144.600
|
Title of law. (8/28/1959) |
|
|
144.605
|
Definitions. (1/1/2023) |
|
|
144.608
|
Securing payment and accounting for tax collection, department duties — ... (1/1/2023) |
|
|
144.610
|
Tax imposed, property subject, exclusions, who liable — inapplicable to ... (8/28/2014) |
|
|
144.613
|
Boats and boat motors — tax to be paid before registration issued. (8/28/2013) |
|
|
144.615
|
Exemptions. (8/28/2013) |
|
|
144.617
|
Exemptions, certain transactions between corporations and shareholders — ... (8/28/1984) |
|
|
144.620
|
Presumption arising from sale for delivery to state. (8/28/1959) |
|
|
144.625
|
Vendors may be required to give bond. (8/28/1986) |
|
|
144.630
|
Agent of vendor for service, designation or agreement as to — process ... (8/28/1961) |
|
|
144.635
|
Vendor to collect tax from purchasers — selling agent not liable for tax, when. (10/1/1990) |
|
|
144.637
|
Boundary change database for taxing jurisdictions, requirements — immunity ... (1/1/2023) |
|
|
144.638
|
Taxability matrix, products and services — purchaser not subject to penalty ... (1/1/2023) |
|
|
144.640
|
Taxpayer to keep records, examination. (8/28/1986) |
|
|
144.645
|
Investigations, subpoenas, oaths. (8/28/1959) |
|
|
144.650
|
Vendors to register, information required. (8/28/1959) |
|
|
144.655
|
Return, when filed — payment, when due — rules — exemption, limits. (8/28/1999) |
|
|
144.660
|
Director's powers as to returns. (8/28/1959) |
|
|
144.665
|
Failure to file return, penalties — exceptions. (1/1/1984) |
|
|
144.670
|
Additional assessment made when, notice. (8/28/1994) |
|
|
144.675
|
Penalty assessed for fraud or evasion, notice. (8/28/1959) |
|
|
144.690
|
Final assessments may be filed in clerk's office, executions thereon — ... (8/28/1959) |
|
|
144.695
|
Excess payments to be adjusted or refunded. (8/28/1959) |
|
|
144.696
|
Refund of overpayments — claim for refund — time for making claims. (8/28/1986) |
|
|
144.700
|
Revenue placed in general revenue, exception placement in school district ... (8/28/1993) |
|
|
144.701
|
One cent sales and use tax designated local tax — collection fee allowed ... (8/28/1993) |
|
|
144.705
|
Rules and regulations, adoption — copies available. (8/28/1959) |
|
|
144.715
|
Notices served, how. (8/28/1978) |
|
|
144.720
|
Sales tax interest and penalty provisions applicable. (8/28/1994) |
|
|
144.725
|
Failure to obey subpoena or to produce books, a misdemeanor. (8/28/1959) |
|
|
144.730
|
Advertising that vendor absorbs tax, a misdemeanor. (8/28/1959) |
|
|
144.735
|
Failure to make return, pay tax or keep records, penalty. (8/28/1974) |
|
|
144.740
|
False return or statement, penalty. (8/28/1974) |
|
|
144.745
|
Violation not having a specific penalty deemed a misdemeanor. (8/28/1974) |
|
|
144.746
|
Extension of time for filing for refund or proposed assessment by agreement ... (8/28/1994) |
|
|
144.750
|
Out-of-state vendor purchases subject to expansion of use tax, newspaper ... (8/28/2021) |
|
|
144.752
|
Marketplace facilitators, registration required — separate reporting and ... (1/1/2023) |
|
|
144.757
|
Local use tax — rate of tax — ballot of submission — notice to director of ... (8/28/2021) |
|
|
144.759
|
Collection of additional local use tax — deposit in local use tax trust ... (8/28/2021) |
|
|
144.761
|
Repeal or amendment of local use tax — effect on local use tax of repeal of ... (6/27/2000) |
|
|
144.805
|
Aviation jet fuel exempt from all sales and use tax, when — qualification, ... (8/28/2020) |
|
|
144.807
|
Common carriers in interstate air transportation, exemption for tangible ... (5/10/1993) |
|
|
144.809
|
Exemption for aviation jet fuel, when. (8/28/1996) |
|
|
144.810
|
Data storage centers, exemption from sales and use tax — definitions — ... (8/28/2018) |
|
|
144.811
|
Broadcast equipment purchased by broadcast stations exempt from sales and ... (7/13/1999) |
|
|