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- Mo. Rev. Stat. § 144.015 · Promulgation of rules.
- Mo. Rev. Stat. § 144.018 · Resale of tangible personal property, exempt or excluded from sales and use tax, when — intent of exclusion.
- Mo. Rev. Stat. § 144.020 · Rate of tax — tickets, notice of sales tax.
- Mo. Rev. Stat. § 144.021 · Imposition of tax — seller's duties — modification of taxable status of tangible personal property or services, notification of sellers, when, manner.
- Mo. Rev. Stat. § 144.025 · Transactions involving trade-in or rebate, how computed — exceptions — definitions — agricultural use, allowance.
- Mo. Rev. Stat. § 144.027 · Items replaced due to theft or casualty loss, credit against sales taxes allowed, when.
- Mo. Rev. Stat. § 144.029 · Diapers, incontinence products, and feminine hygiene products, sales and use tax exemption.
- Mo. Rev. Stat. § 144.030 · Exemptions from state and local sales and use taxes.
- Mo. Rev. Stat. § 144.032 · Cities or counties may impose sales tax on utilities — determination of domestic use.
- Mo. Rev. Stat. § 144.034 · Exemption, advertising and advertising products.
- Mo. Rev. Stat. § 144.037 · Exemption for retail sales made through the use of federal food stamp coupons.
- Mo. Rev. Stat. § 144.038 · Exemption for retail sales made through the use of women, infants and children program vouchers.
- Mo. Rev. Stat. § 144.039 · Exemption, purchases by state legislator, when.
- Mo. Rev. Stat. § 144.043 · Light aircraft, definitions — exemption from sales tax, when.
- Mo. Rev. Stat. § 144.044 · New manufactured homes and modular units — partial sales tax exemption — sale of used manufactured home, exemption.
- Mo. Rev. Stat. § 144.045 · Transfer of transcripts, depositions, exhibits, computer disks prepared by a court reporter are a nontaxable service not tangible property — farm machinery nontaxable.
- Mo. Rev. Stat. § 144.046 · Exemption for electrical current to battery manufacturers, when.
- Mo. Rev. Stat. § 144.047 · Aircraft used only for applying agricultural chemicals to be considered farm machinery, exempt from sales and use tax.
- Mo. Rev. Stat. § 144.049 · Sales tax holiday for clothing, personal computers, and school supplies, when — exemptions — discounts, how treated — exchanges and returns, how treated.
- Mo. Rev. Stat. § 144.050 · Additional to other taxes — exceptions.
- Mo. Rev. Stat. § 144.051 · 2026 FIFA World Cup soccer tournament, charges for admission not subject to state and local sales tax.
- Mo. Rev. Stat. § 144.053 · Farm machinery and equipment exempt from state and local sales and use tax, when.
- Mo. Rev. Stat. § 144.054 · Additional sales tax exemptions for various industries and political subdivisions.
- Mo. Rev. Stat. § 144.057 · All tangible personal property on U.S. munitions list, exempt from state and local sales and use tax.
- Mo. Rev. Stat. § 144.058 · Exemption for utilities, equipment, and materials used to generate electricity — public utility, savings passed through to rate.
- Mo. Rev. Stat. § 144.060 · Purchaser to pay sales tax — refusal, a misdemeanor — exception.
- Mo. Rev. Stat. § 144.062 · Construction materials, exemption allowed, when — exemption certificate, form, content, purpose — effect — entity having unauthorized exemption certificate, effect.
- Mo. Rev. Stat. § 144.063 · Fencing materials and motor fuel used for agricultural purposes exempt from state and local sales and use tax.
- Mo. Rev. Stat. § 144.064 · Firearms or ammunition, limitation on sales tax levied.
- Mo. Rev. Stat. § 144.069 · Sales of motor vehicles, trailers, boats and outboard motors imposed at address of owner — some leases deemed imposed at address of lessee.
- Mo. Rev. Stat. § 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 — collection and remittance of tax in new system, when, rulemaking.
- Mo. Rev. Stat. § 144.071 · Rescission of sale requires tax refund, when.
- Mo. Rev. Stat. § 144.080 · Seller responsible for tax — rules — returns — advertising absorption of tax, stated on invoice or receipt — violation, penalty.
- Mo. Rev. Stat. § 144.081 · Quarter-monthly remittance, when — deemed filed on time, when — quarter-monthly defined — underpayment, penalty, exceptions — electronic funds payment system authorized.
- Mo. Rev. Stat. § 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.
- Mo. Rev. Stat. § 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.
- Mo. Rev. Stat. § 144.088 · Definitions — rate of sales tax stated on receipt or invoice, when, contents.
- Mo. Rev. Stat. § 144.090 · Director may require monthly or annual returns instead of quarterly — when due.
- Mo. Rev. Stat. § 144.100 · Returns filed with the director — charge and time sales — correction of errors, procedures.
- Mo. Rev. Stat. § 144.115 · Returns kept four years — destroyed, when.
- Mo. Rev. Stat. § 144.118 · Retail sales tax license, administrative penalty for failure to obtain — burden of proof required by the department.
- Mo. Rev. Stat. § 144.121 · Records of department of revenue and certain counties may be inspected and audited by political subdivisions imposing taxes — request, procedure — charge.
- Mo. Rev. Stat. § 144.122 · Records of department of revenue, political subdivision ineligible to require disclosure — effect of abuse of confidentiality — city may inspect county records.
- Mo. Rev. Stat. § 144.130 · Refunds to purchasers, deduction.
- Mo. Rev. Stat. § 144.140 · Seller may retain two percent of tax — certified service provider, monetary allowance from taxes in lieu of two percent retention.
