Chapter 144 - Sales and Use Tax

Section 144.008 Nonseverability clause.
Section 144.010 Definitions.
Section 144.011 Sale at retail not to include certain transfers.
Section 144.012 Sales of tangible property to vending machine owners or operators deemed a sale at retail subject to certain sales tax, exceptions.
Section 144.013 Tax imposed in accordance with federal Mobile Telecommunications Sourcing Act.
Section 144.014 Food, retail sales of, rate of tax, revenue deposited in school district trust fund — definition of food.
Section 144.015 Promulgation of rules.
Section 144.018 Resale of tangible personal property, exempt or excluded from sales and use tax, when — intent of exclusion.
Section 144.020 Rate of tax — tickets, notice of sales tax.
Section 144.021 Imposition of tax — seller's duties — modification of taxable status of tangible personal property or services, notification of sellers, when, manner.
Section 144.025 Transactions involving trade-in or rebate, how computed — exceptions — definitions — agricultural use, allowance.
Section 144.027 Items replaced due to theft or casualty loss, credit against sales taxes allowed, when.
Section 144.030 Exemptions from state and local sales and use taxes.
Section 144.032 Cities or counties may impose sales tax on utilities — determination of domestic use.
Section 144.034 Exemption, advertising and advertising products.
Section 144.037 Exemption for retail sales made through the use of federal food stamp coupons.
Section 144.038 Exemption for retail sales made through the use of women, infants and children program vouchers.
Section 144.039 Exemption, purchases by state legislator, when.
Section 144.043 Light aircraft, definitions — exemption from sales tax, when.
Section 144.044 New manufactured homes and modular units — partial sales tax exemption — sale of used manufactured home, exemption.
Section 144.045 Transfer of transcripts, depositions, exhibits, computer disks prepared by a court reporter are a nontaxable service not tangible property — farm machinery nontaxable.
Section 144.046 Exemption for electrical current to battery manufacturers, when.
Section 144.047 Aircraft used only for applying agricultural chemicals to be considered farm machinery, exempt from sales and use tax.
Section 144.049 Sales tax holiday for clothing, personal computers, and school supplies, when.
Section 144.050 Additional to other taxes — exceptions.
Section 144.053 Farm machinery and equipment exempt from state and local sales and use tax, when.
Section 144.054 Additional sales tax exemptions for various industries and political subdivisions.
Section 144.057 All tangible personal property on U.S. munitions list, exempt from state and local sales and use tax.
Section 144.060 Purchaser to pay sales tax — refusal, a misdemeanor — exception.
Section 144.062 Construction materials, exemption allowed, when — exemption certificate, form, content, purpose — effect — entity having unauthorized exemption certificate, effect.
Section 144.063 Fencing materials and motor fuel used for agricultural purposes exempt from state and local sales and use tax.
Section 144.064 Firearms or ammunition, limitation on sales tax levied.
Section 144.069 Sales of motor vehicles, trailers, boats and outboard motors imposed at address of owner — some leases deemed imposed at address of lessee.
Section 144.070 Purchase or lease of motor vehicles, trailers, boats and outboard motors, tax on — official certificate issued — application to act as leasing company, requirements — operation as registered fleet owner, when — motor vehicle dealers, application to collect and remit tax.
Section 144.071 Rescission of sale requires tax refund, when.
Section 144.080 Seller responsible for tax — rules — returns — advertising absorption of tax, stated on invoice or receipt — violation, penalty.
Section 144.081 Quarter-monthly remittance, when — deemed filed on time, when — quarter-monthly defined — underpayment, penalty, exceptions — electronic funds payment system authorized.
Section 144.083 Retail sales license required for all collectors of tax — prerequisite to issuance of city or county occupation license — prerequisite for sales at retail — statement of no tax due required.
Section 144.087 Retail sales licensee, bond given, when — cash bond deposit and refund — licensee in default has option to provide letter of credit or certificate of deposit.
Section 144.088 Definitions — rate of sales tax stated on receipt or invoice, when, contents.
Section 144.090 Director may require monthly or annual returns instead of quarterly — when due.
