reglab/housing_qa huggingface dataset:
MO Rev Stat § 144.390 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.390 - Unpaid taxes may be recovered at law — procedure.

Effective - 28 Aug 1945   144.390. Unpaid taxes may be recovered at law — procedure. — 1. Any tax due and unpaid under the provisions of sections 144.010 to 144.510 shall constitute a debt due the state and in any case of failure to pay the tax, or any portion thereof, or any penalty or interest provided for in sections 144.010 to 144.510, when due, the director of revenue in the name of the state may recover the amount of such tax, penalty and interest by an action at law or other appropriate judicial proceedings. The collection of such tax, penalty and interest shall not be a bar to any prosecution under sections 144.010 to 144.510.  2. In every such action the writ of attachment may issue, and no bond previous or subsequent to the issuance of said attachment shall be required.  3. In every such action, a certificate by the director of revenue or his agent showing the name of the person, the date and amount of the assessment and the delinquency of the tax sued for, shall be prima facie evidence of the levy of said tax, of the delinquency, of the liability of the person and the nonpayment thereof, and of compliance by the director of revenue with all the provisions of sections 144.010 to 144.510 with respect to the computation and levy of this tax, and in every such suit the process, pleadings and practice shall be, except as in sections 144.010 to 144.510 otherwise specifically provided, according to the provisions of the code of civil procedure. ­­-------- (RSMo 1939 § 11437, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865)
MO Rev Stat § 144.400 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.400 - Suit for taxes filed, where — jurisdiction.

Effective - 02 Jan 1979   144.400. Suit for taxes filed, where — jurisdiction. — Except as in sections 144.010 to 144.510 otherwise provided, all suits for taxes herein required to be filed shall be filed in the county wherein the person resides or has a place of business or agent for the transaction of business in this state or where he or it may be found. If such suit be by attachment it shall be brought in the county wherein the property attached is located. Such suits may be heard by circuit or associate circuit judges in the same manner as other civil cases, with the amount of the tax being the amount demanded for purposes of determining whether the case may be heard and determined by an associate circuit judge without special assignment. ­­-------- (RSMo 1939 § 11438, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.L. 1978 H.B. 1634)  Effective 1-2-79
MO Rev Stat § 144.410 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.410 - Remedies of state, cumulative.

Effective - 28 Aug 1945   144.410. Remedies of state, cumulative. — It is expressly provided that the foregoing remedies of the state shall be cumulative, and that no action taken by the director of revenue or the attorney general shall be construed to be an election on the part of the state or any of its officers to pursue any remedy hereunder to the exclusion of any other remedy for which provision is made in sections 144.010 to 144.510. ­­-------- (RSMo 1939 § 11439, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865)
MO Rev Stat § 144.420 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.420 - Certification of delinquencies to attorney general — collection suits.

Effective - 28 Aug 1947   144.420. Certification of delinquencies to attorney general — collection suits. — The director of revenue may certify under seal to the attorney general the names and addresses of all persons required to remit any tax, interest and penalties under the provisions of sections 144.010 to 144.510 for the preceding calendar month, or calendar quarter, who are delinquent in the payment of said tax, interest and penalties, together with the amount due from each delinquent and it shall be the duty of the attorney general, and, upon his request, the duty of each prosecuting and circuit attorney to forthwith institute and prosecute suits for the collection thereof as herein provided. ­­-------- (RSMo 1939 § 11446, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.L. 1947 V. I p. 553)
MO Rev Stat § 144.425 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.425 - Compromise of delinquent taxes — percentage — limitation — procedure.

Effective - 28 Aug 1982   144.425. Compromise of delinquent taxes — percentage — limitation — procedure. — 1. Upon the filing by a taxpayer in the office of the attorney general of a verified declaration that the taxpayer has insufficient funds available to pay sales taxes due and owed to the state which have been certified by the department of revenue to the attorney general as delinquent and of an offer to compromise such taxes and pay the amount agreed upon, the attorney general may agree to compromise the taxes and accept payment in an amount which shall be not less than seventy-five percent of the total amount of the taxes due and owed. The amount agreed upon in the compromise shall be paid within three years from the date of the agreement.  2. The taxpayer so desiring to compromise payment of taxes shall furnish all information requested by the attorney general in order that it may be determined that the offer of compromise is made in good faith. ­­-------- (L. 1982 S.B. 471 § 1)
MO Rev Stat § 144.427 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.427 - Taxpayer's agreement to certain conditions to obtain compromise.

