Effective – 28 Aug 1945 150.300. Manufacturer defined. — Every person, company or corporation who shall hold or purchase personal property for the purpose of adding to the value thereof by any process of manufacturing, refining, or by the combination of different materials, shall be held to be a “manufacturer” for the purposes of sections […]
Effective – 01 Jan 1982 150.310. Manufacturer to be licensed and taxed, exemptions — license period. — 1. Every manufacturer in this state shall be licensed and taxed on all raw material and finished products, except for grain and other agricultural crops in an unmanufactured condition, as defined in section 137.010, which are subject to […]
Effective – 28 Aug 1959 150.325. Assessor to inspect establishments of manufacturer and report. — The county assessor, at least once each year prior to the first Monday in May, shall visit and inspect each place of business, warehouse, factory or other establishment owned and operated by any manufacturer within his county for the purpose […]
Effective – 28 Aug 1951 150.330. Equalization of valuations by board — notice of raise. — 1. The assessor or the county clerk shall return the manufacturers’ tax book and the assessor shall make the reports required by section 150.325 to the county board of equalization on or before the second Monday of July of […]
Effective – 01 Jan 1978 150.340. Clerk to extend taxes, compensation for such duty — state to pay one-half. — 1. After the equalization has been completed, the county clerk shall extend on the book all proper taxes at the same rate as assessed for the time on real estate, and on or before the […]
Effective – 19 Jun 1992 150.350. Manufacturers’ taxation and collection in St. Louis City. — 1. In the city of St. Louis the duties in sections 150.300 to 150.370 required to be performed by the county assessor, county clerk and collector, shall be performed by the license collector of the city of St. Louis. 2. […]
Effective – 28 Aug 1945 150.360. Report to state tax commission and governor (cities of 100,000 or more). — In all cities now having or which may hereafter have a population of one hundred thousand or more, the license commissioner, collector, or other officer authorized to take, file and receive the sworn statements and returns […]
Effective – 28 Aug 1945 150.370. Refusal to make annual statements — penalty. — Any license commissioner, collector or other officer mentioned in section 150.360, who shall fail or refuse to make annual statements to the state tax commission, as provided in section 150.360, shall be deemed guilty of a misdemeanor, and upon conviction thereof, […]