- Mo. Rev. Stat. § 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.
- Mo. Rev. Stat. § 144.155 · Limitation on time period to assess liability of transferee — death effect — transferee defined.
- Mo. Rev. Stat. § 144.157 · Violations in collecting, penalty.
- Mo. Rev. Stat. § 144.160 · Extension of time by director for payment of tax.
- Mo. Rev. Stat. § 144.170 · Interest on delinquent taxes — rate.
- Mo. Rev. Stat. § 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.
- Mo. Rev. Stat. § 144.200 · Appropriation for refunds.
- Mo. Rev. Stat. § 144.210 · Burden of proving questionable sale on seller — exemption certificates — additional assessment — notice.
- Mo. Rev. Stat. § 144.220 · Time period for director to make additional assessments — exemptions held invalid by supreme court, effects.
- Mo. Rev. Stat. § 144.230 · Assessed penalty and tax due, when.
- Mo. Rev. Stat. § 144.240 · Assessment final when, appeal — procedures.
- Mo. Rev. Stat. § 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.
- Mo. Rev. Stat. § 144.261 · Review by administrative hearing commission.
- Mo. Rev. Stat. § 144.270 · Rulemaking authority.
- Mo. Rev. Stat. § 144.285 · Tax brackets to be established by director of revenue — how applied — vendors, collection duties — taxpayer owing more than one political subdivision, distribution, penalties.
- Mo. Rev. Stat. § 144.290 · Duty of director in collecting tax of itinerant seller — security may be required — cash bond, deposit and refund.
- Mo. Rev. Stat. § 144.300 · Director may demand information.
- Mo. Rev. Stat. § 144.310 · Records kept by director.
- Mo. Rev. Stat. § 144.320 · Records required to be kept.
- Mo. Rev. Stat. § 144.330 · Examination of records — investigations.
- Mo. Rev. Stat. § 144.340 · Exemption from testifying — immunity from prosecution.
- Mo. Rev. Stat. § 144.350 · Penalty for failure to testify.
- Mo. Rev. Stat. § 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.
- Mo. Rev. Stat. § 144.390 · Unpaid taxes may be recovered at law — procedure.
- Mo. Rev. Stat. § 144.400 · Suit for taxes filed, where — jurisdiction.
- Mo. Rev. Stat. § 144.410 · Remedies of state, cumulative.
- Mo. Rev. Stat. § 144.420 · Certification of delinquencies to attorney general — collection suits.
- Mo. Rev. Stat. § 144.425 · Compromise of delinquent taxes — percentage — limitation — procedure.
- Mo. Rev. Stat. § 144.427 · Taxpayer's agreement to certain conditions to obtain compromise.
- Mo. Rev. Stat. § 144.430 · Legal expenses.
- Mo. Rev. Stat. § 144.440 · Purchase price of motor vehicles, trailers, boats and outboard motors to be disclosed, when — payment of tax, when — inapplicability to manufactured homes.
- Mo. Rev. Stat. § 144.450 · Exemptions from use tax.
- Mo. Rev. Stat. § 144.455 · Tax on motor vehicles and trailers, purpose of — receipts credited as constitutionally required.
- Mo. Rev. Stat. § 144.470 · Taxes now authorized not prohibited.
- Mo. Rev. Stat. § 144.480 · Failure to furnish a return, penalty.
- Mo. Rev. Stat. § 144.490 · Penalty for false return.
- Mo. Rev. Stat. § 144.500 · Penalty for fraud or evasion.
- Mo. Rev. Stat. § 144.510 · Violation of this law a misdemeanor.
- Mo. Rev. Stat. § 144.512 · Retail sales licenses, businesses and transient employers not in compliance, writs of attachment or injunction authorized.
- Mo. Rev. Stat. § 144.513 · College bookstores, sales by, subject to tax.
- Mo. Rev. Stat. § 144.517 · Textbooks, sales and use tax exemption.
- Mo. Rev. Stat. § 144.518 · Exemption for machines or parts for machines used in a commercial, coin-operated amusement and vending business.
- Mo. Rev. Stat. § 144.525 · Motor vehicles, haulers, boats and outboard motors, state and local tax, rate, how computed, exception — outboard motors, when, computation.
- Mo. Rev. Stat. § 144.526 · Show Me Green sales tax holiday — sales tax exemption for energy star certified new appliances — layaway sales, discounted sale price, delayed delivery, exchanges and returns, how treated.
- Mo. Rev. Stat. § 144.527 · Farmers' market, sales and use tax exemption for farm products sold.
- Mo. Rev. Stat. § 144.600 · Title of law.
- Mo. Rev. Stat. § 144.605 · Definitions.
- Mo. Rev. Stat. § 144.608 · Securing payment and accounting for tax collection, department duties — rulemaking authority — sunset provision.
- Mo. Rev. Stat. § 144.610 · Tax imposed, property subject, exclusions, who liable — inapplicable to out-of-state businesses and employees, when.
- Mo. Rev. Stat. § 144.613 · Boats and boat motors — tax to be paid before registration issued.
- Mo. Rev. Stat. § 144.615 · Exemptions.
- Mo. Rev. Stat. § 144.617 · Exemptions, certain transactions between corporations and shareholders — partners and partnerships.
- Mo. Rev. Stat. § 144.620 · Presumption arising from sale for delivery to state.
- Mo. Rev. Stat. § 144.625 · Vendors may be required to give bond.
- Mo. Rev. Stat. § 144.630 · Agent of vendor for service, designation or agreement as to — process served, how.