Title X — TAXATION AND REVENUE
21 chapters · 1,304 sections in this title.
§ 143.902 RSMo Liens on property, notice to taxpayer, duration — effect — improperly filed
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143.902. 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 …
§ 143.903 RSMo Unexpected court or administrative hearing decision shall apply only after
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143.903. Unexpected court or administrative hearing decision shall apply only after most recently ended tax period imposed by chapters 143 and 144 — unexpected, defined. — 1. Any provision of law to the contrary notwithstanding, an unexpected decision by or order of a court of co…
§ 143.911 RSMo Attempt to evade or defeat tax, penalty
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143.911. Attempt to evade or defeat tax, penalty. — Any person who willfully attempts in any manner to evade or defeat any tax imposed by sections 143.011 to 143.996 or the payment thereof shall, in addition to other penalties provided by law, and upon conviction thereof, be fine…
§ 143.921 RSMo Failure to collect or pay over tax, penalty
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143.921. Failure to collect or pay over tax, penalty. — Any person required under sections 143.011 to 143.996 to collect, truthfully account for, and pay over any tax imposed by sections 143.011 to 143.996 who willfully with intent to defraud fails to collect or truthfully accoun…
§ 143.931 RSMo Failure to file return, supply information, pay tax, penalty
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143.931. Failure to file return, supply information, pay tax, penalty. — Any person required under sections 143.011 to 143.996 to pay any tax, or required by sections 143.011 to 143.996 to make a return (other than a return of estimated tax), keep any records, or supply any infor…
§ 143.941 RSMo False statements, penalty
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143.941. False statements, penalty. — Any person who willfully makes and subscribes any returns, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and corre…
§ 143.946 RSMo Prior conviction, effect of
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143.946. Prior conviction, effect of. — If any person convicted of an offense, or of the attempt to commit an offense under sections 143.911, 143.921, 143.931, or 143.941 is charged thereafter with having committed or having attempted to commit a subsequent offense under such sec…
§ 143.951 RSMo Limitations
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143.951. Limitations. — Any prosecution under sections 143.011 to 143.996 shall be instituted within three years after the commission of the offense, provided that if such offense is the failure to do an act required by or under the provisions of sections 143.011 to 143.996 to be…
§ 143.961 RSMo Rules and regulations
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143.961. Rules and regulations. — 1. The director of revenue shall administer and enforce the tax imposed by sections 143.011 to 143.996 and he is authorized to make such rules and regulations and to require such facts and information to be reported, as he may deem necessary to e…
§ 143.971 RSMo Returns and forms
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143.971. Returns and forms. — 1. The director of revenue may prescribe the form and contents of any return or other document required to be filed under the provisions of sections 143.011 to 143.996. 2. The director of revenue for the purpose of ascertaining the correctness of any…
§ 143.980 RSMo Citation of law — definitions — preparer tax identification number
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143.980. Citation of law — definitions — preparer tax identification number required, when, penalties — director may commence suit, injunctive relief. — 1. This section shall be known as the "Taxpayer Protection Act". 2. For purposes of this section, the following terms shall mea…
§ 143.986 RSMo Closing agreements
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143.986. Closing agreements. — 1. The director of revenue, or any person authorized in writing by him, is authorized to enter into an agreement with any person relating to the liability of such person in respect to the tax imposed by sections 143.011 to 143.996 for any taxable pe…
§ 143.991 RSMo Armed Forces relief provision — Christopher J. Bosche memorial act
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143.991. Armed Forces relief provision — Christopher J. Bosche memorial act. — 1. The period of service in the Armed Forces of the United States in a combat zone plus any period of continuous hospitalization outside this state attributable to such service plus the next one hundre…
§ 143.996 RSMo Prohibition of legislator representation
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143.996. Prohibition of legislator representation. — No member of the general assembly shall represent a client for a fee in negotiations or discussions with the department of revenue for an adjustment or revision of the client's alleged or actual tax liability. -------- (L. 19…
§ 143.997 RSMo Income excluded by statute or rule held invalid by supreme court, no
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143.997. Income excluded by statute or rule held invalid by supreme court, no deficiency to be charged. — Any provision of law to the contrary notwithstanding, where a statute or a rule promulgated by the director has excluded any income from the computation of tax imposed under …
§ 143.998 RSMo Tax return to contain number assigned by director to school district
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143.998. Tax return to contain number assigned by director to school district. — Every person filing an individual income tax return form under this chapter shall place in the space provided on said form the number assigned by the department of revenue to the school district of w…
§ 143.999 RSMo Exclusion of employer contributions to individual medical accounts —
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143.999. Exclusion of employer contributions to individual medical accounts — requirements for eligibility of exclusion — rules, procedure. — 1. Employer contributions to an individual medical account which are used to pay for health care expenses of the employee in accordance wi…
§ 144.008 RSMo Nonseverability clause
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144.008. Nonseverability clause. — Notwithstanding the provisions of section 1.140 to the contrary, the provisions of sections 32.087, 144.020, 144.021, 144.069, 144.071, 144.440, 144.450, 144.455, 144.525, 144.610, 144.613, and 144.615, as amended by this act*, shall be nonsever…
§ 144.010 RSMo Definitions