Effective - 28 Aug 1982   144.427. Taxpayer's agreement to certain conditions to obtain compromise. — 1. As part of the consideration for compromise of the taxes, the taxpayer shall agree:  (1) That the state of Missouri shall keep all payments and other credits made to the accounts for the periods covered by the offer; and  (2) That the state of Missouri shall keep any and all amounts to which the taxpayer may otherwise be entitled under the tax laws of this state, due through overpayments of any tax or other liability, including interest and penalties, for periods ending before or within or as of the end of the calendar year in which the offer is accepted (and which are not in excess of the difference between the liability sought to be compromised and the amount offered).  2. Payments made under the terms of an offer to compromise shall be applied first to tax and penalty, in that order, due for the earliest taxable period, then to tax and penalty, in that order, for each succeeding taxable period with no amount to be allocated to interest until the liabilities for taxes and penalties for all taxable periods sought to be compromised have been satisfied.  3. If an agreement of compromise is reached, the taxpayer shall have no right to contest in court or otherwise the amount of the liability sought to be compromised. If there is a default in payment of any lump sum amount agreed upon or of any installment of principal or interest due under terms of the agreement of compromise, the state of Missouri, at the option of the attorney general and the director of revenue, may:  (1) Proceed immediately by suit to collect the entire unpaid balance of the amount agreed upon; or  (2) Proceed immediately by suit to collect as liquidated damages an amount equal to the liability sought to be compromised, minus any deposits already received under the terms of the agreement, with interest on the unpaid balance at the maximum annual rate, from the date of default; or  (3) Disregard the amount of the offer and apply all amounts previously deposited under the agreement against the amount of the liability sought to be compromised and, without further notice of any kind, assess and collect by levy or suit the balance of the liability.  4. If compromise of delinquent taxes is agreed upon, any statute of limitations applicable to the assessment and collection of the liability sought to be compromised shall be tolled during the period commencing at the time agreement is reached and ending one year after any lump sum payment of the amount agreed upon is due pursuant to the agreement, or one year after the last installment payment of the amount agreed upon is due pursuant to the agreement, as the case may be. ­­-------- (L. 1982 S.B. 471 § 2)
MO Rev Stat § 144.430 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.430 - Legal expenses.

Effective - 28 Aug 1945   144.430. Legal expenses. — The expenses necessarily incurred by the director of revenue, and by the attorney general, and his assistants in charge of litigation that may arise hereunder, shall be paid out of appropriations made by the general assembly for that purpose. ­­-------- (RSMo 1939 § 11447, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865)
MO Rev Stat § 144.455 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.455 - Tax on motor vehicles and trailers, purpose of — receipts credited as constitutionally required.

Effective - 28 Aug 2013   144.455. Tax on motor vehicles and trailers, purpose of — receipts credited as constitutionally required. — The tax imposed by subdivision (9) of subsection 1 of section 144.020 on the titling of motor vehicles and trailers is levied for the purpose of providing revenue to be used by this state to defray in whole or in part the cost of constructing, widening, reconstructing, maintaining, resurfacing and repairing the public highways, roads and streets of this state, and the cost and expenses incurred in the administration and enforcement of subdivision (9) of subsection 1 of section 144.020 and sections 144.440 to 144.455, and for no other purpose whatsoever, and all revenue collected or received by the director of revenue from the tax imposed by subdivision (9) of subsection 1 of section 144.020 on motor vehicles and trailers shall be promptly deposited as dictated by Article IV, Section 30(b) of the Constitution of Missouri. ­­-------- (L. 1951 p. 854 § 144.451, A.L. 1959 S.B. 80, A.L. 1985 H.B. 280, et al., A.L. 2013 H.B. 184 merged with S.B. 23 merged with S.B. 99)  Effective 7-05-13 (S.B. 23); 7-05-13 (S.B. 99); 8-28-13 (H.B. 184)  CROSS REFERENCE:  Nonseverability clause, 144.008
MO Rev Stat § 144.470 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.470 - Taxes now authorized not prohibited.

Effective - 28 Aug 1945   144.470. Taxes now authorized not prohibited. — Nothing contained in sections 144.010 to 144.510 shall prevent the levying or collecting by any city, town, or village of any tax or license now authorized by any ordinance of such city, town or village. ­­-------- (RSMo 1939 § 11455, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865)
MO Rev Stat § 144.480 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.480 - Failure to furnish a return, penalty.

Effective - 28 Aug 1974   144.480. Failure to furnish a return, penalty. — Any person required under sections 144.010 to 144.510 to pay any tax, or required by sections 144.010 to 144.510 to make a return, keep any records or supply any information, who with intent to defraud willfully fails to pay such tax, make such return, keep such records or supply such information, at the time or times required by law, shall, in addition to other penalties provided by law and, upon conviction thereof, be fined not more than ten thousand dollars, or be imprisoned in the county jail for not more than one year or by not less than two nor more than five years in the state penitentiary or by both fine and imprisonment together with the cost of prosecution. ­­-------- (RSMo 1939 § 11442, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.L. 1974 H.B. 1288)
MO Rev Stat § 144.490 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.490 - Penalty for false return.

