Mo. Rev. Stat. § 94.855
94.855 Collection, definitions and procedure applicable to sales tax.
94.855. Collection, definitions and procedure applicable to sales tax. — Except as modified in sections 94.850 to 94.857 , all provisions of sections 32.085 and 32.087 shall apply to the tax imposed under sections 94.850 to 94.857 .
(L. 1993 H.B. 618 § 3)