Effective – 01 Jan 1996 144.046. Exemption for electrical current to battery manufacturers, when. — In addition to the exemptions granted under the provisions of section 144.030, there is hereby specifically exempted from the provisions of sections 144.010 to 144.525 and sections 144.600 to 144.748 and from the computation of the tax levied, assessed or […]
Effective – 28 Aug 1995 144.047. Aircraft used only for applying agricultural chemicals to be considered farm machinery, exempt from sales and use tax. — Notwithstanding any other provision of law to the contrary, for purposes of department of revenue administrative interpretation, all sales of aircraft used solely for aerial application of agricultural chemicals shall […]
Effective – 01 Jan 2023, 4 histories 144.049. Sales tax holiday for clothing, personal computers, and school supplies, when — exemptions — discounts, how treated — exchanges and returns, how treated. — 1. For purposes of this section, the following terms mean: (1) “Clothing”, any article of wearing apparel intended to be worn on or […]
Effective – 28 Aug 1945 144.050. Additional to other taxes — exceptions. — The tax imposed by sections 144.010 to 144.510 shall be in addition to any and all other taxes and licenses except as herein otherwise provided. ——– (RSMo 1939 § 11410, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865)
Effective – 28 Aug 2022 144.051. 2026 FIFA World Cup soccer tournament, charges for admission not subject to state and local sales tax. — Beginning June 1, 2026, and ending July 31, 2026, in addition to the exemptions granted pursuant to the provisions of section 144.030, there is hereby exempted from the provisions of and […]
Effective – 28 Aug 2008 144.053. Farm machinery and equipment exempt from state and local sales and use tax, when. — 1. As used in this section, “machinery and equipment” means new or used farm tractors and such other new or used machinery and equipment and repair or replacement parts thereon, and supplies and lubricants […]
Effective – 01 Jan 2023, 5 histories 144.054. Additional sales tax exemptions for various industries and political subdivisions. — 1. As used in this section, the following terms mean: (1) “Processing”, any mode of treatment, act, or series of acts performed upon materials to transform or reduce them to a different state or thing, including […]
Effective – 28 Aug 2008 144.057. All tangible personal property on U.S. munitions list, exempt from state and local sales and use tax. — In addition to the exemptions granted under this chapter, there shall also be specifically exempted from state and local sales and use taxes defined, levied, or calculated under section 32.085, sections […]
Effective – 28 Aug 2009 144.060. Purchaser to pay sales tax — refusal, a misdemeanor — exception. — It shall be the duty of every person making any purchase or receiving any service upon which a tax is imposed by sections 144.010 to 144.510 to pay, to the extent possible under the provisions of section […]
Effective – 28 Aug 2007 144.062. Construction materials, exemption allowed, when — exemption certificate, form, content, purpose — effect — entity having unauthorized exemption certificate, effect. — 1. With respect to exempt sales at retail of tangible personal property and materials for the purpose of constructing, repairing or remodeling facilities for: (1) A county, other […]
Effective – 28 Aug 2008 144.063. Fencing materials and motor fuel used for agricultural purposes exempt from state and local sales and use tax. — In addition to the exemptions granted under this chapter, there shall also be specifically exempted from state and local sales and use taxes defined, levied, or calculated under section 32.085, […]
Effective – 28 Aug 2011 144.064. Firearms or ammunition, limitation on sales tax levied. — No sales tax levied under this chapter on any firearms or ammunition shall be levied at a rate that is higher than the sales tax levied under this chapter or any other excise tax levied on any sporting goods or […]
Effective – 28 Aug 2013 144.069. Sales of motor vehicles, trailers, boats and outboard motors imposed at address of owner — some leases deemed imposed at address of lessee. — All sales taxes associated with the titling of motor vehicles, trailers, boats and outboard motors under the laws of Missouri shall be imposed at the […]
Effective – 28 Aug 2020, 4 histories 144.070. Purchase or lease of motor vehicles, trailers, boats and outboard motors, tax on — official certificate issued — application to act as leasing company, requirements — operation as registered fleet owner, when — motor vehicle dealers, application to collect and remit tax. — 1. At the time […]
Effective – 28 Aug 2013 144.071. Rescission of sale requires tax refund, when. — 1. In all cases where the purchaser of a motor vehicle, trailer, boat or outboard motor rescinds the sale of that motor vehicle, trailer, boat or outboard motor and receives a refund of the purchase price and returns the motor vehicle, […]
Effective – 28 Aug 2021, 2 histories 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 […]
Effective – 01 Jul 2003 144.081. Quarter-monthly remittance, when — deemed filed on time, when — quarter-monthly defined — underpayment, penalty, exceptions — electronic funds payment system authorized. — 1. The director of revenue, by regulation, may require a seller to timely remit the unpaid state sales tax for each quarter-monthly period, only if the […]
Effective – 28 Aug 2007 144.083. Retail sales license required for all collectors of tax — prerequisite to issuance of city or county occupation license — prerequisite for sales at retail — statement of no tax due required. — 1. The director of revenue shall require all persons who are responsible for the collection of […]
Effective – 28 Aug 2018, 3 histories 144.087. Retail sales licensee, bond given, when — cash bond deposit and refund — licensee in default has option to provide letter of credit or certificate of deposit. — 1. The director of revenue may require retail sales licensees in default in filing a return and paying their […]
Effective – 28 Aug 2019 144.088. Definitions — rate of sales tax stated on receipt or invoice, when, contents. — 1. For purposes of this section, the following terms shall mean: (1) “Sales invoice”, any document, in either paper or electronic format, which lists items to be sold as part of a sales transaction and […]
