Mo. Rev. Stat. ch. 144 – Sales and Use Tax | Midpage

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Revised Statutes of Missouri

Chapter 144

Mo. Rev. Stat. ch. 144

Sales and Use Tax

144.008Nonseverability clause 144.010Definitions 144.011Sale at retail not to include certain transfers — assumption of liability, effect of 144.012Sales of tangible property to vending machine owners or operators deemed a sale at retail subject to certain sales tax, exceptions 144.013Tax imposed in accordance with federal Mobile Telecommunications Sourcing Act 144.014Food, retail sales of, rate of tax, revenue deposited in school district trust fund — definition of food 144.015Promulgation of rules 144.018Resale of tangible personal property, exempt or excluded from sales and use tax, when — intent of exclusion 144.020Rate of tax — tickets, notice of sales tax 144.021Imposition of tax — seller's duties — modification of taxable status of tangible personal property or services, notification of sellers, when, manner 144.025Transactions involving trade-in or rebate, how computed — exceptions — definitions — agricultural use, allowance 144.027Items replaced due to theft or casualty loss, credit against sales taxes allowed, when 144.029Diapers, incontinence products, and feminine hygiene products, sales and use tax exemption 144.030Exemptions from state and local sales and use taxes 144.032Cities or counties may impose sales tax on utilities — determination of domestic use 144.034Exemption, advertising and advertising products 144.037Exemption for retail sales made through the use of federal food stamp coupons 144.038Exemption for retail sales made through the use of women, infants and children program vouchers 144.039Exemption, purchases by state legislator, when 144.043Light aircraft, definitions — exemption from sales tax, when 144.044New manufactured homes and modular units — partial sales tax exemption — sale of used manufactured home, exemption 144.045Transfer of transcripts, depositions, exhibits, computer disks prepared by a court reporter are a nontaxable service not tangible property — farm machinery nontaxable 144.046Exemption for electrical current to battery manufacturers, when 144.047Aircraft used only for applying agricultural chemicals to be considered farm machinery, exempt from sales and use tax 144.049Sales tax holiday for clothing, personal computers, and school supplies, when — exemptions — discounts, how treated — exchanges and returns, how treated 144.050Additional to other taxes — exceptions 144.0512026 FIFA World Cup soccer tournament, charges for admission not subject to state and local sales tax 144.053Farm machinery and equipment exempt from state and local sales and use tax, when 144.054Additional sales tax exemptions for various industries and political subdivisions 144.057All tangible personal property on U.S. munitions list, exempt from state and local sales and use tax 144.058Exemption for utilities, equipment, and materials used to generate electricity — public utility, savings passed through to rate 144.060Purchaser to pay sales tax — refusal, a misdemeanor — exception 144.062Construction materials, exemption allowed, when — exemption certificate, form, content, purpose — effect — entity having unauthorized exemption certificate, effect 144.063Fencing materials and motor fuel used for agricultural purposes exempt from state and local sales and use tax 144.064Firearms or ammunition, limitation on sales tax levied 144.069Sales of motor vehicles, trailers, boats and outboard motors imposed at address of owner — some leases deemed imposed at address of lessee 144.070Purchase 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 144.071Rescission of sale requires tax refund, when 144.080Seller responsible for tax — rules — returns — advertising absorption of tax, stated on invoice or receipt — violation, penalty 144.081Quarter-monthly remittance, when — deemed filed on time, when — quarter-monthly defined — underpayment, penalty, exceptions — electronic funds payment system authorized 144.083Retail 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 144.087Retail sales licensee, bond given, when — cash bond deposit and refund — licensee in default has option to provide letter of credit or certificate of deposit 144.088Definitions — rate of sales tax stated on receipt or invoice, when, contents 144.090Director may require monthly or annual returns instead of quarterly — when due 144.100Returns filed with the director — charge and time sales — correction of errors, procedures 144.1021Effective date of certain sections 144.115Returns kept four years — destroyed, when 144.118Retail sales tax license, administrative penalty for failure to obtain — burden of proof required by the department 144.121Records of department of revenue and certain counties may be inspected and audited by political subdivisions imposing taxes — request, procedure — charge 144.122Records of department of revenue, political subdivision ineligible to require disclosure — effect of abuse of confidentiality — city may inspect county records 144.130Refunds to purchasers, deduction 144.140Seller may retain two percent of tax — certified service provider, monetary allowance from taxes in lieu of two percent retention 144.150Withholding of tax money in case of sale of business — director to send statements to certain persons, when — secured creditors, priority, exempt from tax liability 144.155Limitation on time period to assess liability of transferee — death effect — transferee defined 144.157Violations in collecting, penalty 144.160Extension of time by director for payment of tax 144.170Interest on delinquent taxes — rate 144.190Refund 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 144.200Appropriation for refunds 144.210Burden of proving questionable sale on seller — exemption certificates — additional assessment — notice 144.220Time period for director to make additional assessments — exemptions held invalid by supreme court, effects 144.230Assessed penalty and tax due, when 144.240Assessment final when, appeal — procedures 144.250Failure