Title X, TAXATION AND REVENUE

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…

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. 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. 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. 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…

144.620. Presumption arising from sale for delivery to state. — For the purpose of the proper administration of sections 144.600 to 144.745 and to prevent evasion of the tax and the duty to collect the tax, it shall be presumed that tangible personal property sold by any vendor f…

144.625. Vendors may be required to give bond. — To secure the payment of the tax, interest and penalties, which may become due from a vendor as provided in sections 144.600 to 144.745, the director of revenue may, where necessary to secure the payment of the tax, interest, and p…

144.630. Agent of vendor for service, designation or agreement as to — process served, how. — 1. Every vendor shall designate with the director of revenue an agent for service within this state for the purpose of enforcing sections 144.600 to 144.745. If a vendor fails to designa…

144.635. Vendor to collect tax from purchasers — selling agent not liable for tax, when. — Every vendor making a sale of tangible personal property for the purpose of storage, use or consumption in this state shall collect from the purchaser an amount equal to the percentage on t…

144.637. Boundary change database for taxing jurisdictions, requirements — immunity from liability, when. — 1. The director of revenue shall provide and maintain a database that describes boundary changes for all taxing jurisdictions and the effective dates of such changes for th…

144.638. Taxability matrix, products and services — purchaser not subject to penalty for failure to remit proper amount of tax, when. — 1. (1) The director shall provide and maintain a taxability matrix. The state's entries in the matrix shall be provided and maintained by the di…

144.640. Taxpayer to keep records, examination. — Every taxpayer subject to the tax imposed by this law shall keep and preserve suitable records and other books and accounts necessary to determine the amount of tax for which he is liable under the provisions of this law. Every ta…

144.645. Investigations, subpoenas, oaths. — For the purpose of ascertaining the correctness of any return, or determining the amount of tax due from any taxpayer, the director of revenue or any employee designated in writing by the director of revenue may hold investigations and…

144.650. Vendors to register, information required. — Every vendor selling tangible personal property for storage, use or consumption in this state shall, immediately after the effective date of sections 144.600 to 144.745, register with the director of revenue and give the names…

144.655. Return, when filed — payment, when due — rules — exemption, limits. — 1. Every vendor, on or before the last day of the month following each calendar quarterly period of three months, shall file with the director of revenue a return of all taxes collected for the precedi…

144.660. Director's powers as to returns. — The director of revenue has all the powers with regard to requiring monthly returns and extending the time for the payment of the tax levied by sections 144.600 to 144.745 that are provided in sections 144.090 and 144.160 with regard to…

144.665. Failure to file return, penalties — exceptions. — 1. In case of failure to file any return required under sections 144.600 to 144.745 on or before the date prescribed therefor (determined with regard to any extension of time for making a return), unless it is shown that …

144.670. Additional assessment made when, notice. — If the director is not satisfied with the return payment of tax made by any taxpayer, he shall make an additional assessment based upon the facts contained in any returns or upon any information in his possession, and the direct…

144.675. Penalty assessed for fraud or evasion, notice. — 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-fiv…

144.690. Final assessments may be filed in clerk's office, executions thereon — remedies cumulative. — 1. If any taxpayer refuses or neglects to pay any tax, interest or penalty imposed by this law when due and the assessment of which has become final, the director may file for r…

144.695. Excess payments to be adjusted or refunded. — If, upon examination of any return, it appears that the taxpayer has paid an amount in excess of that properly due, the amount of the excess shall be credited by the director of revenue against any tax installment thereafter …

144.696. Refund of overpayments — claim for refund — time for making claims. — Section 144.190, pertaining to the refund of overpayments, claims for refund, and the time within which refunds shall be claimed, is applicable to the tax levied under the compensating use tax law. ­­-…

144.700. Revenue placed in general revenue, exception placement in school district trust fund — payment under protest, procedure, appeal, refund. — 1. All revenue received by the director of revenue from the tax imposed by sections 144.010 to 144.430 and 144.600 to 144.745, excep…

144.701. One cent sales and use tax designated local tax — collection fee allowed state — school district trust fund created, investment. — The revenue derived from the rate of one cent on the dollar of the tax imposed by sections 144.010 to 144.430 and sections 144.600 to 144.74…

144.705. Rules and regulations, adoption — copies available. — 1. The director of revenue shall make and enforce reasonable rules and regulations and prescribe forms for the administration and enforcement of this law and may require the services of the attorney general and the pr…

