Effective – 28 Aug 2022, 7 histories 144.010. Definitions. — 1. The following words, terms, and phrases when used in sections 144.010 to 144.525 have the meanings ascribed to them in this section, except when the context indicates a different meaning: (1) “Admission” includes seats and tables, reserved or otherwise, and other similar accommodations and […]
Effective – 01 Jan 2023, 4 histories 144.011. Sale at retail not to include certain transfers — assumption of liability, effect of. — 1. For purposes of this chapter, and the taxes imposed thereby, the definition of “retail sale” or “sale at retail” shall not be construed to include any of the following: (1) The […]
Effective – 01 Jul 1989 144.012. Sales of tangible property to vending machine owners or operators deemed a sale at retail subject to certain sales tax, exceptions. — 1. Notwithstanding any other provision of law to the contrary, any sale of tangible personal property, other than photocopies, cigarettes, cigars, or other tobacco-related products, by a […]
Effective – 01 Aug 2002 144.013. Tax imposed in accordance with federal Mobile Telecommunications Sourcing Act. — Notwithstanding any other provision of this chapter, the tax imposed on mobile telecommunications services pursuant to section 144.020 shall be imposed in accordance with the federal Mobile Telecommunications Sourcing Act, 4 U.S.C. Sections 116 through 124, as amended. […]
Effective – 01 Jan 2023, 2 histories 144.014. Food, retail sales of, rate of tax, revenue deposited in school district trust fund — definition of food. — 1. Notwithstanding other provisions of law to the contrary, beginning October 1, 1997, the tax levied and imposed under this chapter on all retail sales of food shall […]
Effective – 28 Aug 1995 144.015. Promulgation of rules. — No rule or portion of a rule promulgated under the authority of this chapter shall become effective unless it has been promulgated pursuant to the provisions of section 536.024. ——– (L. 1993 S.B. 52, A.L. 1995 S.B. 3)
Effective – 14 Oct 2016, 3 histories *144.018. Resale of tangible personal property, exempt or excluded from sales and use tax, when — intent of exclusion. — 1. Notwithstanding any other provision of law to the contrary, except as provided under subsection 2 or 3 of this section, when a purchase of tangible personal property […]
Effective – 01 Jan 2023, 6 histories 144.020. Rate of tax — tickets, notice of sales tax. — 1. A tax is hereby levied and imposed for the privilege of titling new and used motor vehicles, trailers, boats, and outboard motors purchased or acquired for use on the highways or waters of this state which […]
Effective – 28 Aug 2015, 2 histories 144.021. Imposition of tax — seller’s duties — modification of taxable status of tangible personal property or services, notification of sellers, when, manner. — 1. The purpose and intent of sections 144.010 to 144.510 is to impose a tax upon the privilege of engaging in the business, in […]
Effective – 23 Dec 2019, 2 histories 144.025. Transactions involving trade-in or rebate, how computed — exceptions — definitions — agricultural use, allowance. — 1. Notwithstanding any other provisions of law to the contrary, in any retail sale other than retail sales governed by subsections 4 and 5 of this section, where any article on […]
Effective – 28 Aug 1998 144.027. Items replaced due to theft or casualty loss, credit against sales taxes allowed, when. — 1. When a motor vehicle, trailer, boat or outboard motor for which all sales or use tax has been paid is replaced due to theft or a casualty loss in excess of the value […]
Effective – 02 Jan 2023, 14 histories 144.030. Exemptions from state and local sales and use taxes. — 1. There is hereby specifically exempted from the provisions of sections 144.010 to 144.525 and from the computation of the tax levied, assessed or payable pursuant to sections 144.010 to 144.525 such retail sales as may be […]
Effective – 08 Jul 2011 144.032. Cities or counties may impose sales tax on utilities — determination of domestic use. — The provisions of section 144.030 to the contrary notwithstanding, any city imposing a sales tax under the provisions of sections 94.500 to 94.570*, or any county imposing a sales tax under the provisions of […]
Effective – 05 Jan 1984 144.034. Exemption, advertising and advertising products. — The sales of advertising by legal newspapers pursuant to chapter 493, advertising agencies, broadcast stations, and standardized outdoor billboard advertising shall be considered the sale of a service and not the sale of tangible personal property. Purchases of tangible personal property which are […]
Effective – 28 Aug 1986 144.037. Exemption for retail sales made through the use of federal food stamp coupons. — In addition to the exemptions granted under the provisions of section 144.030, there is hereby specifically exempted from the provisions of sections 66.600 to 66.635, sections 67.500 to 67.545, sections 67.671 to 67.685, sections 67.700 […]
Effective – 28 Aug 1986 144.038. Exemption for retail sales made through the use of women, infants and children program vouchers. — In addition to the exemptions granted under the provisions of section 144.030, there is hereby specifically exempted from the provisions of sections 66.600 to 66.635, sections 67.500 to 67.545, sections 67.671 to 67.685, […]
Effective – 28 Aug 1988 144.039. Exemption, purchases by state legislator, when. — In addition to the exemptions granted under the provisions of section 144.030, there shall also be specifically exempted from the provisions of sections 66.600 to 66.635, sections 67.500 to 67.545, 67.547, 67.581, 67.582, 67.671 to 67.685, 67.700 to 67.729, 67.730 to 67.739, […]
Effective – 01 Oct 1994 144.043. Light aircraft, definitions — exemption from sales tax, when. — 1. As used in this section, the following terms mean: (1) “Light aircraft”, a light airplane that seats no more than four persons, with a gross weight of three thousand pounds or less, which is primarily used for recreational […]
Effective – 28 Aug 2015, 2 histories 144.044. New manufactured homes and modular units — partial sales tax exemption — sale of used manufactured home, exemption. — 1. As used in this section, the following terms mean: (1) “Sale of a modular unit”, a transfer of a modular unit as defined in section 700.010; (2) […]
Effective – 28 Aug 1995 144.045. Transfer of transcripts, depositions, exhibits, computer disks prepared by a court reporter are a nontaxable service not tangible property — farm machinery nontaxable. — 1. Notwithstanding any other provision of law to the contrary, the department of revenue shall not consider the transfer for consideration of court transcripts, depositions, […]
