reglab/statecodes huggingface dataset:
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.430 - Legal expenses.

Title X TAXATION AND REVENUE
Chapter 144
• 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.
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(RSMo 1939 § 11447, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865)
2023 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.

Title X TAXATION AND REVENUE
Chapter 144
• 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.
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(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
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.470 - Taxes now authorized not prohibited.

Title X TAXATION AND REVENUE
Chapter 144
• 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.
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(RSMo 1939 § 11455, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.480 - Failure to furnish a return, penalty.

Title X TAXATION AND REVENUE
Chapter 144
• 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.
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(RSMo 1939 § 11442, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.L. 1974 H.B. 1288)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.490 - Penalty for false return.

Title X TAXATION AND REVENUE
Chapter 144
• 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.
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(RSMo 1939 § 11433, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.L. 1974 H.B. 1288)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.500 - Penalty for fraud or evasion.

Title X TAXATION AND REVENUE
Chapter 144
• 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.
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(RSMo 1939 § 11433, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.510 - Violation of this law a misdemeanor.

Title X TAXATION AND REVENUE
Chapter 144
• 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.
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(RSMo 1939 § 11444, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865)
2023 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.

Title X TAXATION AND REVENUE
Chapter 144
• 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.
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(L. 1991 H.B. 80 § 1)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.513 - College bookstores, sales by, subject to tax.

Title X TAXATION AND REVENUE
Chapter 144
• 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.
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(L. 1992 H.B. 1155 § 1 merged with S.B. 716 § 1)
CROSS REFERENCE:
Textbooks, sales and use tax exemption, exceptions, 144.517
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.517 - Textbooks, sales and use tax exemption.

Title X TAXATION AND REVENUE
Chapter 144
• 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.
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(L. 1998 S.B. 936 § 1, A.L. 1999 S.B. 33)
2023 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.

Title X TAXATION AND REVENUE
Chapter 144
• 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.
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(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
2023 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.

Title X TAXATION AND REVENUE
Chapter 144
• 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.
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(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.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.600 - Title of law.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1959
144.600. Title of law. —
This law may be cited as the "Compensating Use Tax Law".
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(L. 1959 H.B. 35 § 1)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.608 - Securing payment and accounting for tax collection, department duties — rulemaking authority — sunset provision.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 01 Jan 2023, see footnote
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 work jointly with the streamlined sales and use tax agreement's governing board to allow sellers to use the governing board's certified service providers and central registration system services; or
(2) To consult, contract, and work with certified service providers independently. The department is authorized to determine the method and amount of compensation to be provided to certified service providers by this state for the services of such certified service providers to certain sellers, provided that no certified service provider or seller utilizing a certified service provider shall be entitled to the deduction provided in subsection 1 of section 144.140.
2. The department is also hereby authorized to independently take such actions as may be reasonably necessary to secure the payment of and account for the tax collected and remitted by retailers and vendors. The department shall independently carry out any or all activities relating to the collection of online use tax if the department, in its own judgment, determines that independently carrying out such activities would promote cost-saving to the state.
3. The director of revenue shall make, promulgate, and enforce reasonable rules and regulations for the administration and enforcement of the provisions of this chapter relating to the collection and remittance of sales and use tax by certified service providers. Any rule or portion of a rule, as that term is defined in section 536.010, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536 and, if applicable, section 536.028. This section and chapter 536 are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536 to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after January 1, 2023, shall be invalid and void.
4. The provisions of this section shall automatically sunset five years after January 1, 2023, unless reauthorized by an act of the general assembly.
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(L. 2021 S.B. 153 & 97)
Effective 1-01-23, see § 144.1021
Sunset date 1-01-28
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.613 - Boats and boat motors — tax to be paid before registration issued.

