Mo. Rev. Stat. § 311.665
Before any license is issued or renewed under the provisions of chapter 311 or 312, RSMo, the supervisor of liquor control shall require a statement from the director of revenue that the applicant has paid all sales and use taxes due, including all penalties and interest or does not owe any sales or use tax.
(L. 1984 H.B. 1533, et al. § 2)