptions — definitions — agricultural use, allowance. - Effective - 23 Dec 2019, 2 histories 144.025. Transactions involving...
Section 144.027 - Items replaced due to theft or casualty loss, credit against sales taxes allowed, when. - Effective - 28 Aug 1998 144.027. Items replaced due to...
Section 144.030 - Exemptions from state and local sales and use taxes. - Effective - 02 Jan 2023, 14 histories 144.030. Exemptions from...
Section 144.032 - Cities or counties may impose sales tax on utilities — determination of domestic use. - Effective - 08 Jul 2011 144.032. Cities or counties may...
Section 144.034 - Exemption, advertising and advertising products. - Effective - 05 Jan 1984 144.034. Exemption, advertising and advertising...
Section 144.037 - Exemption for retail sales made through the use of federal food stamp coupons. - Effective - 28 Aug 1986 144.037. Exemption for retail sales...
Section 144.038 - Exemption for retail sales made through the use of women, infants and children program vouchers. - Effective - 28 Aug 1986 144.038. Exemption for retail sales...
Section 144.039 - Exemption, purchases by state legislator, when. - Effective - 28 Aug 1988 144.039. Exemption, purchases by state...
Section 144.043 - Light aircraft, definitions — exemption from sales tax, when. - Effective - 01 Oct 1994 144.043. Light aircraft, definitions —...
Section 144.044 - New manufactured homes and modular units — partial sales tax exemption — sale of used manufactured home, exemption. - Effective - 28 Aug 2015, 2 histories 144.044. New manufactured...
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. - Effective - 28 Aug 1995 144.045. Transfer of transcripts, depositions,...
Section 144.046 - Exemption for electrical current to battery manufacturers, when. - Effective - 01 Jan 1996 144.046. Exemption for electrical current...
Section 144.047 - Aircraft used only for applying agricultural chemicals to be considered farm machinery, exempt from sales and use tax. - Effective - 28 Aug 1995 144.047. Aircraft used only for...
Section 144.049 - Sales tax holiday for clothing, personal computers, and school supplies, when — exemptions — discounts, how treated — exchanges and returns, how treated. - Effective - 01 Jan 2023, 4 histories 144.049. Sales tax...
Section 144.050 - Additional to other taxes — exceptions. - Effective - 28 Aug 1945 144.050. Additional to other taxes...
Section 144.051 - 2026 FIFA World Cup soccer tournament, charges for admission not subject to state and local sales tax. - Effective - 28 Aug 2022 144.051. 2026 FIFA World Cup...
Section 144.053 - Farm machinery and equipment exempt from state and local sales and use tax, when. - Effective - 28 Aug 2008 144.053. Farm machinery and equipment...
Section 144.054 - Additional sales tax exemptions for various industries and political subdivisions. - Effective - 01 Jan 2023, 5 histories 144.054. Additional sales...
Section 144.057 - All tangible personal property on U.S. munitions list, exempt from state and local sales and use tax. - Effective - 28 Aug 2008 144.057. All tangible personal property...
Section 144.060 - Purchaser to pay sales tax — refusal, a misdemeanor — exception. - Effective - 28 Aug 2009 144.060. Purchaser to pay sales...
Section 144.062 - Construction materials, exemption allowed, when — exemption certificate, form, content, purpose — effect — entity having unauthorized exemption certificate, effect. - Effective - 28 Aug 2007 144.062. Construction materials, exemption allowed,...
Section 144.063 - Fencing materials and motor fuel used for agricultural purposes exempt from state and local sales and use tax. - Effective - 28 Aug 2008 144.063. Fencing materials and motor...
Section 144.064 - Firearms or ammunition, limitation on sales tax levied. - Effective - 28 Aug 2011 144.064. Firearms or ammunition, limitation...
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. - Effective - 28 Aug 2013 144.069. Sales of motor vehicles,...
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... - Effective - 28 Aug 2020, 4 histories 144.070. Purchase or...
Section 144.071 - Rescission of sale requires tax refund, when. - Effective - 28 Aug 2013 144.071. Rescission of sale requires...
Section 144.080 - Seller responsible for tax — rules — returns — advertising absorption of tax, stated on invoice or receipt — violation, penalty. - Effective - 28 Aug 2021, 2 histories 144.080. Seller responsible...
Section 144.081 - Quarter-monthly remittance, when — deemed filed on time, when — quarter-monthly defined — underpayment, penalty, exceptions — electronic funds payment system authorized. - Effective - 01 Jul 2003 144.081. Quarter-monthly remittance, when —...
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. - Effective - 28 Aug 2007 144.083. Retail sales license 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. - Effective - 28 Aug 2018, 3 histories 144.087. Retail sales...
