§ 144.008 Nonseverability clause
§ 144.010 Definitions
§ 144.011 Sale at retail not to include certain transfers — assumption of liability, ..
§ 144.012 Sales of tangible property to vending machine owners or operators deemed a ..
§ 144.013 Tax imposed in accordance with federal Mobile Telecommunications Sourcing Act
§ 144.014 Food, retail sales of, rate of tax, revenue deposited in school district ..
§ 144.015 Promulgation of rules
§ 144.018 Resale of tangible personal property, exempt or excluded from sales and use ..
§ 144.020 Rate of tax — tickets, notice of sales tax
§ 144.021 Imposition of tax — seller’s duties — modification of taxable status of ..
§ 144.025 Transactions involving trade-in or rebate, how computed — exceptions — ..
§ 144.027 Items replaced due to theft or casualty loss, credit against sales taxes ..
§ 144.030 Exemptions from state and local sales and use taxes
§ 144.032 Cities or counties may impose sales tax on utilities — determination of ..
§ 144.034 Exemption, advertising and advertising products
§ 144.037 Exemption for retail sales made through the use of federal food stamp coupons
§ 144.038 Exemption for retail sales made through the use of women, infants and ..
§ 144.039 Exemption, purchases by state legislator, when
§ 144.043 Light aircraft, definitions — exemption from sales tax, when
§ 144.044 New manufactured homes and modular units — partial sales tax exemption — ..
§ 144.045 Transfer of transcripts, depositions, exhibits, computer disks prepared by ..
§ 144.046 Exemption for electrical current to battery manufacturers, when
§ 144.047 Aircraft used only for applying agricultural chemicals to be considered ..
§ 144.049 Sales tax holiday for clothing, personal computers, and school supplies, ..
§ 144.050 Additional to other taxes — exceptions
§ 144.051 2026 FIFA World Cup soccer tournament, charges for admission not subject to ..
§ 144.053 Farm machinery and equipment exempt from state and local sales and use tax, ..
§ 144.054 Additional sales tax exemptions for various industries and political ..
§ 144.057 All tangible personal property on U.S. munitions list, exempt from state ..
§ 144.060 Purchaser to pay sales tax — refusal, a misdemeanor — exception
§ 144.062 Construction materials, exemption allowed, when — exemption certificate, ..
§ 144.063 Fencing materials and motor fuel used for agricultural purposes exempt from ..
§ 144.064 Firearms or ammunition, limitation on sales tax levied
§ 144.069 Sales of motor vehicles, trailers, boats and outboard motors imposed at ..
§ 144.070 Purchase or lease of motor vehicles, trailers, boats and outboard motors, ..
§ 144.071 Rescission of sale requires tax refund, when
§ 144.080 Seller responsible for tax — rules — returns — advertising absorption of ..
§ 144.081 Quarter-monthly remittance, when — deemed filed on time, when — ..
§ 144.083 Retail sales license required for all collectors of tax — prerequisite to ..
§ 144.087 Retail sales licensee, bond given, when — cash bond deposit and refund — ..
§ 144.088 Definitions — rate of sales tax stated on receipt or invoice, when, contents
§ 144.090 Director may require monthly or annual returns instead of quarterly — when due
§ 144.100 Returns filed with the director — charge and time sales — correction of ..
§ 144.115 Returns kept four years — destroyed, when
§ 144.118 Retail sales tax license, administrative penalty for failure to obtain — ..
§ 144.121 Records of department of revenue and certain counties may be inspected and ..
§ 144.122 Records of department of revenue, political subdivision ineligible to ..
§ 144.130 Refunds to purchasers, deduction
§ 144.140 Seller may retain two percent of tax — certified service provider, monetary ..
§ 144.150 Withholding of tax money in case of sale of business — director to send ..
§ 144.155 Limitation on time period to assess liability of transferee — death effect ..
§ 144.157 Violations in collecting, penalty
§ 144.160 Extension of time by director for payment of tax
§ 144.170 Interest on delinquent taxes — rate
§ 144.190 Refund of overpayments — claim for refund — time for making claims — paid ..
§ 144.200 Appropriation for refunds
§ 144.210 Burden of proving questionable sale on seller — exemption certificates — ..
§ 144.220 Time period for director to make additional assessments — exemptions held ..
§ 144.230 Assessed penalty and tax due, when
§ 144.240 Assessment final when, appeal — procedures
§ 144.250 Failure to file return or pay tax — monetary penalty, assessment — director ..
§ 144.261 Review by administrative hearing commission
§ 144.270 Rulemaking authority
§ 144.285 Tax brackets to be established by director of revenue — how applied — ..
§ 144.290 Duty of director in collecting tax of itinerant seller — security may be ..
§ 144.300 Director may demand information
§ 144.310 Records kept by director
§ 144.320 Records required to be kept
§ 144.330 Examination of records — investigations
§ 144.340 Exemption from testifying — immunity from prosecution
§ 144.350 Penalty for failure to testify
§ 144.380 Liens on property, notice to taxpayer, duration effect — improperly filed ..
§ 144.390 Unpaid taxes may be recovered at law — procedure
§ 144.400 Suit for taxes filed, where — jurisdiction
§ 144.410 Remedies of state, cumulative
§ 144.420 Certification of delinquencies to attorney general — collection suits
§ 144.425 Compromise of delinquent taxes — percentage — limitation — procedure
§ 144.427 Taxpayer’s agreement to certain conditions to obtain compromise
§ 144.430 Legal expenses
§ 144.440 Purchase price of motor vehicles, trailers, boats and outboard motors to be ..
§ 144.450 Exemptions from use tax
§ 144.455 Tax on motor vehicles and trailers, purpose of — receipts credited as ..
