☰ Revisor of Missouri

 Title X TAXATION AND REVENUE

 Chapter 144 Sales and Use Tax 
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)

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24 Nov 2024 12:22


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