Mo. Rev. Stat. § 143.021
Every resident having a taxable income shall determine his or her tax from the rates provided in section 143.011. There shall be no tax on a taxable income of less than one hundred dollars.
(L. 1972 S.B. 549, A.L. 2014 S.B. 509 & 496)
*S.B. 509 & 496 was vetoed 5-01-14. The veto was overridden on 5-06-14.