Title X TAXATION AND REVENUE
Chapter 144
• 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 makes application to the director of revenue for the registration of the boat or boat motor, he shall present to the director of revenue evidence satisfactory to the director of revenue showing the purchase price, exclusive of any charge incident to the extension of credit, paid by or charged to the applicant in the acquisition of the boat or boat motor, or that no sales or use tax was incurred in its acquisition, and, if tax was incurred in its acquisition, that the same has been paid, or the applicant shall pay or cause to be paid to the director of revenue the tax provided by this chapter in addition to the registration fees now or hereafter required according to law, and the director of revenue shall not issue a registration for any new or used boat or boat motor subject to tax in this chapter until the tax levied for the use of the same under this chapter has been paid.
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(L. 1979 H.B. 59, A.L. 1994 H.B. 1578, 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 REFERENCES:
Nonseverability clause, 144.008
Registration of boats, 306.030
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.615 - Exemptions.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 2013, 3 histories
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 from the sale of which are required to be included in the measure of the tax imposed pursuant to the Missouri sales tax law;
(3) Tangible personal property, the sale or other transfer of which, if made in this state, would be exempt from or not subject to the Missouri sales tax pursuant to the provisions of subsection 2 of section 144.030;
(4) Motor vehicles, trailers, boats, and outboard motors subject to the tax imposed by section 144.020;
(5) Tangible personal property which has been subjected to a tax by any other state in this respect to its sales or use; provided, if such tax is less than the tax imposed by sections 144.600 to 144.745, such property, if otherwise taxable, shall be subject to a tax equal to the difference between such tax and the tax imposed by sections 144.600 to 144.745;
(6) Tangible personal property held by processors, retailers, importers, manufacturers, wholesalers, or jobbers solely for resale in the regular course of business;
(7) Personal and household effects and farm machinery used while an individual was a bona fide resident of another state and who thereafter became a resident of this state, or tangible personal property brought into the state by a nonresident for his own storage, use or consumption while temporarily within the state.
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(L. 1959 H.B. 35 § 5, A.L. 1961 p. 623, A.L. 1985 H.B. 280, et al., A.L. 1986 H.B. 1554 Revision, A.L. 2003 S.B. 11, A.L. 2004 H.B. 795, et al. merged with H.B. 1182, 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 REFERENCES:
Nonseverability clause, 144.008
Economy rate telephone service exemption, 660.149
(1962) Section 144.615 specifically exempts motor vehicles subject to the motor vehicle use tax from the compensating use tax law and the exemption extends to the motor vehicle not just to certain transactions pertaining to the motor vehicle. Federhofer, Inc. v. Morris (Mo.), 364 S.W.2d 524.
(1994) Where marketer purchased packing materials to be used in shipping merchandise sold through parties or catalog sales and shipping demonstrator kits to independent contractors, packing materials which were used to assure marketer and customer that merchandise would arrive in good condition were exempt from sales and use taxes as property held solely for resale. House of Lloyd v. Director of Revenue, 884 S.W.2d 271 (Mo. en banc).
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.617 - Exemptions, certain transactions between corporations and shareholders — partners and partnerships.

Title X TAXATION AND REVENUE
Chapter 144
• 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 one corporation of substantially all of its tangible personal property to another corporation pursuant to a merger or consolidation effected under the laws of the state of Missouri or any other jurisdiction;
(2) The transfer of tangible personal property incident to the liquidation or cessation to a taxpayer's trade or business, conducted in proprietorship, partnership or corporate form, except to the extent any transfer is made in the ordinary course of the taxpayer's trade or business;
(3) The transfer of tangible personal property to a corporation solely in exchange for its stock or securities;
(4) The transfer of tangible personal property to a corporation by a shareholder as a contribution to the capital of the transferee corporation;
(5) The transfer of tangible personal property to a partnership solely in exchange for a partnership interest therein;
(6) The transfer of tangible personal property by a partner as a contribution to the capital of the transferee partnership;
(7) The transfer of tangible personal property by a corporation to one or more of its shareholders as a dividend, return of capital, distribution in the partial or complete liquidation of the corporation or distribution in redemption of the shareholder's interest therein;
(8) The transfer of tangible personal property by a partnership to one or more of its partners as a current distribution, return of capital or distribution in the partial or complete liquidation of the partnership or of the partner's interest therein.
2. The assumption of liabilities of the transferor by the transferee incident to any of the transactions enumerated in subdivisions (1) through (8) of subsection 1 of this section, shall not disqualify the transfer from the exclusion described herein provided such liability assumption is related to the property transferred and, further provided, that the assumption does not have as its principal purpose the avoidance of Missouri sales or use tax.
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(L. 1984 H.B. 1533, et al.)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.620 - Presumption arising from sale for delivery to state.

Title X TAXATION AND REVENUE
Chapter 144
• 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 in this state or transportation to this state is sold for storage, use or consumption in this state unless the vendor takes from the purchaser a certificate signed by and bearing the name and address of the purchaser to the effect that the property was purchased for resale, and it shall also be presumed that tangible personal property shipped, mailed, expressed, transported or brought to this state by the purchaser was purchased from a vendor after the effective date of this law for storage, use or consumption in this state.
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(L. 1959 H.B. 35 § 11)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.625 - Vendors may be required to give bond.

