Title X, TAXATION AND REVENUE

144.157. Violations in collecting, penalty. — 1. Any person required to collect, truthfully account for and pay over any tax imposed by sections 67.1170 to 67.1180, sections 94.800 to 94.825, and sections 144.010 to 144.525 and 144.600 to 144.745 who willfully fails to collect su…

144.160. Extension of time by director for payment of tax. — The director of revenue for good cause may extend, for not to exceed sixty days, the time for making any return or paying any tax required under the provisions of sections 144.010 to 144.510. ­­-------- (RSMo 1939 § 114…

144.170. Interest on delinquent taxes — rate. — All taxes not paid to the director of revenue by the person required to remit the same on the date when the same becomes due and payable to the director of revenue shall bear interest at the rate determined by section 32.065 from an…

144.190. Refund of overpayments — claim for refund — time for making claims — paid to whom — direct pay agreement for certain purchasers — special rules for error corrections — refund not allowed, when — taxes paid more than once, effect of. — 1. If a tax has been incorrectly com…

144.200. Appropriation for refunds. — It shall be the duty of the general assembly to appropriate and set aside funds sufficient for the use of the director of revenue to make any refund of taxes required by sections 144.010 to 144.510, by final decision of the administrative hea…

144.210. Burden of proving questionable sale on seller — exemption certificates — additional assessment — notice. — 1. The burden of proving that a sale of tangible personal property, services, substances or things was not a sale at retail shall be upon the person who made the sa…

144.220. Time period for director to make additional assessments — exemptions held invalid by supreme court, effects. — 1. In the case of a fraudulent return or of neglect or refusal to make a return with respect to any tax under this chapter, there is no limitation on the period…

144.230. Assessed penalty and tax due, when. — Any amount assessed or any additional amount assessed by the director of revenue under the provisions of sections 144.010 to 144.525, together with the penalty, if any there be, shall be due and payable from the person to the directo…

144.240. Assessment final when, appeal — procedures. — 1. An additional assessment shall be a final decision of the director of revenue. Notwithstanding the provisions of section 621.050 to the contrary, an additional assessment may be appealed to the administrative hearing commi…

144.250. Failure to file return or pay tax — monetary penalty, assessment — director to estimate delinquency — written notice, how served — penalties for motor vehicles doubled, when. — 1. In case of failure to file any return required under sections 144.010 to 144.525 on or befo…

144.261. Review by administrative hearing commission. — Final decisions of the director under the provisions of this chapter are reviewable by the filing of a petition with the administrative hearing commission in the manner provided in section 621.050; except that, notwithstandi…

144.270. Rulemaking authority. — For the purpose of more efficiently securing the payment of and accounting for the tax imposed by this chapter, the director of revenue shall make, promulgate and enforce reasonable rules and regulations for the administration and enforcement of t…

144.285. Tax brackets to be established by director of revenue — how applied — vendors, collection duties — taxpayer owing more than one political subdivision, distribution, penalties. — 1. In order to permit sellers required to collect and report the sales tax to collect the amo…

144.290. Duty of director in collecting tax of itinerant seller — security may be required — cash bond, deposit and refund. — 1. If the director of revenue believes that the collection of any tax or any amount of tax required to be collected and paid under sections 144.010 to 144…

144.300. Director may demand information. — For the purpose of carrying out the provisions of sections 144.010 to 144.510, the director of revenue is hereby authorized and empowered to demand of any agency or department of the state government, or of any officer of any political …

144.310. Records kept by director. — The director of revenue shall keep a record of every tax, interest, penalty, and security imposed, paid, or deposited under sections 144.010 to 144.510. ­­-------- (RSMo 1939 § 11434, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.L…

144.320. Records required to be kept. — Every person engaged in the business as defined in section 144.010 of this chapter in this state shall keep such records and books as may be required by title 26, the United States Code, for federal income tax purposes. Such books and recor…

144.330. Examination of records — investigations. — For the purpose of ascertaining the correctness of any return or for the purpose of determining the amount of tax due from any person, the director of revenue or any employee of the director of revenue designated in writing by t…

144.340. Exemption from testifying — immunity from prosecution. — No person shall be excused from testifying or from producing any books, papers, records or memoranda in any investigation or upon any hearing, when ordered to do so by the director of revenue or any employee of the…

144.350. Penalty for failure to testify. — If any person summoned as a witness by the director of revenue or such employee of the director of revenue shall fail to obey such summons or shall refuse to testify or answer any material question or shall refuse to produce any book, re…

144.380. Liens on property, notice to taxpayer, duration effect — improperly filed liens, notice to director, contents — release of lien, procedure — fees — duties of director. — 1. In any case in which any assessment of tax, interest, additions to tax or penalty imposed under se…

144.390. Unpaid taxes may be recovered at law — procedure. — 1. Any tax due and unpaid under the provisions of sections 144.010 to 144.510 shall constitute a debt due the state and in any case of failure to pay the tax, or any portion thereof, or any penalty or interest provided …

144.400. Suit for taxes filed, where — jurisdiction. — Except as in sections 144.010 to 144.510 otherwise provided, all suits for taxes herein required to be filed shall be filed in the county wherein the person resides or has a place of business or agent for the transaction of b…

