Section 144.600 – Title of law.
Effective – 28 Aug 1959 144.600. Title of law. — This law may be cited as the “Compensating Use Tax Law”. ——– (L. 1959 H.B. 35 § 1)
Section 144.605 – Definitions.
Effective – 01 Jan 2023, 3 histories 144.605. Definitions. — The following words and phrases as used in sections 144.600 to 144.745 mean and include: (1) “Calendar quarter”, the period of three consecutive calendar months ending on March thirty-first, June thirtieth, September thirtieth or December thirty-first; (2) “Engages in business activities within this state” includes: […]
Section 144.608 – Securing payment and accounting for tax collection, department duties — rulemaking authority — sunset provision.
Effective – 01 Jan 2023 144.608. Securing payment and accounting for tax collection, department duties — rulemaking authority — sunset provision. — 1. For the purpose of more efficiently securing the payment of and accounting for the tax collected and remitted by retailers and vendors, the department is hereby authorized: (1) To consult, contract, and […]
Section 144.610 – Tax imposed, property subject, exclusions, who liable — inapplicable to out-of-state businesses and employees, when.
Effective – 28 Aug 2014, 2 histories 144.610. Tax imposed, property subject, exclusions, who liable — inapplicable to out-of-state businesses and employees, when. — 1. A tax is imposed for the privilege of storing, using or consuming within this state any article of tangible personal property, excluding motor vehicles, trailers, motorcycles, mopeds, motortricycles, boats, and […]
Section 144.613 – Boats and boat motors — tax to be paid before registration issued.
Effective – 28 Aug 2013 144.613. Boats and boat motors — tax to be paid before registration issued. — Notwithstanding the provisions of section 144.655, at the time the owner of any new or used boat or boat motor which was acquired after December 31, 1979, in a transaction subject to tax under this chapter […]
Section 144.615 – Exemptions.
Effective – 28 Aug 2013 144.615. Exemptions. — There are specifically exempted from the taxes levied in sections 144.600 to 144.745: (1) Property, the storage, use or consumption of which this state is prohibited from taxing pursuant to the constitution or laws of the United States or of this state; (2) Property, the gross receipts […]
Section 144.617 – Exemptions, certain transactions between corporations and shareholders — partners and partnerships.
Effective – 28 Aug 1984 144.617. Exemptions, certain transactions between corporations and shareholders — partners and partnerships. — 1. For purposes of section 144.440 and sections 144.600 to 144.745, and the taxes imposed thereby, the definition of “storing”, “using” or “consuming” shall not be construed to include any of the following: (1) The transfer by […]
Section 144.620 – Presumption arising from sale for delivery to state.
Effective – 28 Aug 1959 144.620. Presumption arising from sale for delivery to state. — For the purpose of the proper administration of sections 144.600 to 144.745 and to prevent evasion of the tax and the duty to collect the tax, it shall be presumed that tangible personal property sold by any vendor for delivery […]
Section 144.625 – Vendors may be required to give bond.
Effective – 28 Aug 1986 144.625. Vendors may be required to give bond. — To secure the payment of the tax, interest and penalties, which may become due from a vendor as provided in sections 144.600 to 144.745, the director of revenue may, where necessary to secure the payment of the tax, interest, and penalties […]
Section 144.630 – Agent of vendor for service, designation or agreement as to — process served, how.
Effective – 28 Aug 1961 144.630. Agent of vendor for service, designation or agreement as to — process served, how. — 1. Every vendor shall designate with the director of revenue an agent for service within this state for the purpose of enforcing sections 144.600 to 144.745. If a vendor fails to designate with the […]
Section 144.635 – Vendor to collect tax from purchasers — selling agent not liable for tax, when.
Effective – 01 Oct 1990 144.635. Vendor to collect tax from purchasers — selling agent not liable for tax, when. — Every vendor making a sale of tangible personal property for the purpose of storage, use or consumption in this state shall collect from the purchaser an amount equal to the percentage on the sale […]
Section 144.637 – Boundary change database for taxing jurisdictions, requirements — immunity from liability, when.
Effective – 01 Jan 2023 144.637. Boundary change database for taxing jurisdictions, requirements — immunity from liability, when. — 1. The director of revenue shall provide and maintain a database that describes boundary changes for all taxing jurisdictions and the effective dates of such changes for the use of vendors collecting the tax imposed under […]
Section 144.638 – Taxability matrix, products and services — purchaser not subject to penalty for failure to remit proper amount of tax, when.
Effective – 01 Jan 2023 144.638. Taxability matrix, products and services — purchaser not subject to penalty for failure to remit proper amount of tax, when. — 1. (1) The director shall provide and maintain a taxability matrix. The state’s entries in the matrix shall be provided and maintained by the director in a database […]
Section 144.640 – Taxpayer to keep records, examination.
Effective – 28 Aug 1986 144.640. Taxpayer to keep records, examination. — Every taxpayer subject to the tax imposed by this law shall keep and preserve suitable records and other books and accounts necessary to determine the amount of tax for which he is liable under the provisions of this law. Every taxpayer shall preserve […]
Section 144.645 – Investigations, subpoenas, oaths.
Effective – 28 Aug 1959 144.645. Investigations, subpoenas, oaths. — For the purpose of ascertaining the correctness of any return, or determining the amount of tax due from any taxpayer, the director of revenue or any employee designated in writing by the director of revenue may hold investigations and hearings concerning any matters covered by […]
Section 144.650 – Vendors to register, information required.
Effective – 28 Aug 1959 144.650. Vendors to register, information required. — Every vendor selling tangible personal property for storage, use or consumption in this state shall, immediately after the effective date of sections 144.600 to 144.745, register with the director of revenue and give the names and addresses of all agents operating in this […]
Section 144.655 – Return, when filed — payment, when due — rules — exemption, limits.
Effective – 28 Aug 1999 144.655. Return, when filed — payment, when due — rules — exemption, limits. — 1. Every vendor, on or before the last day of the month following each calendar quarterly period of three months, shall file with the director of revenue a return of all taxes collected for the preceding […]
Section 144.660 – Director’s powers as to returns.
Effective – 28 Aug 1959 144.660. Director’s powers as to returns. — The director of revenue has all the powers with regard to requiring monthly returns and extending the time for the payment of the tax levied by sections 144.600 to 144.745 that are provided in sections 144.090 and 144.160 with regard to the Missouri […]
Section 144.665 – Failure to file return, penalties — exceptions.
Effective – 01 Jan 1984, 2 histories 144.665. Failure to file return, penalties — exceptions. — 1. In case of failure to file any return required under sections 144.600 to 144.745 on or before the date prescribed therefor (determined with regard to any extension of time for making a return), unless it is shown that […]
Section 144.670 – Additional assessment made when, notice.
Effective – 28 Aug 1994 144.670. Additional assessment made when, notice. — If the director is not satisfied with the return payment of tax made by any taxpayer, he shall make an additional assessment based upon the facts contained in any returns or upon any information in his possession, and the director shall give the […]