Title X, TAXATION AND REVENUE

144.013. Tax imposed in accordance with federal Mobile Telecommunications Sourcing Act. — Notwithstanding any other provision of this chapter, the tax imposed on mobile telecommunications services pursuant to section 144.020 shall be imposed in accordance with the federal Mobile …

144.014. Food, retail sales of, rate of tax, revenue deposited in school district trust fund — definition of food. — 1. Notwithstanding other provisions of law to the contrary, beginning October 1, 1997, the tax levied and imposed under this chapter on all retail sales of food sh…

144.015. Promulgation of rules. — No rule or portion of a rule promulgated under the authority of this chapter shall become effective unless it has been promulgated pursuant to the provisions of section 536.024. ­­-------- (L. 1993 S.B. 52, A.L. 1995 S.B. 3)

144.020. Rate of tax — tickets, notice of sales tax. — 1. A tax is hereby levied and imposed for the privilege of titling new and used motor vehicles, trailers, boats, and outboard motors purchased or acquired for use on the highways or waters of this state which are required to …

144.021. Imposition of tax — seller's duties — modification of taxable status of tangible personal property or services, notification of sellers, when, manner. — 1. The purpose and intent of sections 144.010 to 144.510 is to impose a tax upon the privilege of engaging in the busi…

144.025. Transactions involving trade-in or rebate, how computed — exceptions — definitions — agricultural use, allowance. — 1. Notwithstanding any other provisions of law to the contrary, in any retail sale other than retail sales governed by subsections 4 and 5 of this section,…

144.027. Items replaced due to theft or casualty loss, credit against sales taxes allowed, when. — 1. When a motor vehicle, trailer, boat or outboard motor for which all sales or use tax has been paid is replaced due to theft or a casualty loss in excess of the value of the unit,…

144.029. Diapers, incontinence products, and feminine hygiene products, sales and use tax exemption. — 1. There is hereby specifically exempted from the provisions of and from the computation of the tax levied, assessed or payable pursuant to this chapter all retail sales of diap…

144.030. Exemptions from state and local sales and use taxes. — 1. There is hereby specifically exempted from the provisions of sections 144.010 to 144.525 and from the computation of the tax levied, assessed or payable pursuant to sections 144.010 to 144.525 such retail sales as…

144.032. Cities or counties may impose sales tax on utilities — determination of domestic use. — The provisions of section 144.030 to the contrary notwithstanding, any city imposing a sales tax under the provisions of sections 94.500 to 94.570*, or any county imposing a sales tax…

144.034. Exemption, advertising and advertising products. — The sales of advertising by legal newspapers pursuant to chapter 493, advertising agencies, broadcast stations, and standardized outdoor billboard advertising shall be considered the sale of a service and not the sale of…

144.037. Exemption for retail sales made through the use of federal food stamp coupons. — In addition to the exemptions granted under the provisions of section 144.030, there is hereby specifically exempted from the provisions of sections 66.600 to 66.635, sections 67.500 to 67.5…

144.038. Exemption for retail sales made through the use of women, infants and children program vouchers. — In addition to the exemptions granted under the provisions of section 144.030, there is hereby specifically exempted from the provisions of sections 66.600 to 66.635, secti…

144.039. Exemption, purchases by state legislator, when. — In addition to the exemptions granted under the provisions of section 144.030, there shall also be specifically exempted from the provisions of sections 66.600 to 66.635, sections 67.500 to 67.545, 67.547, 67.581, 67.582,…

144.043. Light aircraft, definitions — exemption from sales tax, when. — 1. As used in this section, the following terms mean: (1) "Light aircraft", a light airplane that seats no more than four persons, with a gross weight of three thousand pounds or less, which is primarily use…

144.044. New manufactured homes and modular units — partial sales tax exemption — sale of used manufactured home, exemption. — 1. As used in this section, the following terms mean: (1) "Sale of a modular unit", a transfer of a modular unit as defined in section 700.010; (2) "Sale…

144.045. Transfer of transcripts, depositions, exhibits, computer disks prepared by a court reporter are a nontaxable service not tangible property — farm machinery nontaxable. — 1. Notwithstanding any other provision of law to the contrary, the department of revenue shall not co…

144.046. Exemption for electrical current to battery manufacturers, when. — In addition to the exemptions granted under the provisions of section 144.030, there is hereby specifically exempted from the provisions of sections 144.010 to 144.525 and sections 144.600 to 144.748 and …

144.047. Aircraft used only for applying agricultural chemicals to be considered farm machinery, exempt from sales and use tax. — Notwithstanding any other provision of law to the contrary, for purposes of department of revenue administrative interpretation, all sales of aircraft…

144.049. Sales tax holiday for clothing, personal computers, and school supplies, when — exemptions — discounts, how treated — exchanges and returns, how treated. — 1. For purposes of this section, the following terms mean: (1) "Clothing", any article of wearing apparel intended …

144.050. Additional to other taxes — exceptions. — The tax imposed by sections 144.010 to 144.510 shall be in addition to any and all other taxes and licenses except as herein otherwise provided. ­­-------- (RSMo 1939 § 11410, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 186…

144.053. Farm machinery and equipment exempt from state and local sales and use tax, when. — 1. As used in this section, "machinery and equipment" means new or used farm tractors and such other new or used machinery and equipment and repair or replacement parts thereon, and suppl…