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144.010. Definitions. — 1. The following words, terms, and phrases when used in sections 144.010 to 144.525 have the meanings ascribed to them in this section, except when the context indicates a different meaning: (1) "Admission" includes seats and tables, reserved or otherwise,…
§ 144.011 RSMo Sale at retail not to include certain transfers — assumption of liability,
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144.011. Sale at retail not to include certain transfers — assumption of liability, effect of. — 1. For purposes of this chapter, and the taxes imposed thereby, the definition of "retail sale" or "sale at retail" shall not be construed to include any of the following: (1) The tra…
§ 144.012 RSMo Sales of tangible property to vending machine owners or operators deemed a
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144.012. Sales of tangible property to vending machine owners or operators deemed a sale at retail subject to certain sales tax, exceptions. — 1. Notwithstanding any other provision of law to the contrary, any sale of tangible personal property, other than photocopies, cigarettes…
§ 144.013 RSMo Tax imposed in accordance with federal Mobile Telecommunications Sourcing Act
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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 RSMo Food, retail sales of, rate of tax, revenue deposited in school district
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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 RSMo Promulgation of rules
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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)
§ 144.018 RSMo Resale of tangible personal property, exempt or excluded from sales and use
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*144.018. Resale of tangible personal property, exempt or excluded from sales and use tax, when — intent of exclusion. — 1. Notwithstanding any other provision of law to the contrary, except as provided under subsection 2 or 3 of this section, when a purchase of tangible personal…
§ 144.020 RSMo Rate of tax — tickets, notice of sales tax
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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 RSMo Imposition of tax — seller's duties — modification of taxable status of
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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 RSMo Transactions involving trade-in or rebate, how computed — exceptions —
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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 RSMo Items replaced due to theft or casualty loss, credit against sales taxes
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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 RSMo Diapers, incontinence products, and feminine hygiene products, sales and
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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 RSMo Exemptions from state and local sales and use taxes
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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 RSMo Cities or counties may impose sales tax on utilities — determination of
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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 RSMo Exemption, advertising and advertising products
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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 RSMo Exemption for retail sales made through the use of federal food stamp coupons
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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 RSMo Exemption for retail sales made through the use of women, infants and
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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 RSMo Exemption, purchases by state legislator, when
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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 RSMo Light aircraft, definitions — exemption from sales tax, when
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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 RSMo New manufactured homes and modular units — partial sales tax exemption —
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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 RSMo Transfer of transcripts, depositions, exhibits, computer disks prepared by
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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 RSMo Exemption for electrical current to battery manufacturers, when
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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 RSMo Aircraft used only for applying agricultural chemicals to be considered
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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 RSMo Sales tax holiday for clothing, personal computers, and school supplies,
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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 RSMo Additional to other taxes — exceptions
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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…
§ 144.051 RSMo 2026 FIFA World Cup soccer tournament, charges for admission not subject to
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*144.051. 2026 FIFA World Cup soccer tournament, charges for admission not subject to state and local sales tax. — Beginning June 1, 2026, and ending July 31, 2026, in addition to the exemptions granted pursuant to the provisions of section 144.030, there is hereby exempted from …
§ 144.053 RSMo Farm machinery and equipment exempt from state and local sales and use tax,
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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 RSMo Additional sales tax exemptions for various industries and political
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144.054. Additional sales tax exemptions for various industries and political subdivisions. — 1. As used in this section, the following terms mean: (1) "Nuclear security enterprise", the same meaning as defined in 50 U.S.C. Section 2501, inclusive of buildings, structures, and in…
§ 144.057 RSMo All tangible personal property on U.S. munitions list, exempt from state
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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 RSMo Exemption for utilities, equipment, and materials used to generate
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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 RSMo Purchaser to pay sales tax — refusal, a misdemeanor — exception
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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 RSMo Construction materials, exemption allowed, when — exemption certificate,
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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…