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 Telecommunications Sourcing Act, 4 U.S.C. Sections 116 through 124, as amended. All terms used in this section shall have the same meaning attributed to them by the federal Mobile Telecommunications Sourcing Act, 4 U.S.C. 124, as amended.
Mo. Rev. Stat. § 144.013
Tax imposed in accordance with federal Mobile Telecommunications Sourcing Act
Known as the Compensating Use Tax Law
The act spans §§ 144–144 (145 sections).
Effective: 01 Aug 2002, see footnote; (L. 2002 H.B. 1890)
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.