Missouri · Statutes
Chapter 144
145 sections
145 sections
- Mo. Rev. Stat. § 144.008144.008 Nonseverability clause.
- Mo. Rev. Stat. § 144.010144.010 Definitions.
- Mo. Rev. Stat. § 144.011144.011 Sale at retail not to include certain transfers — assumption of liability, ...
- Mo. Rev. Stat. § 144.012144.012 Sales of tangible property to vending machine owners or operators deemed a ...
- Mo. Rev. Stat. § 144.013144.013 Tax imposed in accordance with federal Mobile Telecommunications Sourcing Act.
- Mo. Rev. Stat. § 144.014144.014 Food, retail sales of, rate of tax, revenue deposited in school district ...
- Mo. Rev. Stat. § 144.015144.015 Promulgation of rules.
- Mo. Rev. Stat. § 144.018144.018 Resale of tangible personal property, exempt or excluded from sales and use ...
- Mo. Rev. Stat. § 144.020144.020 Rate of tax — tickets, notice of sales tax.
- Mo. Rev. Stat. § 144.021144.021 Imposition of tax — seller's duties — modification of taxable status of ...
- Mo. Rev. Stat. § 144.025144.025 Transactions involving trade-in or rebate, how computed — exceptions — ...
- Mo. Rev. Stat. § 144.027144.027 Items replaced due to theft or casualty loss, credit against sales taxes ...
- Mo. Rev. Stat. § 144.029144.029 Diapers, incontinence products, and feminine hygiene products, sales and ...
- Mo. Rev. Stat. § 144.030144.030 Exemptions from state and local sales and use taxes.
- Mo. Rev. Stat. § 144.032144.032 Cities or counties may impose sales tax on utilities — determination of ...
- Mo. Rev. Stat. § 144.034144.034 Exemption, advertising and advertising products.
- Mo. Rev. Stat. § 144.037144.037 Exemption for retail sales made through the use of federal food stamp coupons.
- Mo. Rev. Stat. § 144.038144.038 Exemption for retail sales made through the use of women, infants and ...
- Mo. Rev. Stat. § 144.039144.039 Exemption, purchases by state legislator, when.
- Mo. Rev. Stat. § 144.043144.043 Light aircraft, definitions — exemption from sales tax, when.
- Mo. Rev. Stat. § 144.044144.044 New manufactured homes and modular units — partial sales tax exemption — ...
- Mo. Rev. Stat. § 144.045144.045 Transfer of transcripts, depositions, exhibits, computer disks prepared by ...
- Mo. Rev. Stat. § 144.046144.046 Exemption for electrical current to battery manufacturers, when.
- Mo. Rev. Stat. § 144.047144.047 Aircraft used only for applying agricultural chemicals to be considered ...
- Mo. Rev. Stat. § 144.049144.049 Sales tax holiday for clothing, personal computers, and school supplies, ...
- Mo. Rev. Stat. § 144.050144.050 Additional to other taxes — exceptions.
- Mo. Rev. Stat. § 144.051144.051 2026 FIFA World Cup soccer tournament, charges for admission not subject to ...
- Mo. Rev. Stat. § 144.053144.053 Farm machinery and equipment exempt from state and local sales and use tax, ...
- Mo. Rev. Stat. § 144.054144.054 Additional sales tax exemptions for various industries and political ...
- Mo. Rev. Stat. § 144.057144.057 All tangible personal property on U.S. munitions list, exempt from state ...
- Mo. Rev. Stat. § 144.058144.058 Exemption for utilities, equipment, and materials used to generate ...
- Mo. Rev. Stat. § 144.060144.060 Purchaser to pay sales tax — refusal, a misdemeanor — exception.
- Mo. Rev. Stat. § 144.062144.062 Construction materials, exemption allowed, when — exemption certificate, ...
- Mo. Rev. Stat. § 144.063144.063 Fencing materials and motor fuel used for agricultural purposes exempt from ...
- Mo. Rev. Stat. § 144.064144.064 Firearms or ammunition, limitation on sales tax levied.
- Mo. Rev. Stat. § 144.069144.069 Sales of motor vehicles, trailers, boats and outboard motors imposed at ...
- Mo. Rev. Stat. § 144.070144.070 Purchase or lease of motor vehicles, trailers, boats and outboard motors, ...
- Mo. Rev. Stat. § 144.071144.071 Rescission of sale requires tax refund, when.
- Mo. Rev. Stat. § 144.080144.080 Seller responsible for tax — rules — returns — advertising absorption of ...
- Mo. Rev. Stat. § 144.081144.081 Quarter-monthly remittance, when — deemed filed on time, when — ...
- Mo. Rev. Stat. § 144.083144.083 Retail sales license required for all collectors of tax — prerequisite to ...
- Mo. Rev. Stat. § 144.087144.087 Retail sales licensee, bond given, when — cash bond deposit and refund — ...
- Mo. Rev. Stat. § 144.088144.088 Definitions — rate of sales tax stated on receipt or invoice, when, contents.
- Mo. Rev. Stat. § 144.090144.090 Director may require monthly or annual returns instead of quarterly — when due.
- Mo. Rev. Stat. § 144.100144.100 Returns filed with the director — charge and time sales — correction of ...
- Mo. Rev. Stat. § 144.115144.115 Returns kept four years — destroyed, when.
- Mo. Rev. Stat. § 144.118144.118 Retail sales tax license, administrative penalty for failure to obtain — ...