Title X TAXATION AND REVENUE
Chapter 144
• 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 require all vendors to file a bond or a letter of credit in an amount to be determined by the director, under the same requirements as provided in section 144.087.
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(L. 1959 H.B. 35 § 8, A.L. 1986 S.B. 669, et al.)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.630 - Agent of vendor for service, designation or agreement as to — process served, how.

Title X TAXATION AND REVENUE
Chapter 144
• 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 director of revenue an agent for service within this state, the doing of business as a vendor as defined herein shall be deemed
(1) An agreement by him that he, his executor, administrator or other legal representative shall be subject to the jurisdiction of the courts of this state in all civil actions and proceedings brought against him, his executor, administrator or other legal representative by the state for the enforcement of this section in connection with such business;
(2) An appointment by him, his executor, administrator or other legal representative of the secretary of state of Missouri as his lawful attorney and agent upon whom may be served all process in suits pertaining to such actions and proceedings;
(3) An agreement by the vendor that any process in any suit so served shall be of the same legal force and validity as if personally served in this state.
2. Service of process under this section shall be made by delivering a copy of the summons, with a copy of the petition attached, to the secretary of state of Missouri at his office or, in his absence, to the deputy secretary of state at his office, and the service shall be sufficient service upon the nonresident vendor.
3. The secretary of state shall immediately mail to the defendant, by restricted registered mail, addressed to the defendant at his last known address, residence or place of abode a notice of the service and a copy of the process and petition.
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(L. 1959 H.B. 35 § 13, A.L. 1961 p. 630)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.635 - Vendor to collect tax from purchasers — selling agent not liable for tax, when.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 01 Oct 1990, see footnote
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 price imposed by the sales tax law in section 144.020 and give the purchaser a receipt therefor. The required amount of the tax collected by the vendor from the purchaser shall be shown separately upon the sales slip or other evidence of sale. If a vendor is a selling agent as defined in section 144.605, and receives compensation by reason of a sale made pursuant to an order given directly to his principal by the purchaser, of which the selling agent had no knowledge at the time of the sale, and in which the selling agent did not actively or inactively participate, the selling agent shall be relieved of all liability for the collection and remittance of the taxes imposed under sections 144.600 to 144.745. Furthermore, if payment is made by the purchaser directly to the principal and the selling agent is unable to collect the tax from the purchaser, the selling agent will be relieved from all liability for the collection of the tax imposed under sections 144.600 to 144.745 from the purchaser. Selling agents may avoid all responsibility for collection of the taxes imposed under sections 144.600 to 144.745, if their principal is a vendor registered with the director of revenue for the collection of such taxes.
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(L. 1959 H.B. 35 § 7, A.L. 1961 p. 623, A.L. 1990 H.B. 960)
Effective 10-1-90
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.638 - Taxability matrix, products and services — purchaser not subject to penalty for failure to remit proper amount of tax, when.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 01 Jan 2023, see footnote
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 that is in a downloadable format.
(2) The director shall provide reasonable notice of changes in the taxability of the products or services listed in the taxability matrix.
(3) A seller or CSP shall be relieved from liability to this state or any local taxing jurisdiction for having charged and collected the incorrect amount of state or local sales or use tax resulting from such seller's or CSP's reliance upon erroneous data provided or approved by the director in the taxability matrix, and a seller shall be relieved from liability for erroneous returns made by a CSP on behalf of the seller.
2. A purchaser shall be relieved from any additional tax, interest, additions, or penalties for failure to collect and remit the proper amount of tax owed on a purchase subject to sales tax under this chapter if:
(1) The purchaser's seller or a certified service provider relied on erroneous data provided by the director on tax rates, boundaries, taxing jurisdiction assignments, or in the taxability matrix created under subsection 1 of this section;
(2) A purchaser using a database created under subsection 1 of this section received erroneous data provided by the director on tax rates, boundaries, or taxing jurisdiction assignments; or
(3) A purchaser relied on erroneous data provided by the director in the taxability matrix created under subsection 1 of this section.
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(L. 2021 S.B. 153 & 97)
Effective 1-01-23, see § 144.1021
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.640 - Taxpayer to keep records, examination.

Title X TAXATION AND REVENUE
Chapter 144
• 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 the books and records for a period of three years unless the director of revenue, in writing, authorizes their destruction at an earlier date. The books and records shall be open for examination at any time by the director of revenue or his agent during the business hours of the day.
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(L. 1959 H.B. 35 § 21, A.L. 1986 S.B. 669, et al.)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.645 - Investigations, subpoenas, oaths.

