Missouri · Statutes
Chapter 144
145 sections
145 sections
- Mo. Rev. Stat. § 144.008Nonseverability clause.
- Mo. Rev. Stat. § 144.010Definitions.
- Mo. Rev. Stat. § 144.011Sale at retail not to include certain transfers — assumption of liability, ...
- Mo. Rev. Stat. § 144.012Sales of tangible property to vending machine owners or operators deemed a ...
- Mo. Rev. Stat. § 144.013Tax imposed in accordance with federal Mobile Telecommunications Sourcing Act.
- Mo. Rev. Stat. § 144.014Food, retail sales of, rate of tax, revenue deposited in school district ...
- Mo. Rev. Stat. § 144.015Promulgation of rules.
- Mo. Rev. Stat. § 144.018Resale of tangible personal property, exempt or excluded from sales and use ...
- Mo. Rev. Stat. § 144.020Rate of tax — tickets, notice of sales tax.
- Mo. Rev. Stat. § 144.021Imposition of tax — seller's duties — modification of taxable status of ...
- Mo. Rev. Stat. § 144.025Transactions involving trade-in or rebate, how computed — exceptions — ...
- Mo. Rev. Stat. § 144.027Items replaced due to theft or casualty loss, credit against sales taxes ...
- Mo. Rev. Stat. § 144.029Diapers, incontinence products, and feminine hygiene products, sales and ...
- Mo. Rev. Stat. § 144.030Exemptions from state and local sales and use taxes.
- Mo. Rev. Stat. § 144.032Cities or counties may impose sales tax on utilities — determination of ...
- Mo. Rev. Stat. § 144.034Exemption, advertising and advertising products.
- Mo. Rev. Stat. § 144.037Exemption for retail sales made through the use of federal food stamp coupons.
- Mo. Rev. Stat. § 144.038Exemption for retail sales made through the use of women, infants and ...
- Mo. Rev. Stat. § 144.039Exemption, purchases by state legislator, when.
- Mo. Rev. Stat. § 144.043Light aircraft, definitions — exemption from sales tax, when.
- Mo. Rev. Stat. § 144.044New manufactured homes and modular units — partial sales tax exemption — ...
- Mo. Rev. Stat. § 144.045Transfer of transcripts, depositions, exhibits, computer disks prepared by ...
- Mo. Rev. Stat. § 144.046Exemption for electrical current to battery manufacturers, when.
- Mo. Rev. Stat. § 144.047Aircraft used only for applying agricultural chemicals to be considered ...
- Mo. Rev. Stat. § 144.049Sales tax holiday for clothing, personal computers, and school supplies, ...
- Mo. Rev. Stat. § 144.050Additional to other taxes — exceptions.
- Mo. Rev. Stat. § 144.0512026 FIFA World Cup soccer tournament, charges for admission not subject to ...
- Mo. Rev. Stat. § 144.053Farm machinery and equipment exempt from state and local sales and use tax, ...
- Mo. Rev. Stat. § 144.054Additional sales tax exemptions for various industries and political ...
- Mo. Rev. Stat. § 144.057All tangible personal property on U.S. munitions list, exempt from state ...
- Mo. Rev. Stat. § 144.058Exemption for utilities, equipment, and materials used to generate ...
- Mo. Rev. Stat. § 144.060Purchaser to pay sales tax — refusal, a misdemeanor — exception.
- Mo. Rev. Stat. § 144.062Construction materials, exemption allowed, when — exemption certificate, ...
- Mo. Rev. Stat. § 144.063Fencing materials and motor fuel used for agricultural purposes exempt from ...
- Mo. Rev. Stat. § 144.064Firearms or ammunition, limitation on sales tax levied.
- Mo. Rev. Stat. § 144.069Sales of motor vehicles, trailers, boats and outboard motors imposed at ...
- Mo. Rev. Stat. § 144.070Purchase or lease of motor vehicles, trailers, boats and outboard motors, ...
- Mo. Rev. Stat. § 144.071Rescission of sale requires tax refund, when.
- Mo. Rev. Stat. § 144.080Seller responsible for tax — rules — returns — advertising absorption of ...
- Mo. Rev. Stat. § 144.081Quarter-monthly remittance, when — deemed filed on time, when — ...
- Mo. Rev. Stat. § 144.083Retail sales license required for all collectors of tax — prerequisite to ...
- Mo. Rev. Stat. § 144.087Retail sales licensee, bond given, when — cash bond deposit and refund — ...
- Mo. Rev. Stat. § 144.088Definitions — rate of sales tax stated on receipt or invoice, when, contents.
- Mo. Rev. Stat. § 144.090Director may require monthly or annual returns instead of quarterly — when due.
- Mo. Rev. Stat. § 144.100Returns filed with the director — charge and time sales — correction of ...
- Mo. Rev. Stat. § 144.115Returns kept four years — destroyed, when.
