Title X, TAXATION AND REVENUE
21 chapters · 1,294 sections in this title.
§ 143.005 RSMo Sections 143.181 and 143.471 effective date
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143.005. Sections 143.181 and 143.471 effective date. — Sections 143.181 and 143.471 shall apply to taxable years beginning after December 31, 1982. -------- (L. 1983 H.B. 849 § B)
§ 143.009 RSMo Effective date
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143.009. Effective date. — Sections 143.011 to 143.996 shall become effective on January 1, 1973; but it shall apply only with respect to taxable periods beginning on or after January 1, 1973. The repeal of the provisions of chapter 143 shall become effective January 1, 1973, but…
§ 143.011 RSMo Resident individuals — tax rates — rate reductions, when
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143.011. Resident individuals — tax rates — rate reductions, when. — 1. A tax is hereby imposed for every taxable year on the Missouri taxable income of every resident. The tax shall be determined by applying the tax table or the rate provided in section 143.021, which is based u…
§ 143.021 RSMo Tax determined by rates in section 143.011 — no tax on taxable income, when
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143.021. Tax determined by rates in section 143.011 — no tax on taxable income, when. — 1. Every resident having a taxable income shall determine his or her tax from the rates provided in section 143.011. For all tax years beginning on or before December 31, 2022, there shall be …
§ 143.022 RSMo Deduction for business income — business income defined — increase in percentage of subtraction, when
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143.022. Deduction for business income — business income defined — increase in percentage of subtraction, when. — 1. As used in this section, "business income" means the income greater than zero arising from transactions in the regular course of all of a taxpayer's trade or busin…
§ 143.031 RSMo Combined return of husband and wife
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143.031. Combined return of husband and wife. — 1. A husband and wife who file a joint federal income tax return shall file a combined return. A husband and wife who do not file a joint federal income tax return shall not file a combined return. 2. The Missouri combined taxable i…
§ 143.041 RSMo Nonresident individual — inapplicable to out-of-state businesses and employees, when
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143.041. Nonresident individual — inapplicable to out-of-state businesses and employees, when. — 1. A tax is hereby imposed for every taxable year on the income of every nonresident individual which is derived from sources within this state. The tax shall be that amount which bea…
§ 143.051 RSMo Part-year resident
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143.051. Part-year resident. — 1. An individual who is a resident for only part of his taxable period shall be treated as a nonresident for purposes of sections 143.011 to 143.996. His Missouri nonresident adjusted gross income (Missouri adjusted gross income from sources within …
§ 143.061 RSMo Fiduciaries
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143.061. Fiduciaries. — A tax is hereby imposed upon the Missouri taxable income of fiduciaries at the same rates as applicable to resident individuals. -------- (L. 1972 S.B. 549) Effective 1-1-73, see § 143.109
§ 143.071 RSMo Corporations — inapplicable to out-of-state businesses, when
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143.071. Corporations — inapplicable to out-of-state businesses, when. — 1. For all tax years beginning before September 1, 1993, a tax is hereby imposed upon the Missouri taxable income of corporations in an amount equal to five percent of Missouri taxable income. 2. For all tax…
§ 143.081 RSMo Credit for income tax paid to another state
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143.081. Credit for income tax paid to another state. — 1. A resident individual, resident estate, and resident trust shall be allowed a credit against the tax otherwise due pursuant to sections 143.005 to 143.998 for the amount of any income tax imposed for the taxable year by a…
§ 143.091 RSMo Meaning of terms
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143.091. Meaning of terms. — Any term used in sections 143.011 to 143.996 shall have the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless a different meaning is clearly required by the provisions of sectio…
§ 143.1000 RSMo Funding — income tax refund, designating authorized amount, when — contributions
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143.1000. Funding — income tax refund, designating authorized amount, when — contributions. — 1. In each tax year beginning on or after January 1, 1983, each individual or corporation entitled to a tax refund in an amount sufficient to make a designation under this section may de…
§ 143.1001 RSMo Taxpayers, individuals or corporations may designate tax refund as contribution to veterans' trust fund — amount — procedure — director of revenue's duties — collection costs allowed — list of contributors — confidentiality, violation, penalty — exception