Title X TAXATION AND REVENUE
Chapter 144
• 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 this law and may examine any books, papers, records or memoranda of any taxpayer bearing upon the amount of business done and may require of any person the production of books, papers and records bearing upon the tax levied by this law or the attendance of any person for the purpose of taking his testimony with respect to any matter within the purview of the director of revenue. In the conduct of any investigation or hearing, neither the director of revenue nor any employee thereof is bound by the technical rules of evidence and no informality in any proceeding, or in the manner of taking testimony, shall invalidate any order, decision, rule or regulation made or confirmed by the director of revenue. The director of revenue or any person designated by him may administer oaths in all matters relating to the administration of this law.
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(L. 1959 H.B. 35 § 22)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.650 - Vendors to register, information required.

Title X TAXATION AND REVENUE
Chapter 144
• 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 state, the location of all distribution or sales houses or offices or other places of business in this state and other information that the director of revenue requires. Every vendor shall furnish all agents with a statement to the effect that his principal has been and is complying with the provisions of sections 144.600 to 144.745.
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(L. 1959 H.B. 35 § 6)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.660 - Director's powers as to returns.

Title X TAXATION AND REVENUE
Chapter 144
• 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 sales tax.
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(L. 1959 H.B. 35 § 12)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.665 - Failure to file return, penalties — exceptions.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 01 Jan 1984, 2 histories, see footnote
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 such failure is due to reasonable cause and not the result of willful neglect, evasion, or fraudulent intent, there shall be added to the amount required to be shown as tax on such return five percent of the amount of such tax if the failure is not for more than one month, with an additional five percent for each additional month, or fraction thereof, during which such failure continues, not exceeding twenty-five percent in the aggregate; except that, when the gross sales tax exceeds two hundred fifty dollars in any one month for which a taxpayer must file a monthly return, there shall be no late penalty assessed for the first month in which the return is due. For purposes of this section, the amount of tax required to be shown on the return shall be reduced by the amount of any part of the tax which is paid on or before the date prescribed for payment of the tax.
2. In case of failure to pay any tax required under sections 144.600 to 144.745 on or before the date prescribed therefor (determined with regard to any extension of time for payment), unless it is shown that such failure is due to reasonable cause and not the result of willful neglect, evasion, or fraudulent intent, there shall be added to the tax an amount equal to five percent of the deficiency.
3. The provisions in subsections 1 and 2 of this section shall be in addition to any interest provided for in this chapter.
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(L. 1983 1st Ex. Sess. H.B. 10)
Effective 1-1-84
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.670 - Additional assessment made when, notice.

