As referred to in section 92.111, the term "salaries, wages, commissions and other compensation" shall not include any contributions to any deferred compensation plans, including but not limited to any salary reduction plans, cafeteria plans or any other similar plans deferring the receipt of compensation by a resident or nonresident if such contribution is not subject to Missouri state income tax at the time such contribution is made.
Mo. Rev. Stat. § 92.113
Definition of salaries, wages, commissions and other compensation
Known as the Municipal Telecommunications Business License Tax Simplification Act
The act spans §§ 92–92 (102 sections).
Effective: 02 Nov 2010, see footnote; (L. 2010 Adopted by Initiative, Proposition A, November 2, 2010 § 92.112)
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.