Missouri Chapter 144 — Sales and Use Tax

145 sections hosted, reproduced from the official public-domain source.

Mo. Rev. Stat. § 144.008— Nonseverability clause
Mo. Rev. Stat. § 144.010— Definitions
Mo. Rev. Stat. § 144.011— Sale at retail not to include certain transfers — assumption of liability,..
Mo. Rev. Stat. § 144.012— Sales of tangible property to vending machine owners or operators deemed a..
Mo. Rev. Stat. § 144.013— Tax imposed in accordance with federal Mobile Telecommunications Sourcing Act
Mo. Rev. Stat. § 144.014— Food, retail sales of, rate of tax, revenue deposited in school district..
Mo. Rev. Stat. § 144.015— Promulgation of rules
Mo. Rev. Stat. § 144.018— Resale of tangible personal property, exempt or excluded from sales and use..
Mo. Rev. Stat. § 144.020— Rate of tax — tickets, notice of sales tax
Mo. Rev. Stat. § 144.021— Imposition of tax — seller's duties — modification of taxable status of..
Mo. Rev. Stat. § 144.025— Transactions involving trade-in or rebate, how computed — exceptions —..
Mo. Rev. Stat. § 144.027— Items replaced due to theft or casualty loss, credit against sales taxes..
Mo. Rev. Stat. § 144.029— Diapers, incontinence products, and feminine hygiene products, sales and..
Mo. Rev. Stat. § 144.030— Exemptions from state and local sales and use taxes
Mo. Rev. Stat. § 144.032— Cities or counties may impose sales tax on utilities — determination of..
Mo. Rev. Stat. § 144.034— Exemption, advertising and advertising products
Mo. Rev. Stat. § 144.037— Exemption for retail sales made through the use of federal food stamp coupons
Mo. Rev. Stat. § 144.038— Exemption for retail sales made through the use of women, infants and..
Mo. Rev. Stat. § 144.039— Exemption, purchases by state legislator, when
Mo. Rev. Stat. § 144.043— Light aircraft, definitions — exemption from sales tax, when
Mo. Rev. Stat. § 144.044— New manufactured homes and modular units — partial sales tax exemption —..
Mo. Rev. Stat. § 144.045— Transfer of transcripts, depositions, exhibits, computer disks prepared by..
Mo. Rev. Stat. § 144.046— Exemption for electrical current to battery manufacturers, when
Mo. Rev. Stat. § 144.047— Aircraft used only for applying agricultural chemicals to be considered..
Mo. Rev. Stat. § 144.049— Sales tax holiday for clothing, personal computers, and school supplies,..
Mo. Rev. Stat. § 144.050— Additional to other taxes — exceptions
Mo. Rev. Stat. § 144.051— 2026 FIFA World Cup soccer tournament, charges for admission not subject to..
Mo. Rev. Stat. § 144.053— Farm machinery and equipment exempt from state and local sales and use tax,..
Mo. Rev. Stat. § 144.054— Additional sales tax exemptions for various industries and political..
Mo. Rev. Stat. § 144.057— All tangible personal property on U.S. munitions list, exempt from state..
Mo. Rev. Stat. § 144.058— Exemption for utilities, equipment, and materials used to generate..
Mo. Rev. Stat. § 144.060— Purchaser to pay sales tax — refusal, a misdemeanor — exception
Mo. Rev. Stat. § 144.062— Construction materials, exemption allowed, when — exemption certificate,..
Mo. Rev. Stat. § 144.063— Fencing materials and motor fuel used for agricultural purposes exempt from..
Mo. Rev. Stat. § 144.064— Firearms or ammunition, limitation on sales tax levied
Mo. Rev. Stat. § 144.069— Sales of motor vehicles, trailers, boats and outboard motors imposed at..
Mo. Rev. Stat. § 144.070— Purchase or lease of motor vehicles, trailers, boats and outboard motors,..
Mo. Rev. Stat. § 144.071— Rescission of sale requires tax refund, when
Mo. Rev. Stat. § 144.080— Seller responsible for tax — rules — returns — advertising absorption of..
Mo. Rev. Stat. § 144.081— Quarter-monthly remittance, when — deemed filed on time, when —..
Mo. Rev. Stat. § 144.083— Retail sales license required for all collectors of tax — prerequisite to..
Mo. Rev. Stat. § 144.087— Retail sales licensee, bond given, when — cash bond deposit and refund —..
Mo. Rev. Stat. § 144.088— Definitions — rate of sales tax stated on receipt or invoice, when, contents
Mo. Rev. Stat. § 144.090— Director may require monthly or annual returns instead of quarterly — when due
Mo. Rev. Stat. § 144.100— Returns filed with the director — charge and time sales — correction of..