144.715. Notices served, how. — All notices required or authorized by sections 144.600 to 144.745 to be given by mail to any taxpayer shall be addressed to him at his last known address. ­­-------- (L. 1959 H.B. 35 § 25, A.L. 1978 S.B. 661)

144.720. Sales tax interest and penalty provisions applicable. — Sections 144.170, 144.220, 144.230, and 144.240, pertaining to interest on delinquent taxes, the time within which additional assessments shall be made, the time within which assessed penalties and taxes shall be pa…

144.725. Failure to obey subpoena or to produce books, a misdemeanor. — If any person summoned as a witness by the director or by the designee of the director fails to obey the summons or refuses to testify or answer any material question or refuses to produce any book, record, p…

144.730. Advertising that vendor absorbs tax, a misdemeanor. — No vendor shall advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof imposed by sections 144.600 to 144.745, and required to be collected by him, wi…

144.735. Failure to make return, pay tax or keep records, penalty. — Any person required under sections 144.600 to 144.745 to pay any tax, or required by sections 144.600 to 144.745 to make a return, keep any records or supply any information, who with intent to defraud willfully…

144.740. False return or statement, penalty. — Any person who willfully makes a false return, or who willfully makes a false statement in any return filed with or transmitted to the director of revenue relating to the amount of any sales or tax due under sections 144.600 to 144.7…

144.745. Violation not having a specific penalty deemed a misdemeanor. — Any person violating any of the provisions of sections 144.600 to 144.745 for which no criminal penalty is otherwise provided, upon conviction thereof, shall be deemed guilty of a misdemeanor. ­­-------- (L.…

144.746. Extension of time for filing for refund or proposed assessment by agreement — requirements. — The director of revenue and a taxpayer may agree in writing to extend the periods prescribed in sections 144.190 and 144.220, within which a refund claim may be filed or a propo…

144.750. Out-of-state vendor purchases subject to expansion of use tax, newspaper notice, requirements. — 1. No later than the first week of November 2021, any county or municipality of this state that has enacted a use tax shall provide notice in the newspaper with the greatest …

144.752. Marketplace facilitators, registration required — separate reporting and remittance of tax, procedure — rulemaking language. — 1. For the purposes of this section, the following terms shall mean: (1) "Marketplace facilitator", a person that: (a) Facilitates a retail sale…

144.757. Local use tax — rate of tax — ballot of submission — notice to director of revenue — repeal or reduction of local sales tax, effect on local use tax. — 1. As used in sections 144.757 to 144.761, "taxing jurisdiction" shall include any county, municipality, or any other p…

144.759. Collection of additional local use tax — deposit in local use tax trust fund, not part of state revenue — distribution to counties and municipalities — refunds — notification to director of revenue on abolishment of tax. — 1. All local use taxes collected by the director…

144.761. Repeal or amendment of local use tax — effect on local use tax of repeal of local sales tax — petition to repeal local use tax — ballot measure on repeal of local use tax. — 1. No county or municipality imposing a local use tax pursuant to sections 144.757 to 144.761 may…

144.805. Aviation jet fuel exempt from all sales and use tax, when — qualification, procedure — common carrier to make direct payment to revenue — tax revenues to be deposited in aviation trust fund — expires when. — 1. In addition to the exemptions granted pursuant to the provis…

144.807. Common carriers in interstate air transportation, exemption for tangible personal property purchased or stored in state then transported out of state and used in the conduct of business — qualification for exemption — use in Missouri, taxes to apply. — 1. In addition to …

144.809. Exemption for aviation jet fuel, when. — In addition to the exemptions granted pursuant to the provisions of section 144.030, there is hereby specifically exempted from the provisions of, and the computation of the tax levied, assessed or payable under, any state or loca…

144.810. Data storage centers, exemption from sales and use tax — definitions — procedure — certificates of exemption — rulemaking authority. — 1. As used in this section, unless the context clearly indicates otherwise, the following terms mean: (1) "Commencement of commercial op…

144.811. Broadcast equipment purchased by broadcast stations exempt from sales and use tax — definitions. — 1. In addition to the exemptions granted under the provisions of section 144.030, there shall also be specifically exempted from the provisions of sections 144.010 to 144.5…

144.812. Broadband communications service, machinery and equipment, sales and use tax exemption. — 1. For purposes of this section, the following terms shall mean: (1) "Machinery and equipment used to provide broadband communications service", includes, but is not limited to, wir…