Section 144.100 Returns filed with the director — charge and time sales — correction of errors, procedures.
Section 144.115 Returns kept four years — destroyed, when.
Section 144.118 Retail sales tax license, administrative penalty for failure to obtain — burden of proof required by the department.
Section 144.121 Records of department of revenue and certain counties may be inspected and audited by political subdivisions imposing taxes — request, procedure — charge.
Section 144.122 Records of department of revenue, political subdivision ineligible to require disclosure — effect of abuse of confidentiality — city may inspect county records.
Section 144.130 Refunds to purchasers, deduction.
Section 144.140 Seller may retain two percent of tax.
Section 144.150 Withholding of tax money in case of sale of business — director to send statements to certain persons, when — secured creditors, priority, exempt from tax liability.
Section 144.155 Limitation on time period to assess liability of transferee — death effect — transferee defined.
Section 144.157 Violations in collecting, penalty.
Section 144.160 Extension of time by director for payment of tax.
Section 144.170 Interest on delinquent taxes — rate.
Section 144.190 Refund of overpayments — claim for refund — time for making claims — paid to whom — direct pay agreement for certain purchasers — special rules for error corrections — refund not allowed, when — taxes paid more than once, effect of.
Section 144.200 Appropriation for refunds.
Section 144.210 Burden of proving questionable sale on seller — exemption certificates — additional assessment — notice.
Section 144.220 Time period for director to make additional assessments — exemptions held invalid by supreme court, effects.
Section 144.230 Assessed penalty and tax due, when.
Section 144.240 Assessment final when, appeal — procedures.
Section 144.250 Failure to file return or pay tax — monetary penalty, assessment — director to estimate delinquency — written notice, how served — penalties for motor vehicles doubled, when.
Section 144.261 Review by administrative hearing commission.
Section 144.270 Rulemaking authority.
Section 144.285 Tax brackets to be established by director of revenue — how applied — taxpayer owing more than one political subdivision, distribution, penalties.
Section 144.290 Duty of director in collecting tax of itinerant seller — security may be required — cash bond, deposit and refund.
Section 144.300 Director may demand information.
Section 144.310 Records kept by director.
Section 144.320 Records required to be kept.
Section 144.330 Examination of records — investigations.
Section 144.340 Exemption from testifying — immunity from prosecution.
Section 144.350 Penalty for failure to testify.
Section 144.380 Liens on property, notice to taxpayer, duration effect — improperly filed liens, notice to director, contents — release of lien, procedure — fees — duties of director.
Section 144.390 Unpaid taxes may be recovered at law — procedure.
Section 144.400 Suit for taxes filed, where — jurisdiction.
Section 144.410 Remedies of state, cumulative.
Section 144.420 Certification of delinquencies to attorney general — collection suits.
Section 144.425 Compromise of delinquent taxes — percentage — limitation — procedure.
Section 144.427 Taxpayer's agreement to certain conditions to obtain compromise.
Section 144.430 Legal expenses.
Section 144.440 Purchase price of motor vehicles, trailers, boats and outboard motors to be disclosed, when — payment of tax, when — inapplicability to manufactured homes.
Section 144.450 Exemptions from use tax.
Section 144.455 Tax on motor vehicles and trailers, purpose of — receipts credited as constitutionally required.
Section 144.470 Taxes now authorized not prohibited.
Section 144.480 Failure to furnish a return, penalty.
Section 144.490 Penalty for false return.
Section 144.500 Penalty for fraud or evasion.
Section 144.510 Violation of this law a misdemeanor.
Section 144.512 Retail sales licenses, businesses and transient employers not in compliance, writs of attachment or injunction authorized.
Section 144.513 College bookstores, sales by, subject to tax.
Section 144.517 Textbooks, sales and use tax exemption.
Section 144.518 Exemption for machines or parts for machines used in a commercial, coin-operated amusement and vending business.
Section 144.525 Motor vehicles, haulers, boats and outboard motors, state and local tax, rate, how computed, exception — outboard motors, when, computation.
Section 144.526 Show Me Green sales tax holiday — sales tax exemption for energy star certified new appliances — political subdivision may allow exemption — retailer exception.