Mo. Rev. Stat. § 144.115— Returns kept four years — destroyed, when
Mo. Rev. Stat. § 144.118— Retail sales tax license, administrative penalty for failure to obtain —..
Mo. Rev. Stat. § 144.121— Records of department of revenue and certain counties may be inspected and..
Mo. Rev. Stat. § 144.122— Records of department of revenue, political subdivision ineligible to..
Mo. Rev. Stat. § 144.130— Refunds to purchasers, deduction
Mo. Rev. Stat. § 144.140— Seller may retain two percent of tax — certified service provider, monetary..
Mo. Rev. Stat. § 144.150— Withholding of tax money in case of sale of business — director to send..
Mo. Rev. Stat. § 144.155— Limitation on time period to assess liability of transferee — death effect..
Mo. Rev. Stat. § 144.157— Violations in collecting, penalty
Mo. Rev. Stat. § 144.160— Extension of time by director for payment of tax
Mo. Rev. Stat. § 144.170— Interest on delinquent taxes — rate
Mo. Rev. Stat. § 144.190— Refund of overpayments — claim for refund — time for making claims — paid..
Mo. Rev. Stat. § 144.200— Appropriation for refunds
Mo. Rev. Stat. § 144.210— Burden of proving questionable sale on seller — exemption certificates —..
Mo. Rev. Stat. § 144.220— Time period for director to make additional assessments — exemptions held..
Mo. Rev. Stat. § 144.230— Assessed penalty and tax due, when
Mo. Rev. Stat. § 144.240— Assessment final when, appeal — procedures
Mo. Rev. Stat. § 144.250— Failure to file return or pay tax — monetary penalty, assessment — director..
Mo. Rev. Stat. § 144.261— Review by administrative hearing commission
Mo. Rev. Stat. § 144.270— Rulemaking authority
Mo. Rev. Stat. § 144.285— Tax brackets to be established by director of revenue — how applied —..
Mo. Rev. Stat. § 144.290— Duty of director in collecting tax of itinerant seller — security may be..
Mo. Rev. Stat. § 144.300— Director may demand information
Mo. Rev. Stat. § 144.310— Records kept by director
Mo. Rev. Stat. § 144.320— Records required to be kept
Mo. Rev. Stat. § 144.330— Examination of records — investigations
Mo. Rev. Stat. § 144.340— Exemption from testifying — immunity from prosecution
Mo. Rev. Stat. § 144.350— Penalty for failure to testify
Mo. Rev. Stat. § 144.380— Liens on property, notice to taxpayer, duration effect — improperly filed..
Mo. Rev. Stat. § 144.390— Unpaid taxes may be recovered at law — procedure
Mo. Rev. Stat. § 144.400— Suit for taxes filed, where — jurisdiction
Mo. Rev. Stat. § 144.410— Remedies of state, cumulative
Mo. Rev. Stat. § 144.420— Certification of delinquencies to attorney general — collection suits
Mo. Rev. Stat. § 144.425— Compromise of delinquent taxes — percentage — limitation — procedure
Mo. Rev. Stat. § 144.427— Taxpayer's agreement to certain conditions to obtain compromise
Mo. Rev. Stat. § 144.430— Legal expenses
Mo. Rev. Stat. § 144.440— Purchase price of motor vehicles, trailers, boats and outboard motors to be..
Mo. Rev. Stat. § 144.450— Exemptions from use tax
Mo. Rev. Stat. § 144.455— Tax on motor vehicles and trailers, purpose of — receipts credited as..
Mo. Rev. Stat. § 144.470— Taxes now authorized not prohibited
Mo. Rev. Stat. § 144.480— Failure to furnish a return, penalty
Mo. Rev. Stat. § 144.490— Penalty for false return
Mo. Rev. Stat. § 144.500— Penalty for fraud or evasion
Mo. Rev. Stat. § 144.510— Violation of this law a misdemeanor
Mo. Rev. Stat. § 144.512— Retail sales licenses, businesses and transient employers not in..
Mo. Rev. Stat. § 144.513— College bookstores, sales by, subject to tax
Mo. Rev. Stat. § 144.517— Textbooks, sales and use tax exemption
Mo. Rev. Stat. § 144.518— Exemption for machines or parts for machines used in a commercial,..
Mo. Rev. Stat. § 144.525— Motor vehicles, haulers, boats and outboard motors, state and local tax,..
Mo. Rev. Stat. § 144.526— Show Me Green sales tax holiday — sales tax exemption for energy star..