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143.1001. Taxpayers, individuals or corporations may designate tax refund as contribution to veterans' trust fund — amount — procedure — director of revenue's duties — collection costs allowed — list of contributors — confidentiality, violation, penalty — exception. — 1. In each …
§ 143.1002 RSMo Tax refund credited to home delivered meals trust fund — contributions accepted — director of revenue to transfer contributions, trust fund created — state treasurer to administer fund
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143.1002. Tax refund credited to home delivered meals trust fund — contributions accepted — director of revenue to transfer contributions, trust fund created — state treasurer to administer fund. — 1. In each tax year beginning on or after January 1, 1993, each individual or corp…
§ 143.1003 RSMo Tax refund may be credited to National Guard trust fund — director's duties — penalty for release of information
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143.1003. Tax refund may be credited to National Guard trust fund — director's duties — penalty for release of information. — 1. In each tax year beginning on or after January 1, 1999, each individual or corporation entitled to a tax refund in an amount sufficient to make a desig…
§ 143.1004 RSMo Tax refund may be designated to the Missouri military family relief fund
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143.1004. Tax refund may be designated to the Missouri military family relief fund. — 1. In each taxable year beginning on or after January 1, 2005, each individual or corporation entitled to a tax refund in an amount sufficient to make a designation under this section may design…
§ 143.1005 RSMo Income tax refunds, designation of a portion of to certain charitable organizations — transfer of contributions, procedure
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143.1005. Income tax refunds, designation of a portion of to certain charitable organizations — transfer of contributions, procedure. — 1. For all tax years beginning on or after January 1, 2004, each individual or corporation entitled to a tax refund in an amount sufficient to m…
§ 143.1006 RSMo Childhood lead testing fund — refund donation designation
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143.1006. Childhood lead testing fund — refund donation designation. — 1. In each taxable year beginning on or after January 1, 2005, each individual or corporation entitled to a tax refund in an amount sufficient to make a designation under this section may designate that one do…
§ 143.1008 RSMo After-school retreat reading and assessment grant program fund, tax refund contribution may be designated — director's duties — sunset provision
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143.1008. After-school retreat reading and assessment grant program fund, tax refund contribution may be designated — director's duties — sunset provision. — 1. In each taxable year beginning on or after January 1, 2008, each individual or corporation entitled to a tax refund in …
§ 143.1009 RSMo Breast cancer awareness trust fund, designation of tax refund permitted — director's duties — sunset provision
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143.1009. Breast cancer awareness trust fund, designation of tax refund permitted — director's duties — sunset provision. — 1. In each taxable year beginning on or after January 1, 2008, each individual or corporation entitled to a tax refund in an amount sufficient to make a des…
§ 143.101 RSMo Definitions
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143.101. Definitions. — 1. "Resident" means an individual who is domiciled in this state, unless he (1) maintains no permanent place of abode in this state, (2) does maintain a permanent place of abode elsewhere, and (3) spends in the aggregate not more than thirty days of the ta…
§ 143.1013 RSMo American Red Cross trust fund, refund donation to — fund created — director's duties — sunset provision
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143.1013. American Red Cross trust fund, refund donation to — fund created — director's duties — sunset provision. — 1. For all taxable years beginning on or after January 1, 2011, each individual or corporation entitled to a tax refund in an amount sufficient to make a designati…
§ 143.1014 RSMo Puppy protection trust fund, refund donation to — fund created, use of moneys — director's duties — sunset provision
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143.1014. Puppy protection trust fund, refund donation to — fund created, use of moneys — director's duties — sunset provision. — 1. For all taxable years beginning on or after January 1, 2011, each individual or corporation entitled to a tax refund in an amount sufficient to mak…
§ 143.1015 RSMo Foster care and adoptive parents recruitment and retention fund, refund donation to — director's duties
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143.1015. Foster care and adoptive parents recruitment and retention fund, refund donation to — director's duties. — 1. In each taxable year beginning on or after January 1, 2011, each individual or corporation entitled to a tax refund in an amount sufficient to make a designatio…
§ 143.1016 RSMo Organ Donor Program fund, designation of refund permitted — director's duties