Section 144.527 Farmers' market, sales and use tax exemption for farm products sold.
Section 144.600 Title of law.
Section 144.605 Definitions.
Section 144.610 Tax imposed, property subject, exclusions, who liable — inapplicable to out-of-state businesses and employees, when.
Section 144.613 Boats and boat motors — tax to be paid before registration issued.
Section 144.615 Exemptions.
Section 144.617 Exemptions, certain transactions between corporations and shareholders — partners and partnerships.
Section 144.620 Presumption arising from sale for delivery to state.
Section 144.625 Vendors may be required to give bond.
Section 144.630 Agent of vendor for service, designation or agreement as to — process served, how.
Section 144.635 Vendor to collect tax from purchasers — selling agent not liable for tax, when.
Section 144.640 Taxpayer to keep records, examination.
Section 144.645 Investigations, subpoenas, oaths.
Section 144.650 Vendors to register, information required.
Section 144.655 Return, when filed — payment, when due — rules — exemption, limits.
Section 144.660 Director's powers as to returns.
Section 144.665 Failure to file return, penalties — exceptions.
Section 144.670 Additional assessment made when, notice.
Section 144.675 Penalty assessed for fraud or evasion, notice.
Section 144.690 Final assessments may be filed in clerk's office, executions thereon — remedies cumulative.
Section 144.695 Excess payments to be adjusted or refunded.
Section 144.696 Refund of overpayments — claim for refund — time for making claims.
Section 144.700 Revenue placed in general revenue, exception placement in school district trust fund — payment under protest, procedure, appeal, refund.
Section 144.701 One cent sales and use tax designated local tax — collection fee allowed state — school district trust fund created, investment.
Section 144.705 Rules and regulations, adoption — copies available.
Section 144.710 Allowance to vendor for collecting.
Section 144.715 Notices served, how.
Section 144.720 Sales tax interest and penalty provisions applicable.
Section 144.725 Failure to obey subpoena or to produce books, a misdemeanor.
Section 144.730 Advertising that vendor absorbs tax, a misdemeanor.
Section 144.735 Failure to make return, pay tax or keep records, penalty.
Section 144.740 False return or statement, penalty.
Section 144.745 Violation not having a specific penalty deemed a misdemeanor.
Section 144.746 Extension of time for filing for refund or proposed assessment by agreement — requirements.
Section 144.757 Local use tax to fund community comeback program — rate of tax — St. Louis County — ballot of submission — notice to director of revenue — repeal or reduction of local sales tax, effect on local use tax.
Section 144.759 Collection of additional local use tax for economic development — deposit in local use tax trust fund, not part of state revenue — distribution to counties and municipalities — refunds — notification to director of revenue on abolishment of tax.
Section 144.761 Repeal or amendment of local use tax — effect on local use tax of repeal of local sales tax — petition to repeal local use tax — ballot measure on repeal of local use tax.
Section 144.805 Aviation jet fuel sold to common carriers in interstate transporting or storage exempt from all sales and use tax, when — qualification, procedure — common carrier to make direct payment to revenue — tax revenues to be deposited in aviation trust fund — expires when.
Section 144.807 Common carriers in interstate air transportation, exemption for tangible personal property purchased or stored in state then transported out of state and used in the conduct of business — qualification for exemption — use in Missouri, taxes to apply.
Section 144.809 Exemption for aviation jet fuel, when.
Section 144.810 Data storage centers, exemption from sales and use tax — definitions — procedure — certificates of exemption — rulemaking authority.
Section 144.811 Broadcast equipment purchased by broadcast stations exempt from sales and use tax — definitions.
Section 144.815 Bullion and investment coins, sales and use tax exemption.
Section 144.817 Sales tax exemption for certain property donated to the state within one year of purchase.
Section 144.1000 Citation of act.
Section 144.1003 Definitions.
Section 144.1006 Multistate discussions permitted, state representation, duties.
Section 144.1009 Agreements not to invalidate or amend state law — action of general assembly required for implementation of conditions, procedure.
Section 144.1012 Elements of agreement, number of delegates necessary to enter into.
Section 144.1015 Features of agreement to be considered.