Notwithstanding the provisions of section 144.030 to the contrary, sales by institutions of higher education in retail establishments, including, but not limited to, those commonly known as bookstores shall be subject to sales taxes as provided in this chapter.
Mo. Rev. Stat. § 144.513
College bookstores, sales by, subject to tax
Known as the Compensating Use Tax Law
The act spans §§ 144–144 (145 sections).
Effective: 28 Aug 1992; (L. 1992 H.B. 1155 § 1 merged with S.B. 716 § 1)
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.