Missouri Laws 144.088 – Definitions — rate of sales tax stated on receipt or invoice, when, contents
1. For purposes of this section, the following terms shall mean:
(1) “Sales invoice”, any document, in either paper or electronic format, which lists items to be sold as part of a sales transaction and states the prices of such items; and
Terms Used In Missouri Laws 144.088
- following: when used by way of reference to any section of the statutes, mean the section next preceding or next following that in which the reference is made, unless some other section is expressly designated in the reference. See Missouri Laws 1.020
- State: when applied to any of the United States, includes the District of Columbia and the territories, and the words "United States" includes such district and territories. See Missouri Laws 1.020
(2) “Sales receipt”, any document, in either paper or electronic format, which lists items sold as part of a sales transaction and states the prices of such items.
2. Any seller who sells more than five hundred thousand dollars worth of goods per year and provides a purchaser with a sales receipt or sales invoice in conjunction with a sale, as defined under section 144.010, shall clearly state on such sales receipt or sales invoice the total rate of all sales tax imposed on the sale referenced by such document. This total rate shall reflect any applicable state or local sales tax authorized under the laws of this state.