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143.1016. Organ Donor Program fund, designation of refund permitted — director's duties. — 1. For all tax years beginning on or after January 1, 2011, each individual or corporation entitled to a tax refund in an amount sufficient to make a designation under this section may desi…
§ 143.1017 RSMo Developmental disabilities waiting list equity trust fund, refund donation to — fund created — director's duties — sunset provision
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143.1017. Developmental disabilities waiting list equity trust fund, refund donation to — fund created — director's duties — sunset provision. — 1. For all taxable years beginning on or after January 1, 2011, each individual or corporation entitled to a tax refund in an amount su…
§ 143.1020 RSMo Designation of state tax refund to general revenue — transfer of contributions
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143.1020. Designation of state tax refund to general revenue — transfer of contributions. — 1. For each taxable year beginning on or after January 1, 2003, each individual or corporation entitled to a tax refund may designate that all or part of the refund due be credited to the …
§ 143.1025 RSMo Workers memorial fund, tax refund contribution may be designated — director's duties
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143.1025. Workers memorial fund, tax refund contribution may be designated — director's duties. — 1. In each tax year beginning on or after January 1, 2003, each individual or corporation entitled to a tax refund in an amount sufficient to make a designation under this section ma…
§ 143.1026 RSMo Sahara's law — pediatric cancer research donation — fund created — sunset provision
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143.1026. Sahara's law — pediatric cancer research donation — fund created — sunset provision. — 1. This section shall be known and may be cited as "Sahara's Law". 2. For all taxable years beginning on or after January 1, 2013, each individual or corporation entitled to a tax ref…
§ 143.1027 RSMo Missouri National Guard Foundation Fund, tax refund contribution may be designated — fund created — director's duties
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143.1027. Missouri National Guard Foundation Fund, tax refund contribution may be designated — fund created — director's duties. — 1. For all taxable years beginning on or after January 1, 2014, each individual or corporation entitled to a tax refund in an amount sufficient to ma…
§ 143.1028 RSMo Kansas City Regional Law Enforcement Memorial Foundation Fund tax refund designation
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143.1028. Kansas City Regional Law Enforcement Memorial Foundation Fund tax refund designation. — 1. For all tax years beginning on or after January 1, 2019, and ending before January 1, 2024, each individual or corporation entitled to a tax refund in an amount sufficient to make…
§ 143.1029 RSMo Soldiers Memorial Military Museum in St. Louis Fund tax refund designation
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143.1029. Soldiers Memorial Military Museum in St. Louis Fund tax refund designation. — 1. For all tax years beginning on or after January 1, 2019, and ending before January 1, 2024, each individual or corporation entitled to a tax refund in an amount sufficient to make a designa…
§ 143.1032 RSMo Missouri medal of honor fund tax refund designation
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143.1032. Missouri medal of honor fund tax refund designation. — 1. In each taxable year beginning on or after January 1, 2022, each individual or corporation entitled to a tax refund in an amount sufficient to make a designation under this section may designate that one dollar o…
§ 143.1100 RSMo Bring jobs home act — definitions — income tax deduction allowed, amount — restrictions — rulemaking authority — sunset
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143.1100. Bring jobs home act — definitions — income tax deduction allowed, amount — restrictions — rulemaking authority — sunset. — 1. This section shall be known and may be cited as the "Bring Jobs Home Act". 2. As used in this section, the following terms shall mean: (1) "Busi…
§ 143.111 RSMo Missouri taxable income
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143.111. Missouri taxable income. — The Missouri taxable income of a resident shall be such resident's Missouri adjusted gross income less: (1) Either the Missouri standard deduction or the Missouri itemized deduction; (2) The Missouri deduction for personal exemptions; (3) The M…
§ 143.113 RSMo Deduction for health insurance costs of self-employed individuals, rules
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143.113. Deduction for health insurance costs of self-employed individuals, rules. — 1. For all taxable years beginning on or after January 1, 2000, an individual taxpayer who is an employee within the meaning of Section 401(c)(1) of the Internal Revenue Code of 1986, as amended,…
§ 143.114 RSMo Deduction for sales or exchanges of employer securities to a qualified Missouri employee stock ownership plan — information provided to former employees upon separation
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143.114. Deduction for sales or exchanges of employer securities to a qualified Missouri employee stock ownership plan — information provided to former employees upon separation. — 1. As used in this section, the following terms mean: (1) "Commercial domicile", the principal plac…