Section 144.088 - Definitions — rate of sales tax stated on receipt or invoice, when, contents. - Effective - 28 Aug 2019 144.088. Definitions — rate of...
Section 144.090 - Director may require monthly or annual returns instead of quarterly — when due. - Effective - 31 Dec 1994 144.090. Director may require monthly...
Section 144.100 - Returns filed with the director — charge and time sales — correction of errors, procedures. - Effective - 31 Dec 1994 144.100. Returns filed with the...
Section 144.115 - Returns kept four years — destroyed, when. - Effective - 28 Aug 1957 144.115. Returns kept four years...
Section 144.118 - Retail sales tax license, administrative penalty for failure to obtain — burden of proof required by the department. - Effective - 28 Aug 1986 144.118. Retail sales tax license,...
Section 144.121 - Records of department of revenue and certain counties may be inspected and audited by political subdivisions imposing taxes — request, procedure — charge. - Effective - 10 May 1994 144.121. Records of department of...
Section 144.122 - Records of department of revenue, political subdivision ineligible to require disclosure — effect of abuse of confidentiality — city may inspect county records. - Effective - 01 Jan 1981 144.122. Records of department of...
Section 144.130 - Refunds to purchasers, deduction. - Effective - 28 Aug 1947 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. - Effective - 01 Jan 2023, 2 histories 144.140. Seller may...
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. - Effective - 31 Dec 1994 144.150. Withholding of tax money...
Section 144.155 - Limitation on time period to assess liability of transferee — death effect — transferee defined. - Effective - 01 Jan 1984 144.155. Limitation on time period...
Section 144.157 - Violations in collecting, penalty. - Effective - 28 Aug 2004 144.157. Violations in collecting, penalty....
Section 144.160 - Extension of time by director for payment of tax. - Effective - 28 Aug 1945 144.160. Extension of time by...
Section 144.170 - Interest on delinquent taxes — rate. - Effective - 28 Aug 1982 144.170. Interest on delinquent taxes...
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. - Effective - 28 Aug 2019, 3 histories 144.190. Refund of...
Section 144.200 - Appropriation for refunds. - Effective - 28 Aug 1978 144.200. Appropriation for refunds. —...
Section 144.210 - Burden of proving questionable sale on seller — exemption certificates — additional assessment — notice. - Effective - 29 May 1991 144.210. Burden of proving questionable...
Section 144.220 - Time period for director to make additional assessments — exemptions held invalid by supreme court, effects. - Effective - 12 Jun 1990 144.220. Time period for director...
Section 144.230 - Assessed penalty and tax due, when. - Effective - 28 Aug 1994 144.230. Assessed penalty and tax...
Section 144.240 - Assessment final when, appeal — procedures. - Effective - 28 Aug 1994 144.240. Assessment final when, appeal...
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. - Effective - 01 Jul 2003 144.250. Failure to file return...
Section 144.261 - Review by administrative hearing commission. - Effective - 28 Aug 1994 144.261. Review by administrative hearing...
Section 144.270 - Rulemaking authority. - Effective - 28 Aug 2008 144.270. Rulemaking authority. — For...
Section 144.285 - Tax brackets to be established by director of revenue — how applied — taxpayer owing more than one political subdivision, distribution, penalties. - Effective - 01 Jan 1984 144.285. Tax brackets to be...
Section 144.290 - Duty of director in collecting tax of itinerant seller — security may be required — cash bond, deposit and refund. - Effective - 01 Jan 1984 144.290. Duty of director in...
Section 144.300 - Director may demand information. - Effective - 28 Aug 1945 144.300. Director may demand information....
Section 144.310 - Records kept by director. - Effective - 01 Jan 1984 144.310. Records kept by director....
Section 144.320 - Records required to be kept. - Effective - 28 Aug 1986 144.320. Records required to be...
Section 144.330 - Examination of records — investigations. - Effective - 28 Aug 1945 144.330. Examination of records —...
Section 144.340 - Exemption from testifying — immunity from prosecution. - Effective - 28 Aug 1945 144.340. Exemption from testifying —...
Section 144.350 - Penalty for failure to testify. - Effective - 28 Aug 1945 144.350. Penalty for failure to...
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. - Effective - 28 Aug 1992 144.380. Liens on property, notice...
Section 144.390 - Unpaid taxes may be recovered at law — procedure. - Effective - 28 Aug 1945 144.390. Unpaid taxes may be...
Section 144.400 - Suit for taxes filed, where — jurisdiction. - Effective - 02 Jan 1979 144.400. Suit for taxes filed,...
Section 144.410 - Remedies of state, cumulative. - Effective - 28 Aug 1945 144.410. Remedies of state, cumulative....