to file return or pay tax — monetary penalty, assessment — director to estimate delinquency — written notice, how served — penalties for motor vehicles doubled, when 144.261Review by administrative hearing commission 144.270Rulemaking authority 144.285Tax brackets to be established by director of revenue — how applied — taxpayer owing more than one political subdivision, distribution, penalties 144.290Duty of director in collecting tax of itinerant seller — security may be required — cash bond, deposit and refund 144.300Director may demand information 144.310Records kept by director 144.320Records required to be kept 144.330Examination of records — investigations 144.340Exemption from testifying — immunity from prosecution 144.350Penalty for failure to testify 144.380Liens on property, notice to taxpayer, duration effect — improperly filed liens, notice to director, contents — release of lien, procedure — fees — duties of director 144.390Unpaid taxes may be recovered at law — procedure 144.400Suit for taxes filed, where — jurisdiction 144.410Remedies of state, cumulative 144.420Certification of delinquencies to attorney general — collection suits 144.425Compromise of delinquent taxes — percentage — limitation — procedure 144.427Taxpayer's agreement to certain conditions to obtain compromise 144.430Legal expenses 144.440Purchase price of motor vehicles, trailers, boats and outboard motors to be disclosed, when — payment of tax, when — inapplicability to manufactured homes 144.450Exemptions from use tax 144.455Tax on motor vehicles and trailers, purpose of — receipts credited as constitutionally required 144.470Taxes now authorized not prohibited 144.480Failure to furnish a return, penalty 144.490Penalty for false return 144.500Penalty for fraud or evasion 144.510Violation of this law a misdemeanor 144.512Retail sales licenses, businesses and transient employers not in compliance, writs of attachment or injunction authorized 144.513College bookstores, sales by, subject to tax 144.517Textbooks, sales and use tax exemption 144.518Exemption for machines or parts for machines used in a commercial, coin-operated amusement and vending business 144.525Motor vehicles, haulers, boats and outboard motors, state and local tax, rate, how computed, exception — outboard motors, when, computation 144.526Show 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 144.527Farmers' market, sales and use tax exemption for farm products sold 144.600Title of law 144.605Definitions 144.608Securing payment and accounting for tax collection, department duties — rulemaking authority — sunset provision 144.610Tax imposed, property subject, exclusions, who liable — inapplicable to out-of-state businesses and employees, when 144.613Boats and boat motors — tax to be paid before registration issued 144.615Exemptions 144.617Exemptions, certain transactions between corporations and shareholders — partners and partnerships 144.620Presumption arising from sale for delivery to state 144.625Vendors may be required to give bond 144.630Agent of vendor for service, designation or agreement as to — process served, how 144.635Vendor to collect tax from purchasers — selling agent not liable for tax, when 144.637Boundary change database for taxing jurisdictions, requirements — immunity from liability, when 144.638Taxability matrix, products and services — purchaser not subject to penalty for failure to remit proper amount of tax, when 144.640Taxpayer to keep records, examination 144.645Investigations, subpoenas, oaths 144.650Vendors to register, information required 144.655Return, when filed — payment, when due — rules — exemption, limits 144.660Director's powers as to returns 144.665Failure to file return, penalties — exceptions 144.670Additional assessment made when, notice 144.675Penalty assessed for fraud or evasion, notice 144.690Final assessments may be filed in clerk's office, executions thereon — remedies cumulative 144.695Excess payments to be adjusted or refunded 144.696Refund of overpayments — claim for refund — time for making claims 144.700Revenue placed in general revenue, exception placement in school district trust fund — payment under protest, procedure, appeal, refund 144.701One cent sales and use tax designated local tax — collection fee allowed state — school district trust fund created, investment 144.705Rules and regulations, adoption — copies available 144.715Notices served, how 144.720Sales tax interest and penalty provisions applicable 144.725Failure to obey subpoena or to produce books, a misdemeanor 144.730Advertising that vendor absorbs tax, a misdemeanor 144.735Failure to make return, pay tax or keep records, penalty 144.740False return or statement, penalty 144.745Violation not having a specific penalty deemed a misdemeanor 144.746Extension of time for filing for refund or proposed assessment by agreement — requirements 144.750Out-of-state vendor purchases subject to expansion of use tax, newspaper notice, requirements 144.752Marketplace facilitators, registration required — separate reporting and remittance of tax, procedure — rulemaking language 144.757Local use tax — rate of tax — ballot of submission — notice to director of revenue — repeal or reduction of local sales tax, effect on local use tax 144.759Collection of additional local use tax — 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 144.761Repeal 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 144.805Aviation jet fuel 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 144.807Common 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 144.809Exemption for aviation jet fuel, when 144.810Data storage centers, exemption from sales and use tax — definitions — procedure — certificates of exemption — rulemaking authority 144.811Broadcast equipment purchased by broadcast stations exempt from sales and use tax — definitions 144.812Broadband communications service, machinery and equipment, sales and use tax exemption 144.815Bullion and investment coins, sales and use tax exemption 144.817Sales tax exemption for certain property donated to the state within one year of purchase