§ 143.1150 RSMo First-time home buyer tax deduction — definitions — deduction amount — rulemaking authority — sunset provision
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143.1150. First-time home buyer tax deduction — definitions — deduction amount — rulemaking authority — sunset provision. — 1. This section shall be known and may be cited as the "First-Time Home Buyer Tax Deduction". 2. As used in this section, the following terms mean: (1) "Ded…
§ 143.1160 RSMo Long-term dignity savings account tax deduction — definitions — deduction amount — rulemaking authority — sunset provision
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143.1160. Long-term dignity savings account tax deduction — definitions — deduction amount — rulemaking authority — sunset provision. — 1. As used in this section, the following terms mean: (1) "Account holder", the same meaning as that term is defined in section 191.1603; (2) "D…
§ 143.1170 RSMo Foster parent tax deduction — definitions — amount — procedure — rulemaking authority
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143.1170. Foster parent tax deduction — definitions — amount — procedure — rulemaking authority. — 1. As used in this section, the following terms mean: (1) "Deduction", an amount subtracted from a taxpayer's Missouri adjusted gross income to determine the taxpayer's Missouri tax…
§ 143.118 RSMo Health care sharing ministry deduction — rulemaking authority
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143.118. Health care sharing ministry deduction — rulemaking authority. — 1. For all taxable years beginning on or after January 1, 2007, an individual taxpayer shall be allowed to subtract from the taxpayer's Missouri adjusted gross income to determine Missouri taxable income an…
§ 143.119 RSMo Federal health insurance deduction, state tax credit — rulemaking authority — sunset provision
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143.119. Federal health insurance deduction, state tax credit — rulemaking authority — sunset provision. — 1. A self-employed taxpayer, as such term is used in the federal internal revenue code, who is otherwise ineligible for the federal income tax health insurance deduction und…
§ 143.121 RSMo Missouri adjusted gross income
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143.121. Missouri adjusted gross income. — 1. The Missouri adjusted gross income of a resident individual shall be the taxpayer's federal adjusted gross income subject to the modifications in this section. 2. There shall be added to the taxpayer's federal adjusted gross income: (…
§ 143.123 RSMo Taxes on annuities, pensions and retirement allowances, subtraction per taxpayer, maximums per year or six-month period
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143.123. Taxes on annuities, pensions and retirement allowances, subtraction per taxpayer, maximums per year or six-month period. — Any six thousand dollar subtraction provided by law for annuities, pensions, and retirement allowances in total per taxpayer, as hereafter provided …
§ 143.124 RSMo Annuities, pensions, retirement benefits, or retirement allowances provided by state, United States, political subdivisions or any other state, Keogh plans, annuities from defined pension plans and IRAs, amounts subtracted from Missouri adjusted gross income
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143.124. Annuities, pensions, retirement benefits, or retirement allowances provided by state, United States, political subdivisions or any other state, Keogh plans, annuities from defined pension plans and IRAs, amounts subtracted from Missouri adjusted gross income. — 1. Other …
§ 143.125 RSMo Social Security benefits income tax exemption — amount — rulemaking authority
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143.125. Social Security benefits income tax exemption — amount — rulemaking authority. — 1. As used in this section, the following terms mean: (1) "Benefits", any Social Security benefits received by a taxpayer age sixty-two years of age and older, or Social Security disability …
§ 143.127 RSMo Deduction for restitution received by victims of National Socialist (Nazi) persecution
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143.127. Deduction for restitution received by victims of National Socialist (Nazi) persecution. — 1. For all tax years beginning on or after January 1, 2000, the following amounts received by an individual or returns and payments to an individual shall be subtracted from such in…
§ 143.131 RSMo Missouri standard deduction, when used, amount
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143.131. Missouri standard deduction, when used, amount. — 1. The Missouri standard deduction may be deducted in determining Missouri taxable income of a resident individual unless the taxpayer or his spouse has elected to itemize his deduction as provided in section 143.141. 2. …
§ 143.141 RSMo Itemized deductions, when authorized, how computed
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143.141. Itemized deductions, when authorized, how computed. — If federal taxable income of a resident individual is determined by itemizing deductions from his federal adjusted gross income, he may elect to deduct his Missouri itemized deduction in lieu of his Missouri standard …