Section 144.420 - Certification of delinquencies to attorney general — collection suits. - Effective - 28 Aug 1947 144.420. Certification of delinquencies to...
Section 144.425 - Compromise of delinquent taxes — percentage — limitation — procedure. - Effective - 28 Aug 1982 144.425. Compromise of delinquent taxes...
Section 144.427 - Taxpayer's agreement to certain conditions to obtain compromise. - Effective - 28 Aug 1982 144.427. Taxpayer's agreement to certain...
Section 144.430 - Legal expenses. - Effective - 28 Aug 1945 144.430. Legal expenses. — The...
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. - Effective - 28 Aug 2013 144.440. Purchase price of motor...
Section 144.450 - Exemptions from use tax. - Effective - 28 Aug 2015, 2 histories 144.450. Exemptions from...
Section 144.455 - Tax on motor vehicles and trailers, purpose of — receipts credited as constitutionally required. - Effective - 28 Aug 2013 144.455. Tax on motor vehicles...
Section 144.470 - Taxes now authorized not prohibited. - Effective - 28 Aug 1945 144.470. Taxes now authorized not...
Section 144.480 - Failure to furnish a return, penalty. - Effective - 28 Aug 1974 144.480. Failure to furnish a...
Section 144.490 - Penalty for false return. - Effective - 28 Aug 1974 144.490. Penalty for false return....
Section 144.500 - Penalty for fraud or evasion. - Effective - 28 Aug 1945 144.500. Penalty for fraud or...
Section 144.510 - Violation of this law a misdemeanor. - Effective - 28 Aug 1945 144.510. Violation of this law...
Section 144.512 - Retail sales licenses, businesses and transient employers not in compliance, writs of attachment or injunction authorized. - Effective - 28 Aug 1991 144.512. Retail sales licenses, businesses...
Section 144.513 - College bookstores, sales by, subject to tax. - Effective - 28 Aug 1992 144.513. College bookstores, sales by,...
Section 144.517 - Textbooks, sales and use tax exemption. - Effective - 28 Aug 1999 144.517. Textbooks, sales and use...
Section 144.518 - Exemption for machines or parts for machines used in a commercial, coin-operated amusement and vending business. - Effective - 28 Aug 2007, 2 histories 144.518. Exemption for...
Section 144.525 - Motor vehicles, haulers, boats and outboard motors, state and local tax, rate, how computed, exception — outboard motors, when, computation. - Effective - 28 Aug 2013 144.525. Motor vehicles, haulers, boats...
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. - Effective - 01 Jan 2023, 2 histories 144.526. Show Me...
Section 144.527 - Farmers' market, sales and use tax exemption for farm products sold. - Effective - 28 Aug 2014 *144.527. Farmers' market, sales and...
Section 144.600 - Title of law. - Effective - 28 Aug 1959 144.600. Title of law. —...
Section 144.605 - Definitions. - Effective - 01 Jan 2023, 3 histories 144.605. Definitions. —...
Section 144.608 - Securing payment and accounting for tax collection, department duties — rulemaking authority — sunset provision. - Effective - 01 Jan 2023 144.608. Securing payment and accounting...
Section 144.610 - Tax imposed, property subject, exclusions, who liable — inapplicable to out-of-state businesses and employees, when. - Effective - 28 Aug 2014, 2 histories 144.610. Tax imposed,...
Section 144.613 - Boats and boat motors — tax to be paid before registration issued. - Effective - 28 Aug 2013 144.613. Boats and boat motors...
Section 144.615 - Exemptions. - Effective - 28 Aug 2013 144.615. Exemptions. — There are...
Section 144.617 - Exemptions, certain transactions between corporations and shareholders — partners and partnerships. - Effective - 28 Aug 1984 144.617. Exemptions, certain transactions between...
Section 144.620 - Presumption arising from sale for delivery to state. - Effective - 28 Aug 1959 144.620. Presumption arising from sale...
Section 144.625 - Vendors may be required to give bond. - Effective - 28 Aug 1986 144.625. Vendors may be required...
Section 144.630 - Agent of vendor for service, designation or agreement as to — process served, how. - Effective - 28 Aug 1961 144.630. Agent of vendor for...
Section 144.635 - Vendor to collect tax from purchasers — selling agent not liable for tax, when. - Effective - 01 Oct 1990 144.635. Vendor to collect 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...
Section 144.638 - Taxability matrix, products and services — purchaser not subject to penalty for failure to remit proper amount of tax, when. - Effective - 01 Jan 2023 144.638. Taxability matrix, products and...
Section 144.640 - Taxpayer to keep records, examination. - Effective - 28 Aug 1986 144.640. Taxpayer to keep records,...
Section 144.645 - Investigations, subpoenas, oaths. - Effective - 28 Aug 1959 144.645. Investigations, subpoenas, oaths. —...