- Mo. Rev. Stat. § 144.121144.121 Records of department of revenue and certain counties may be inspected and ...
- Mo. Rev. Stat. § 144.122144.122 Records of department of revenue, political subdivision ineligible to ...
- Mo. Rev. Stat. § 144.130144.130 Refunds to purchasers, deduction.
- Mo. Rev. Stat. § 144.140144.140 Seller may retain two percent of tax — certified service provider, monetary ...
- Mo. Rev. Stat. § 144.150144.150 Withholding of tax money in case of sale of business — director to send ...
- Mo. Rev. Stat. § 144.155144.155 Limitation on time period to assess liability of transferee — death effect ...
- Mo. Rev. Stat. § 144.157144.157 Violations in collecting, penalty.
- Mo. Rev. Stat. § 144.160144.160 Extension of time by director for payment of tax.
- Mo. Rev. Stat. § 144.170144.170 Interest on delinquent taxes — rate.
- Mo. Rev. Stat. § 144.190144.190 Refund of overpayments — claim for refund — time for making claims — paid ...
- Mo. Rev. Stat. § 144.200144.200 Appropriation for refunds.
- Mo. Rev. Stat. § 144.210144.210 Burden of proving questionable sale on seller — exemption certificates — ...
- Mo. Rev. Stat. § 144.220144.220 Time period for director to make additional assessments — exemptions held ...
- Mo. Rev. Stat. § 144.230144.230 Assessed penalty and tax due, when.
- Mo. Rev. Stat. § 144.240144.240 Assessment final when, appeal — procedures.
- Mo. Rev. Stat. § 144.250144.250 Failure to file return or pay tax — monetary penalty, assessment — director ...
- Mo. Rev. Stat. § 144.261144.261 Review by administrative hearing commission.
- Mo. Rev. Stat. § 144.270144.270 Rulemaking authority.
- Mo. Rev. Stat. § 144.285144.285 Tax brackets to be established by director of revenue — how applied — ...
- Mo. Rev. Stat. § 144.290144.290 Duty of director in collecting tax of itinerant seller — security may be ...
- Mo. Rev. Stat. § 144.300144.300 Director may demand information.
- Mo. Rev. Stat. § 144.310144.310 Records kept by director.
- Mo. Rev. Stat. § 144.320144.320 Records required to be kept.
- Mo. Rev. Stat. § 144.330144.330 Examination of records — investigations.
- Mo. Rev. Stat. § 144.340144.340 Exemption from testifying — immunity from prosecution.
- Mo. Rev. Stat. § 144.350144.350 Penalty for failure to testify.
- Mo. Rev. Stat. § 144.380144.380 Liens on property, notice to taxpayer, duration effect — improperly filed ...
- Mo. Rev. Stat. § 144.390144.390 Unpaid taxes may be recovered at law — procedure.
- Mo. Rev. Stat. § 144.400144.400 Suit for taxes filed, where — jurisdiction.
- Mo. Rev. Stat. § 144.410144.410 Remedies of state, cumulative.
- Mo. Rev. Stat. § 144.420144.420 Certification of delinquencies to attorney general — collection suits.
- Mo. Rev. Stat. § 144.425144.425 Compromise of delinquent taxes — percentage — limitation — procedure.
- Mo. Rev. Stat. § 144.427144.427 Taxpayer's agreement to certain conditions to obtain compromise.
- Mo. Rev. Stat. § 144.430144.430 Legal expenses.
- Mo. Rev. Stat. § 144.440144.440 Purchase price of motor vehicles, trailers, boats and outboard motors to be ...
- Mo. Rev. Stat. § 144.450144.450 Exemptions from use tax.
- Mo. Rev. Stat. § 144.455144.455 Tax on motor vehicles and trailers, purpose of — receipts credited as ...
- Mo. Rev. Stat. § 144.470144.470 Taxes now authorized not prohibited.
- Mo. Rev. Stat. § 144.480144.480 Failure to furnish a return, penalty.
- Mo. Rev. Stat. § 144.490144.490 Penalty for false return.
- Mo. Rev. Stat. § 144.500144.500 Penalty for fraud or evasion.
- Mo. Rev. Stat. § 144.510144.510 Violation of this law a misdemeanor.
- Mo. Rev. Stat. § 144.512144.512 Retail sales licenses, businesses and transient employers not in ...
- Mo. Rev. Stat. § 144.513144.513 College bookstores, sales by, subject to tax.
- Mo. Rev. Stat. § 144.517144.517 Textbooks, sales and use tax exemption.
- Mo. Rev. Stat. § 144.518144.518 Exemption for machines or parts for machines used in a commercial, ...
- Mo. Rev. Stat. § 144.525144.525 Motor vehicles, haulers, boats and outboard motors, state and local tax, ...
- Mo. Rev. Stat. § 144.526144.526 Show Me Green sales tax holiday — sales tax exemption for energy star ...
- Mo. Rev. Stat. § 144.527144.527 Farmers' market, sales and use tax exemption for farm products sold.
- Mo. Rev. Stat. § 144.600144.600 Title of law.
- Mo. Rev. Stat. § 144.605144.605 Definitions.
- Mo. Rev. Stat. § 144.608144.608 Securing payment and accounting for tax collection, department duties — ...
- Mo. Rev. Stat. § 144.610144.610 Tax imposed, property subject, exclusions, who liable — inapplicable to ...