§ 144.470 Taxes now authorized not prohibited
§ 144.480 Failure to furnish a return, penalty
§ 144.490 Penalty for false return
§ 144.500 Penalty for fraud or evasion
§ 144.510 Violation of this law a misdemeanor
§ 144.512 Retail sales licenses, businesses and transient employers not in ..
§ 144.513 College bookstores, sales by, subject to tax
§ 144.517 Textbooks, sales and use tax exemption
§ 144.518 Exemption for machines or parts for machines used in a commercial, ..
§ 144.525 Motor vehicles, haulers, boats and outboard motors, state and local tax, ..
§ 144.526 Show Me Green sales tax holiday — sales tax exemption for energy star ..
§ 144.527 Farmers’ market, sales and use tax exemption for farm products sold
§ 144.600 Title of law
§ 144.605 Definitions
§ 144.608 Securing payment and accounting for tax collection, department duties — ..
§ 144.610 Tax imposed, property subject, exclusions, who liable — inapplicable to ..
§ 144.613 Boats and boat motors — tax to be paid before registration issued
§ 144.615 Exemptions
§ 144.617 Exemptions, certain transactions between corporations and shareholders — ..
§ 144.620 Presumption arising from sale for delivery to state
§ 144.625 Vendors may be required to give bond
§ 144.630 Agent of vendor for service, designation or agreement as to — process ..
§ 144.635 Vendor to collect tax from purchasers — selling agent not liable for tax, when
§ 144.637 Boundary change database for taxing jurisdictions, requirements — immunity ..
§ 144.638 Taxability matrix, products and services — purchaser not subject to penalty ..
§ 144.640 Taxpayer to keep records, examination
§ 144.645 Investigations, subpoenas, oaths
§ 144.650 Vendors to register, information required
§ 144.655 Return, when filed — payment, when due — rules — exemption, limits
§ 144.660 Director’s powers as to returns
§ 144.665 Failure to file return, penalties — exceptions
§ 144.670 Additional assessment made when, notice
§ 144.675 Penalty assessed for fraud or evasion, notice
§ 144.690 Final assessments may be filed in clerk’s office, executions thereon — ..
§ 144.695 Excess payments to be adjusted or refunded
§ 144.696 Refund of overpayments — claim for refund — time for making claims
§ 144.700 Revenue placed in general revenue, exception placement in school district ..
§ 144.701 One cent sales and use tax designated local tax — collection fee allowed ..
§ 144.705 Rules and regulations, adoption — copies available
§ 144.715 Notices served, how
§ 144.720 Sales tax interest and penalty provisions applicable
§ 144.725 Failure to obey subpoena or to produce books, a misdemeanor
§ 144.730 Advertising that vendor absorbs tax, a misdemeanor
§ 144.735 Failure to make return, pay tax or keep records, penalty
§ 144.740 False return or statement, penalty
§ 144.745 Violation not having a specific penalty deemed a misdemeanor
§ 144.746 Extension of time for filing for refund or proposed assessment by agreement ..
§ 144.750 Out-of-state vendor purchases subject to expansion of use tax, newspaper ..
§ 144.752 Marketplace facilitators, registration required — separate reporting and ..
§ 144.757 Local use tax — rate of tax — ballot of submission — notice to director of ..
§ 144.759 Collection of additional local use tax — deposit in local use tax trust ..
§ 144.761 Repeal or amendment of local use tax — effect on local use tax of repeal of ..
§ 144.805 Aviation jet fuel exempt from all sales and use tax, when — qualification, ..
§ 144.807 Common carriers in interstate air transportation, exemption for tangible ..
§ 144.809 Exemption for aviation jet fuel, when
§ 144.810 Data storage centers, exemption from sales and use tax — definitions — ..
§ 144.811 Broadcast equipment purchased by broadcast stations exempt from sales and ..
§ 144.815 Bullion and investment coins, sales and use tax exemption
§ 144.817 Sales tax exemption for certain property donated to the state within one ..
§ 144.1021 Effective date of certain sections
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Terms Used In Missouri Laws > Chapter 144 - Sales and Use Tax

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Case law: The law as laid down in cases that have been decided in the decisions of the courts.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Court reporter: A person who makes a word-for-word record of what is said in court and produces a transcript of the proceedings upon request.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Decedent: A deceased person.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Donee: The recipient of a gift.
  • Donor: The person who makes a gift.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Executor: includes administrator where the subject matter applies to an administrator. See Missouri Laws 1.020
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • 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
  • Fraud: Intentional deception resulting in injury to another.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • hereafter: means the time after the statute containing it takes effect. See Missouri Laws 1.020
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legal tender: coins, dollar bills, or other currency issued by a government as official money. Source: U.S. Mint
  • Legatee: A beneficiary of a decedent
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Month: means a calendar month, and "year" means a calendar year unless otherwise expressed, and is equivalent to the words year of our Lord. See Missouri Laws 1.020
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Missouri Laws 1.020
  • Personal property: All property that is not real property.
  • Personal property: includes money, goods, chattels, things in action and evidences of debt. See Missouri Laws 1.020
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Property: includes real and personal property. See Missouri Laws 1.020
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • Service of process: The service of writs or summonses to the appropriate party.
  • 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
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes such district and territories. See Missouri Laws 1.020
  • Variable Rate: Having a "variable" rate means that the APR changes from time to time based on fluctuations in an external rate, normally the Prime Rate. This external rate is known as the "index." If the index changes, the variable rate normally changes. Also see Fixed Rate.
  • voter: is used in the laws of this state it shall mean registered voter, or legal voter. See Missouri Laws 1.035
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.