144.410. Remedies of state, cumulative. — It is expressly provided that the foregoing remedies of the state shall be cumulative, and that no action taken by the director of revenue or the attorney general shall be construed to be an election on the part of the state or any of its…

144.420. Certification of delinquencies to attorney general — collection suits. — The director of revenue may certify under seal to the attorney general the names and addresses of all persons required to remit any tax, interest and penalties under the provisions of sections 144.0…

144.425. Compromise of delinquent taxes — percentage — limitation — procedure. — 1. Upon the filing by a taxpayer in the office of the attorney general of a verified declaration that the taxpayer has insufficient funds available to pay sales taxes due and owed to the state which …

144.427. Taxpayer's agreement to certain conditions to obtain compromise. — 1. As part of the consideration for compromise of the taxes, the taxpayer shall agree: (1) That the state of Missouri shall keep all payments and other credits made to the accounts for the periods covered…

144.430. Legal expenses. — The expenses necessarily incurred by the director of revenue, and by the attorney general, and his assistants in charge of litigation that may arise hereunder, shall be paid out of appropriations made by the general assembly for that purpose. ­­--------…

144.440. Purchase price of motor vehicles, trailers, boats and outboard motors to be disclosed, when — payment of tax, when — inapplicability to manufactured homes. — 1. At the time the owner of any motor vehicle, trailer, boat, or outboard motor makes application to the director…

144.450. Exemptions from use tax. — In order to avoid double taxation under the provisions of sections 144.010 to 144.510, any person who purchases a motor vehicle, trailer, manufactured home, boat, or outboard motor in any other state and seeks to register or obtain a certificat…

144.455. Tax on motor vehicles and trailers, purpose of — receipts credited as constitutionally required. — The tax imposed by subdivision (9) of subsection 1 of section 144.020 on the titling of motor vehicles and trailers is levied for the purpose of providing revenue to be use…

144.470. Taxes now authorized not prohibited. — Nothing contained in sections 144.010 to 144.510 shall prevent the levying or collecting by any city, town, or village of any tax or license now authorized by any ordinance of such city, town or village. ­­-------- (RSMo 1939 § 1145…

144.480. Failure to furnish a return, penalty. — Any person required under sections 144.010 to 144.510 to pay any tax, or required by sections 144.010 to 144.510 to make a return, keep any records or supply any information, who with intent to defraud willfully fails to pay such t…

144.490. Penalty for false return. — Any person who willfully makes a false return, or who willfully makes a false statement in any return under oath or otherwise filed with or transmitted to the director of revenue relating to the amount of any sales or tax due under sections 14…

144.500. Penalty for fraud or evasion. — If fraud or evasion on the part of a person is discovered by the director of revenue, he shall determine the amount of which the state has been defrauded, shall add to the amount so determined a penalty equal to twenty-five percent thereof…

144.510. Violation of this law a misdemeanor. — Any person, officer, agent or employee of any firm, corporation, association, joint adventure, estate, trust, receiver or syndicate violating any of the provisions of sections 144.010 to 144.510 shall be deemed guilty of a misdemean…

144.512. Retail sales licenses, businesses and transient employers not in compliance, writs of attachment or injunction authorized. — In addition to all other penalties, interest and remedies as prescribed in this chapter, the director of revenue may petition any circuit court in…

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 sa…

144.517. Textbooks, sales and use tax exemption. — In addition to the exemptions granted pursuant to section 144.030, there shall also be exempted from state sales and use taxes all sales of textbooks, as defined by section 170.051, when such textbook is purchased by a student wh…

144.518. Exemption for machines or parts for machines used in a commercial, coin-operated amusement and vending business. — 1. In addition to the exemptions granted pursuant to section 144.030, there is hereby specifically exempted from the provisions of sections 144.010 to 144.5…

144.525. Motor vehicles, haulers, boats and outboard motors, state and local tax, rate, how computed, exception — outboard motors, when, computation. — Notwithstanding any other provision of law, the amount of any state and local sales taxes due on the purchase of a motor vehicle…

144.526. Show Me Green sales tax holiday — sales tax exemption for energy star certified new appliances — layaway sales, discounted sale price, delayed delivery, exchanges and returns, how treated. — 1. This section shall be known and may be cited as the "Show Me Green Sales Tax …

*144.527. Farmers' market, sales and use tax exemption for farm products sold. — 1. In addition to the exemptions granted under this chapter, there shall also be specifically exempted from state and local sales and use taxes defined, levied, or calculated under section 32.085, se…

144.600. Title of law. — This law may be cited as the "Compensating Use Tax Law". ­­-------- (L. 1959 H.B. 35 § 1)

144.605. Definitions. — The following words and phrases as used in sections 144.600 to 144.745 mean and include: (1) "Calendar quarter", the period of three consecutive calendar months ending on March thirty-first, June thirtieth, September thirtieth or December thirty-first; (2)…

144.608. Securing payment and accounting for tax collection, department duties — rulemaking authority — sunset provision. — 1. For the purpose of more efficiently securing the payment of and accounting for the tax collected and remitted by retailers and vendors, the department is…