Effective - 28 Aug 1974   144.490. Penalty for false return. — Any person who willfully makes a false return, or who willfully makes a false statement in any return under oath or otherwise filed with or transmitted to the director of revenue relating to the amount of any sales or tax due under sections 144.010 to 144.510, shall, in addition to other penalties provided by law and, upon conviction thereof, be fined not more than ten thousand dollars, or be imprisoned in the county jail for not more than one year or by not less than two nor more than five years in the state penitentiary or by both fine and imprisonment together with the cost of prosecution. ­­-------- (RSMo 1939 § 11433, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.L. 1974 H.B. 1288)
MO Rev Stat § 144.500 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.500 - Penalty for fraud or evasion.

Effective - 28 Aug 1945   144.500. Penalty for fraud or evasion. — If fraud or evasion on the part of a person is discovered by the director of revenue, he shall determine the amount of which the state has been defrauded, shall add to the amount so determined a penalty equal to twenty-five percent thereof, and shall assess the same against the person. The amount so assessed shall be immediately due and payable; provided, however, that the director of revenue shall promptly thereafter give to said person written notice of such assessment and penalty, which notice shall be served personally on such person, or by registered mail. Such person shall have the right to petition for hearing of such assessment, as is provided herein. ­­-------- (RSMo 1939 § 11433, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865)
MO Rev Stat § 144.510 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.510 - Violation of this law a misdemeanor.

Effective - 28 Aug 1945   144.510. Violation of this law a misdemeanor. — Any person, officer, agent or employee of any firm, corporation, association, joint adventure, estate, trust, receiver or syndicate violating any of the provisions of sections 144.010 to 144.510 shall be deemed guilty of a misdemeanor, and, where punishment is not otherwise provided for herein, shall be punished for such. ­­-------- (RSMo 1939 § 11444, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865)
MO Rev Stat § 144.512 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.512 - Retail sales licenses, businesses and transient employers not in compliance, writs of attachment or injunction authorized.

Effective - 28 Aug 1991   144.512. Retail sales licenses, businesses and transient employers not in compliance, writs of attachment or injunction authorized. — In addition to all other penalties, interest and remedies as prescribed in this chapter, the director of revenue may petition any circuit court in the state to issue a writ of attachment as provided for in chapter 521 or other injunctive relief against any business or individual engaged in making sales at retail, including transient employers as defined in chapter 285, if such business or individual made sales at retail at any time after receiving notice from the director that their retail sales tax license has been revoked. The provisions of this section shall also apply to any business or individual, including transient employers as defined in chapter 285, which has not previously obtained a retail sales license but is discovered by the director to be making sales at retail until such business or individual comes into full compliance with the law. ­­-------- (L. 1991 H.B. 80 § 1)
MO Rev Stat § 144.513 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.513 - College bookstores, sales by, subject to tax.

Effective - 28 Aug 1992   144.513. College bookstores, sales by, subject to tax. — Notwithstanding the provisions of section 144.030 to the contrary, sales by institutions of higher education in retail establishments, including, but not limited to, those commonly known as bookstores shall be subject to sales taxes as provided in this chapter. ­­-------- (L. 1992 H.B. 1155 § 1 merged with S.B. 716 § 1)  CROSS REFERENCE:  Textbooks, sales and use tax exemption, exceptions, 144.517
MO Rev Stat § 144.517 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.517 - Textbooks, sales and use tax exemption.

Effective - 28 Aug 1999   144.517. Textbooks, sales and use tax exemption. — In addition to the exemptions granted pursuant to section 144.030, there shall also be exempted from state sales and use taxes all sales of textbooks, as defined by section 170.051, when such textbook is purchased by a student who possesses proof of current enrollment at any Missouri public or private university, college or other postsecondary institution of higher learning offering a course of study leading to a degree in the liberal arts, humanities or sciences or in a professional, vocational or technical field, provided that the books which are exempt from state sales tax are those required or recommended for a class. Upon request the institution or department must provide at least one list of textbooks to the bookstore each semester. Alternately, the student may provide to the bookstore a list from the instructor, department or institution of his or her required or recommended textbooks. This exemption shall not apply to any locally imposed sales or use tax. ­­-------- (L. 1998 S.B. 936 § 1, A.L. 1999 S.B. 33)
MO Rev Stat § 144.525 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.525 - Motor vehicles, haulers, boats and outboard motors, state and local tax, rate, how computed, exception — outboard motors, when, computation.