- Mo. Rev. Stat. § 144.118Retail sales tax license, administrative penalty for failure to obtain — ...
- Mo. Rev. Stat. § 144.121Records of department of revenue and certain counties may be inspected and ...
- Mo. Rev. Stat. § 144.122Records of department of revenue, political subdivision ineligible to ...
- Mo. Rev. Stat. § 144.130Refunds to purchasers, deduction.
- Mo. Rev. Stat. § 144.140Seller may retain two percent of tax — certified service provider, monetary ...
- Mo. Rev. Stat. § 144.150Withholding of tax money in case of sale of business — director to send ...
- Mo. Rev. Stat. § 144.155Limitation on time period to assess liability of transferee — death effect ...
- Mo. Rev. Stat. § 144.157Violations in collecting, penalty.
- Mo. Rev. Stat. § 144.160Extension of time by director for payment of tax.
- Mo. Rev. Stat. § 144.170Interest on delinquent taxes — rate.
- Mo. Rev. Stat. § 144.190Refund of overpayments — claim for refund — time for making claims — paid ...
- Mo. Rev. Stat. § 144.200Appropriation for refunds.
- Mo. Rev. Stat. § 144.210Burden of proving questionable sale on seller — exemption certificates — ...
- Mo. Rev. Stat. § 144.220Time period for director to make additional assessments — exemptions held ...
- Mo. Rev. Stat. § 144.230Assessed penalty and tax due, when.
- Mo. Rev. Stat. § 144.240Assessment final when, appeal — procedures.
- Mo. Rev. Stat. § 144.250Failure to file return or pay tax — monetary penalty, assessment — director ...
- Mo. Rev. Stat. § 144.261Review by administrative hearing commission.
- Mo. Rev. Stat. § 144.270Rulemaking authority.
- Mo. Rev. Stat. § 144.285Tax brackets to be established by director of revenue — how applied — ...
- Mo. Rev. Stat. § 144.290Duty of director in collecting tax of itinerant seller — security may be ...
- Mo. Rev. Stat. § 144.300Director may demand information.
- Mo. Rev. Stat. § 144.310Records kept by director.
- Mo. Rev. Stat. § 144.320Records required to be kept.
- Mo. Rev. Stat. § 144.330Examination of records — investigations.
- Mo. Rev. Stat. § 144.340Exemption from testifying — immunity from prosecution.
- Mo. Rev. Stat. § 144.350Penalty for failure to testify.
- Mo. Rev. Stat. § 144.380Liens on property, notice to taxpayer, duration effect — improperly filed ...
- Mo. Rev. Stat. § 144.390Unpaid taxes may be recovered at law — procedure.
- Mo. Rev. Stat. § 144.400Suit for taxes filed, where — jurisdiction.
- Mo. Rev. Stat. § 144.410Remedies of state, cumulative.
- Mo. Rev. Stat. § 144.420Certification of delinquencies to attorney general — collection suits.
- Mo. Rev. Stat. § 144.425Compromise of delinquent taxes — percentage — limitation — procedure.
- Mo. Rev. Stat. § 144.427Taxpayer's agreement to certain conditions to obtain compromise.
- Mo. Rev. Stat. § 144.430Legal expenses.
- Mo. Rev. Stat. § 144.440Purchase price of motor vehicles, trailers, boats and outboard motors to be ...
- Mo. Rev. Stat. § 144.450Exemptions from use tax.
- Mo. Rev. Stat. § 144.455Tax on motor vehicles and trailers, purpose of — receipts credited as ...
- Mo. Rev. Stat. § 144.470Taxes now authorized not prohibited.
- Mo. Rev. Stat. § 144.480Failure to furnish a return, penalty.
- Mo. Rev. Stat. § 144.490Penalty for false return.
- Mo. Rev. Stat. § 144.500Penalty for fraud or evasion.
- Mo. Rev. Stat. § 144.510Violation of this law a misdemeanor.
- Mo. Rev. Stat. § 144.512Retail sales licenses, businesses and transient employers not in ...
- Mo. Rev. Stat. § 144.513College bookstores, sales by, subject to tax.
- Mo. Rev. Stat. § 144.517Textbooks, sales and use tax exemption.
- Mo. Rev. Stat. § 144.518Exemption for machines or parts for machines used in a commercial, ...
- Mo. Rev. Stat. § 144.525Motor vehicles, haulers, boats and outboard motors, state and local tax, ...
- Mo. Rev. Stat. § 144.526Show Me Green sales tax holiday — sales tax exemption for energy star ...
- Mo. Rev. Stat. § 144.527Farmers' market, sales and use tax exemption for farm products sold.
- Mo. Rev. Stat. § 144.600Title of law.
- Mo. Rev. Stat. § 144.605Definitions.
- Mo. Rev. Stat. § 144.608Securing payment and accounting for tax collection, department duties — ...
- Mo. Rev. Stat. § 144.610Tax imposed, property subject, exclusions, who liable — inapplicable to ...