Mo. Rev. Stat. § 144.527— Farmers' market, sales and use tax exemption for farm products sold
Mo. Rev. Stat. § 144.600— Title of law
Mo. Rev. Stat. § 144.605— Definitions
Mo. Rev. Stat. § 144.608— Securing payment and accounting for tax collection, department duties —..
Mo. Rev. Stat. § 144.610— Tax imposed, property subject, exclusions, who liable — inapplicable to..
Mo. Rev. Stat. § 144.613— Boats and boat motors — tax to be paid before registration issued
Mo. Rev. Stat. § 144.615— Exemptions
Mo. Rev. Stat. § 144.617— Exemptions, certain transactions between corporations and shareholders —..
Mo. Rev. Stat. § 144.620— Presumption arising from sale for delivery to state
Mo. Rev. Stat. § 144.625— Vendors may be required to give bond
Mo. Rev. Stat. § 144.630— Agent of vendor for service, designation or agreement as to — process..
Mo. Rev. Stat. § 144.635— Vendor to collect tax from purchasers — selling agent not liable for tax, when
Mo. Rev. Stat. § 144.637— Boundary change database for taxing jurisdictions, requirements — immunity..
Mo. Rev. Stat. § 144.638— Taxability matrix, products and services — purchaser not subject to penalty..
Mo. Rev. Stat. § 144.640— Taxpayer to keep records, examination
Mo. Rev. Stat. § 144.645— Investigations, subpoenas, oaths
Mo. Rev. Stat. § 144.650— Vendors to register, information required
Mo. Rev. Stat. § 144.655— Return, when filed — payment, when due — rules — exemption, limits
Mo. Rev. Stat. § 144.660— Director's powers as to returns
Mo. Rev. Stat. § 144.665— Failure to file return, penalties — exceptions
Mo. Rev. Stat. § 144.670— Additional assessment made when, notice
Mo. Rev. Stat. § 144.675— Penalty assessed for fraud or evasion, notice
Mo. Rev. Stat. § 144.690— Final assessments may be filed in clerk's office, executions thereon —..
Mo. Rev. Stat. § 144.695— Excess payments to be adjusted or refunded
Mo. Rev. Stat. § 144.696— Refund of overpayments — claim for refund — time for making claims
Mo. Rev. Stat. § 144.700— Revenue placed in general revenue, exception placement in school district..
Mo. Rev. Stat. § 144.701— One cent sales and use tax designated local tax — collection fee allowed..
Mo. Rev. Stat. § 144.705— Rules and regulations, adoption — copies available
Mo. Rev. Stat. § 144.715— Notices served, how
Mo. Rev. Stat. § 144.720— Sales tax interest and penalty provisions applicable
Mo. Rev. Stat. § 144.725— Failure to obey subpoena or to produce books, a misdemeanor
Mo. Rev. Stat. § 144.730— Advertising that vendor absorbs tax, a misdemeanor
Mo. Rev. Stat. § 144.735— Failure to make return, pay tax or keep records, penalty
Mo. Rev. Stat. § 144.740— False return or statement, penalty
Mo. Rev. Stat. § 144.745— Violation not having a specific penalty deemed a misdemeanor
Mo. Rev. Stat. § 144.746— Extension of time for filing for refund or proposed assessment by agreement..
Mo. Rev. Stat. § 144.750— Out-of-state vendor purchases subject to expansion of use tax, newspaper..
Mo. Rev. Stat. § 144.752— Marketplace facilitators, registration required — separate reporting and..
Mo. Rev. Stat. § 144.757— Local use tax — rate of tax — ballot of submission — notice to director of..
Mo. Rev. Stat. § 144.759— Collection of additional local use tax — deposit in local use tax trust..
Mo. Rev. Stat. § 144.761— Repeal or amendment of local use tax — effect on local use tax of repeal of..
Mo. Rev. Stat. § 144.805— Aviation jet fuel exempt from all sales and use tax, when — qualification,..
Mo. Rev. Stat. § 144.807— Common carriers in interstate air transportation, exemption for tangible..
Mo. Rev. Stat. § 144.809— Exemption for aviation jet fuel, when
Mo. Rev. Stat. § 144.810— Data storage centers, exemption from sales and use tax — definitions —..
Mo. Rev. Stat. § 144.811— Broadcast equipment purchased by broadcast stations exempt from sales and..
Mo. Rev. Stat. § 144.812— Broadband communications service, machinery and equipment, sales and use..
Mo. Rev. Stat. § 144.815— Bullion and investment coins, sales and use tax exemption
Mo. Rev. Stat. § 144.817— Sales tax exemption for certain property donated to the state within one..
Mo. Rev. Stat. § 144.1021— Effective date of certain sections