144.080.  Seller responsible for tax — rules — returns — advertising absorption of tax, stated on invoice or receipt — violation, penalty. — 1.  Every person receiving any payment or consideration upon the sale of property or rendering of service, subject to the tax imposed by the provisions of sections 144.010 to 144.525, is exercising the taxable privilege of selling the property or rendering the service at retail and is subject to the tax levied in section 144.020.  The person shall be responsible not only for the collection of the amount of the tax imposed on the sale or service to the extent possible under the provisions of section 144.285, but shall file a return with the director of revenue showing the person's gross receipts and the amount of tax levied in section 144.020 for the preceding filing period, and shall remit to the director of revenue, with the return, the taxes levied in section 144.020 as provided in subsections 2 to 4 of this section.  The director of revenue may promulgate rules or regulations changing the filing and payment requirements of sellers, but shall not require any seller to file and pay more frequently than required in this section.

  2.  Where the aggregate amount levied and imposed upon a seller by section 144.020 is in excess of five hundred dollars per calendar month during the previous calendar year, the seller shall file a return and pay such aggregate amount on a monthly basis.  The return shall be filed and the taxes paid on or before the twentieth day of the succeeding month.

  3.  Where the aggregate amount levied and imposed upon a seller by section 144.020 is five hundred dollars or less per calendar month, but is at least two hundred dollars in a calendar quarter during the previous calendar year, the seller shall file a return and pay such aggregate amount on a quarterly basis.  The return shall be filed and the taxes paid on or before the last day of the month following each calendar quarterly period.

  4.  Where the aggregate amount levied and imposed upon a seller by section 144.020 is less than two hundred dollars per calendar quarter during the previous calendar year, the seller shall file a return and pay such aggregate amount on an annual basis.  The return shall be filed and the taxes paid on or before January thirty-first of the succeeding year.

  5.  The seller of any property or person rendering any service, subject to the tax imposed by sections 144.010 to 144.525, shall collect the tax from the purchaser of such property or the recipient of the service to the extent possible under the provisions of section 144.285, but the seller's inability to collect any part or all of the tax does not relieve the seller of the obligation to pay to the state the tax imposed by section 144.020; except that the collection of the tax imposed by sections 144.010 to 144.525 on motor vehicles and trailers shall be made as provided in sections 144.070 and 144.440.

  6.  Any person may advertise or hold out or state to the public or to any customer directly that the tax or any part thereof imposed by sections 144.010 to 144.525, and required to be collected by the person, will be assumed or absorbed by the person, provided that the amount of tax assumed or absorbed shall be stated on any invoice or receipt for the property sold or service rendered.  Any person violating any of the provisions of this section shall be guilty of a misdemeanor.  This subsection shall not apply to any retailer prohibited from collecting and remitting sales tax under section 66.630.