Section 144.650 - Vendors to register, information required. - Effective - 28 Aug 1959 144.650. Vendors to register, information...
Section 144.655 - Return, when filed — payment, when due — rules — exemption, limits. - Effective - 28 Aug 1999 144.655. Return, when filed —...
Section 144.660 - Director's powers as to returns. - Effective - 28 Aug 1959 144.660. Director's powers as to...
Section 144.665 - Failure to file return, penalties — exceptions. - Effective - 01 Jan 1984, 2 histories 144.665. Failure to...
Section 144.670 - Additional assessment made when, notice. - Effective - 28 Aug 1994 144.670. Additional assessment made when,...
Section 144.675 - Penalty assessed for fraud or evasion, notice. - Effective - 28 Aug 1959 144.675. Penalty assessed for fraud...
Section 144.690 - Final assessments may be filed in clerk's office, executions thereon — remedies cumulative. - Effective - 28 Aug 1959 144.690. Final assessments may be...
Section 144.695 - Excess payments to be adjusted or refunded. - Effective - 28 Aug 1959 144.695. Excess payments to be...
Section 144.696 - Refund of overpayments — claim for refund — time for making claims. - Effective - 28 Aug 1986 144.696. Refund of overpayments —...
Section 144.700 - Revenue placed in general revenue, exception placement in school district trust fund — payment under protest, procedure, appeal, refund. - Effective - 28 Aug 1993 144.700. Revenue placed in general...
Section 144.701 - One cent sales and use tax designated local tax — collection fee allowed state — school district trust fund created, investment. - Effective - 28 Aug 1993 144.701. One cent sales and...
Section 144.705 - Rules and regulations, adoption — copies available. - Effective - 28 Aug 1959 144.705. Rules and regulations, adoption...
Section 144.715 - Notices served, how. - Effective - 28 Aug 1978 144.715. Notices served, how. —...
Section 144.720 - Sales tax interest and penalty provisions applicable. - Effective - 28 Aug 1994 144.720. Sales tax interest and...
Section 144.725 - Failure to obey subpoena or to produce books, a misdemeanor. - Effective - 28 Aug 1959 144.725. Failure to obey subpoena...
Section 144.730 - Advertising that vendor absorbs tax, a misdemeanor. - Effective - 28 Aug 1959 144.730. Advertising that vendor absorbs...
Section 144.735 - Failure to make return, pay tax or keep records, penalty. - Effective - 28 Aug 1974 144.735. Failure to make return,...
Section 144.740 - False return or statement, penalty. - Effective - 28 Aug 1974 144.740. False return or statement,...
Section 144.745 - Violation not having a specific penalty deemed a misdemeanor. - Effective - 28 Aug 1974 144.745. Violation not having a...
Section 144.746 - Extension of time for filing for refund or proposed assessment by agreement — requirements. - Effective - 28 Aug 1994 144.746. Extension of time for...
Section 144.750 - Out-of-state vendor purchases subject to expansion of use tax, newspaper notice, requirements. - Effective - 28 Aug 2021 144.750. Out-of-state vendor purchases subject...
Section 144.752 - Marketplace facilitators, registration required — separate reporting and remittance of tax, procedure — rulemaking language. - Effective - 01 Jan 2023 144.752. Marketplace facilitators, registration required...
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. - Effective - 28 Aug 2021, 2 histories 144.757. Local use...
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. - Effective - 28 Aug 2021, 2 histories 144.759. Collection of...
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. - Effective - 27 Jun 2000 144.761. Repeal or amendment of...
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. - Effective - 28 Aug 2020, 4 histories 144.805. Aviation jet...
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... - Effective - 10 May 1993 144.807. Common carriers in interstate...
Section 144.809 - Exemption for aviation jet fuel, when. - Effective - 28 Aug 1996 144.809. Exemption for aviation jet...
Section 144.810 - Data storage centers, exemption from sales and use tax — definitions — procedure — certificates of exemption — rulemaking authority. - Effective - 28 Aug 2018, 2 histories 144.810. Data storage...
Section 144.811 - Broadcast equipment purchased by broadcast stations exempt from sales and use tax — definitions. - Effective - 13 Jul 1999 144.811. Broadcast equipment purchased by...
Section 144.815 - Bullion and investment coins, sales and use tax exemption. - Effective - 28 Aug 2001 144.815. Bullion and investment coins,...
Section 144.817 - Sales tax exemption for certain property donated to the state within one year of purchase. - Effective - 28 Aug 2003 144.817. Sales tax exemption for...
Section 144.1021 - Effective date of certain sections. - Effective - 28 Aug 2021 144.1021. Effective date of certain...