144.513 College bookstores, sales by, subject to tax.

144.513. College bookstores, sales by, subject to tax. — Notwithstanding the provisions of section 144.030 to the contrary, sales by institutions of higher education in retail establishments, including, but not limited to, those commonly known as bookstores shall be subject to sales taxes as provided in this chapter. (L. 1992 H.B. 1155 § 1 merged with S.B. 716 § 1) CROSS REFERENCE: Textbooks, sales and use tax exemption, exceptions, 144.517