144.054. Additional sales tax exemptions for various industries and political subdivisions. — 1. As used in this section, the following terms mean: (1) "Critical materials", metal or metal complexes included on the list of critical materials as published by the United States Depa…

144.057. All tangible personal property on U.S. munitions list, exempt from state and local sales and use tax. — 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 calcul…

144.058. Exemption for utilities, equipment, and materials used to generate electricity — public utility, savings passed through to rate. — In addition to the other exemptions granted pursuant to this chapter, there is hereby specifically exempted from the provisions of and the c…

144.060. Purchaser to pay sales tax — refusal, a misdemeanor — exception. — It shall be the duty of every person making any purchase or receiving any service upon which a tax is imposed by sections 144.010 to 144.510 to pay, to the extent possible under the provisions of section …

144.062. Construction materials, exemption allowed, when — exemption certificate, form, content, purpose — effect — entity having unauthorized exemption certificate, effect. — 1. With respect to exempt sales at retail of tangible personal property and materials for the purpose of…

144.063. Fencing materials and motor fuel used for agricultural purposes exempt from state and local sales and use tax. — 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, …

144.064. Firearms or ammunition, limitation on sales tax levied. — No sales tax levied under this chapter on any firearms or ammunition shall be levied at a rate that is higher than the sales tax levied under this chapter or any other excise tax levied on any sporting goods or eq…

144.069. Sales of motor vehicles, trailers, boats and outboard motors imposed at address of owner — some leases deemed imposed at address of lessee. — All sales taxes associated with the titling of motor vehicles, trailers, boats and outboard motors under the laws of Missouri sha…

144.070. Purchase or lease of motor vehicles, trailers, boats and outboard motors, tax on — official certificate issued — application to act as leasing company, requirements — operation as registered fleet owner, when — motor vehicle dealers, application to collect and remit tax …

144.071. Rescission of sale requires tax refund, when. — 1. In all cases where the purchaser of a motor vehicle, trailer, boat or outboard motor rescinds the sale of that motor vehicle, trailer, boat or outboard motor and receives a refund of the purchase price and returns the mo…

144.080. Seller responsible for tax — rules — returns — advertising absorption of tax, stated on invoice or receipt — violation, penalty. — 1. Every person receiving any payment or consideration upon the sale of property or rendering of service, subject to the tax imposed by the …

144.081. Quarter-monthly remittance, when — deemed filed on time, when — quarter-monthly defined — underpayment, penalty, exceptions — electronic funds payment system authorized. — 1. The director of revenue, by regulation, may require a seller to timely remit the unpaid state sa…

144.083. Retail sales license required for all collectors of tax — prerequisite to issuance of city or county occupation license — prerequisite for sales at retail — statement of no tax due required. — 1. The director of revenue shall require all persons who are responsible for t…

144.087. Retail sales licensee, bond given, when — cash bond deposit and refund — licensee in default has option to provide letter of credit or certificate of deposit. — 1. The director of revenue may require retail sales licensees in default in filing a return and paying their t…

144.088. Definitions — rate of sales tax stated on receipt or invoice, when, contents. — 1. For purposes of this section, the following terms shall mean: (1) "Sales invoice", any document, in either paper or electronic format, which lists items to be sold as part of a sales trans…

144.090. Director may require monthly or annual returns instead of quarterly — when due. — 1. The director of revenue, if deemed necessary in order to ensure payment to or facilitate the collection by the state of the amount of taxes, or if the revenue needs of the state demand i…

144.100. Returns filed with the director — charge and time sales — correction of errors, procedures. — 1. Every person making any taxable sales of property or service, except transactions provided for in sections 144.070 and 144.440, individually or by duly authorized officer or …

144.1021. Effective date of certain sections. — The enactment of sections 143.177, 144.608, 144.637, 144.638, and 144.752 of this act; the repeal and reenactment of sections 143.011, 144.011, 144.014, 144.020, 144.049, 144.054, 144.140, 144.526, and 144.605 of this act; and the r…

144.115. Returns kept four years — destroyed, when. — The director of revenue shall keep sales and use tax returns on file in his custody for a period of four years after the sales or use tax becomes due. At the end of four years, the director of revenue may destroy the returns; …

144.118. Retail sales tax license, administrative penalty for failure to obtain — burden of proof required by the department. — 1. Any business or individual engaged in the business of selling of tangible personal property within the state without a valid Missouri retail sales ta…

144.121. Records of department of revenue and certain counties may be inspected and audited by political subdivisions imposing taxes — request, procedure — charge. — 1. Notwithstanding the provisions of section 32.057, any county or other political subdivision imposing a sales ta…

144.122. Records of department of revenue, political subdivision ineligible to require disclosure — effect of abuse of confidentiality — city may inspect county records. — Any county or other political subdivision in violation of the provisions of sections 32.057, 144.121 and 144…

144.130. Refunds to purchasers, deduction. — Refunds made by the person during the preceding calendar month or calendar quarter to purchasers, on account of tangible personal property, substances, services and things returned to the persons shall be allowed as a deduction from th…

144.140. Seller may retain two percent of tax — certified service provider, monetary allowance from taxes in lieu of two percent retention. — 1. From every remittance to the director of revenue made on or before the date when the same becomes due, the person required to remit the…