Effective - 28 Aug 2013   144.525. Motor vehicles, haulers, boats and outboard motors, state and local tax, rate, how computed, exception — outboard motors, when, computation. — Notwithstanding any other provision of law, the amount of any state and local sales taxes due on the purchase of a motor vehicle, trailer, boat or outboard motor required to be registered under the provisions of sections 301.001* to 301.660 and sections 306.010 to 306.900 shall be computed on the rate of such taxes in effect on the date the purchaser submits application for a certificate of ownership to the director of revenue; except that, in the case of a sale at retail of an outboard motor by a retail business which is not required to be registered under the provisions of section 301.251**, the amount of state and local taxes due shall be computed on the rate of such taxes in effect as of the calendar date of the retail sale. ­­-------- (L. 1987 S.B. 3 § 1, A.L. 2013 H.B. 184 merged with S.B. 23 merged with S.B. 99)  Effective 7-05-13 (S.B. 23); 7-05-13 (S.B. 99); 8-28-13 (H.B. 184)  *Section 301.001 was repealed by S.B. 52, 1993  **Section 301.251 was repealed by H.B. 1512, 1988  CROSS REFERENCE:  Nonseverability clause, 144.008
MO Rev Stat § 144.526 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.526 - Show Me Green sales tax holiday — sales tax exemption for energy star certified new appliances — political subdivision may allow exemption — retailer exception.

 There are multiple enactments of 144.526Effective - 28 Aug 2008, 2 histories   *144.526. Show Me Green sales tax holiday — sales tax exemption for energy star certified new appliances — political subdivision may allow exemption — retailer exception. — 1. This section shall be known and may be cited as the "Show Me Green Sales Tax Holiday".  2. For purposes of this section, the following terms mean:  (1) "Appliance", clothes washers and dryers, water heaters, trash compactors, dishwashers, conventional ovens, ranges, stoves, air conditioners, furnaces, refrigerators and freezers; and  (2) "Energy star certified", any appliance approved by both the United States Environmental Protection Agency and the United States Department of Energy as eligible to display the energy star label, as amended from time to time.  3. In each year beginning on or after January 1, 2009, there is hereby specifically exempted from state sales tax law all retail sales of any energy star certified new appliance, up to one thousand five hundred dollars per appliance, during a seven-day period beginning at 12:01 a.m. on April nineteenth and ending at midnight on April twenty-fifth.  4. A political subdivision may allow the sales tax holiday under this section to apply to its local sales taxes by enacting an ordinance to that effect. Any such political subdivision shall notify the department of revenue not less than forty-five calendar days prior to the beginning date of the sales tax holiday occurring in that year of any such ordinance or order.  5. This section may not apply to any retailer when less than two percent of the retailer's merchandise offered for sale qualifies for the sales tax holiday. The retailer shall offer a sales tax refund in lieu of the sales tax holiday. ­­-------- (L. 2008 S.B. 1181, et al.)  *This section was amended by S.B. 153 & 97, 2021. Due to a delayed effective date, both versions are printed here.
MO Rev Stat § 144.527 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.527 - Farmers' market, sales and use tax exemption for farm products sold.

Effective - 28 Aug 2014   *144.527. Farmers' market, sales and use tax exemption for farm products sold. — 1. 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 144.010 to 144.525, sections 144.600 to 144.761, and section 238.235 all sales of farm products sold at a farmers' market.  2. For purposes of this section "farm products" shall mean any fresh fruits, vegetables, mushrooms, nuts, shell eggs, honey or other bee products, maple syrup or maple sugar, flowers, nursery stock and other horticultural commodities, livestock food products, including meat, milk, cheese, and other dairy products, food products of "aquaculture", as defined in section 277.024, including fish, oysters, clams, mussels, and other molluscan shellfish taken from the waters of the state, products from any tree, vine, or plant and other flowers, or any of the products listed in this subsection that have been processed by the participating farmer, including, but not limited to, baked goods made with farm products.  3. For purposes of this section "farmers' market" shall mean an individual farmer or a cooperative or nonprofit enterprise or association that consistently occupies a given site throughout the season, which operates principally as a common marketplace for an individual farmer or a group of farmers to sell farm products directly to consumers, and where the products sold are produced by the participating farmers with the sole intent and purpose of generating a portion of household income.  4. The provisions of this section do not apply to any person or entity with estimated total annual sales of twenty-five thousand dollars or more from participating in farmers' markets. ­­-------- (L. 2014 S.B. 727)  *Effective 10-10-14, see § 21.250. S.B. 727 was vetoed June 11, 2014. The veto was overridden on September 10, 2014.
MO Rev Stat § 144.600 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|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)