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Section 144.513 College bookstores, sales by, subject to tax.

MO Rev Stat § 144.513 (2019) (N/A)
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Effective 28 Aug 1992

144.513. College bookstores, sales by, subject to tax. — 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.

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(L. 1992 H.B. 1155 § 1 merged with S.B. 716 § 1)

CROSS REFERENCE:

Textbooks, sales and use tax exemption, exceptions, 144.517

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Section 144.517 Textbooks, sales and use tax exemption.