21 chapters · 1,305 sections in this title.
§ 144.610 RSMo Tax imposed, property subject, exclusions, who liable — inapplicable to out-of-state businesses and employees, when
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144.610. Tax imposed, property subject, exclusions, who liable — inapplicable to out-of-state businesses and employees, when. — 1. A tax is imposed for the privilege of storing, using or consuming within this state any article of tangible personal property, excluding motor vehicl…
§ 144.613 RSMo Boats and boat motors — tax to be paid before registration issued
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144.613. Boats and boat motors — tax to be paid before registration issued. — Notwithstanding the provisions of section 144.655, at the time the owner of any new or used boat or boat motor which was acquired after December 31, 1979, in a transaction subject to tax under this chap…
§ 144.615 RSMo Exemptions
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144.615. Exemptions. — There are specifically exempted from the taxes levied in sections 144.600 to 144.745: (1) Property, the storage, use or consumption of which this state is prohibited from taxing pursuant to the constitution or laws of the United States or of this state; (2)…
§ 144.617 RSMo Exemptions, certain transactions between corporations and shareholders — partners and partnerships
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144.617. Exemptions, certain transactions between corporations and shareholders — partners and partnerships. — 1. For purposes of section 144.440 and sections 144.600 to 144.745, and the taxes imposed thereby, the definition of "storing", "using" or "consuming" shall not be const…