Title X TAXATION AND REVENUE
Chapter 144
• 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 taxpayer written notice in person or by certified mail of the amount of the additional tax. The director may only base an additional assessment upon an estimate of the taxpayer's liability under sections 144.600 to 144.748, if:
(1) The taxpayer fails to file a return; or
(2) The taxpayer's books and records are incomplete or illegible in the opinion of the director when conducting an examination of the accuracy of any return filed by the taxpayer; or
(3) The taxpayer denies the director access to the taxpayer's books and records for the purpose of conducting an examination of the accuracy of any return filed by the taxpayer.
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(L. 1959 H.B. 35 § 16, A.L. 1994 S.B. 477, et al.)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.675 - Penalty assessed for fraud or evasion, notice.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1959
144.675. Penalty assessed for fraud or evasion, notice. —
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 director of revenue shall promptly thereafter give to the person written notice of the assessment and penalty, which shall be served personally or by certified mail.
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(L. 1959 H.B. 35 § 17)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.690 - Final assessments may be filed in clerk's office, executions thereon — remedies cumulative.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1959
144.690. Final assessments may be filed in clerk's office, executions thereon — remedies cumulative. —
1. If any taxpayer refuses or neglects to pay any tax, interest or penalty imposed by this law when due and the assessment of which has become final, the director may file for record in the office of the clerk of the circuit court in any county in which the taxpayer owing the tax, interest or penalty resides, or has a place of business or in which he has property, or all of them, a certificate specifying the amount of the tax, interest and penalties due and the name of the taxpayer liable. The clerk of the circuit court shall file the certificate of record and enter it in the record of the circuit court for judgments and decrees under the procedure prescribed for filing transcripts of judgments. From the time of the filing of the certificate, the amount of the tax, interest and penalties specified therein shall have the force and effect of a judgment of the circuit court until satisfied by the director of revenue through his duly authorized agents. Execution shall issue at the request of the director of revenue or his agent as is provided in the case of other judgments. No exemption shall be allowed from the levy of an execution issued for the tax, interest and penalties and no indemnifying bond is required by the sheriff before making levy.
2. The foregoing remedy is cumulative and in addition to the methods given the director of revenue for the collection of the Missouri sales tax which are here made available to him in the collections of the tax, interest and penalties imposed by sections 144.600 to 144.745. No action taken shall be construed as an election on the part of the state or any of its officers to pursue any remedy or action hereunder to the exclusion of any other remedy or action for which provision is made.
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(L. 1959 H.B. 35 § 24)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.695 - Excess payments to be adjusted or refunded.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1959
144.695. Excess payments to be adjusted or refunded. —
If, upon examination of any return, it appears that the taxpayer has paid an amount in excess of that properly due, the amount of the excess shall be credited by the director of revenue against any tax installment thereafter due from the taxpayer under the provisions of this law or refunded. The general assembly shall appropriate and set aside funds sufficient for the use of the director of revenue to make any refund of taxes required by this section.
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(L. 1959 H.B. 35 § 14)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.696 - Refund of overpayments — claim for refund — time for making claims.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1986
144.696. Refund of overpayments — claim for refund — time for making claims. —
Section 144.190, pertaining to the refund of overpayments, claims for refund, and the time within which refunds shall be claimed, is applicable to the tax levied under the compensating use tax law.
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(L. 1986 S.B. 669, et al. § 4)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.700 - Revenue placed in general revenue, exception placement in school district trust fund — payment under protest, procedure, appeal, refund.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1993
144.700. Revenue placed in general revenue, exception placement in school district trust fund — payment under protest, procedure, appeal, refund. —
1. All revenue received by the director of revenue from the tax imposed by sections 144.010 to 144.430 and 144.600 to 144.745, except that revenue derived from the rate of one cent on the dollar of the tax which shall be held and distributed in the manner provided in sections 144.701 and 163.031, shall be deposited in the state general revenue fund, including any payments of the taxes made under protest.
2. The director of revenue shall keep accurate records of any payment of the tax made under protest. In the event any payment shall be made under protest:
(1) A protest affidavit shall be submitted to the director of revenue within thirty days after the payment is made; and
(2) An appeal shall be taken in the manner provided in section 144.261 from any decision of the director of revenue disallowing the making of the payment under protest or an application shall be filed by a protesting taxpayer with the director of revenue for a stay of the period for appeal on the ground that a case is presently pending in the courts involving the same question, with an agreement by the taxpayer to be bound by the final decision in the pending case.
3. Nothing in this section shall be construed to apply to any refund to which the taxpayer would be entitled under any applicable provision of law.
4. All payments deposited in the state general revenue fund that are made under protest shall be retained in the state treasury if the taxpayer does not prevail. If the taxpayer prevails, then taxes paid under protest shall be refunded to the taxpayer, with all interest income derived therefrom, from funds appropriated by the general assembly for such purpose.
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(L. 1959 H.B. 35 § 26, A.L. 1961 p. 630, A.L. 1978 S.B. 661, A.L. 1981 H.B. 129, A.L. 1982 Adopted by Initiative, Proposition C, November 2, 1982, A.L. 1983 1st Ex. Sess. H.B. 10, A.L. 1993 S.B. 380)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.701 - One cent sales and use tax designated local tax — collection fee allowed state — school district trust fund created, investment.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1993
144.701. One cent sales and use tax designated local tax — collection fee allowed state — school district trust fund created, investment. —
The revenue derived from the rate of one cent on the dollar of the tax imposed by sections 144.010 to 144.430 and sections 144.600 to 144.745 which shall be deemed to be local tax revenue, shall be deposited by the state treasurer in a special trust fund, which is hereby created, to be known as the "School District Trust Fund". The money in the fund shall be distributed to the public school districts of the state in the manner provided in sections 163.031 and 163.087 and shall be appropriated and used for no other purpose; except that, of all refunds made of taxes collected under the provisions of sections 144.010 to 144.430 and sections 144.600 to 144.745, the appropriate percentage of any refund shall be paid from the school district trust fund, and except that the state may retain a fee as a charge for collecting and disbursing moneys so deposited, and transfers may be made from the fund as provided in section 164.013. The state collection fee shall not exceed two and one-half million dollars or one percent of the amount deposited in the fund, whichever is less. The fee shall be negotiated annually through the appropriation process. Any balance remaining in the fund at the end of an appropriation period shall not be transferred to general revenue, and the provisions of section 33.080 shall not apply to the fund. Moneys in the trust fund shall be invested by the state treasurer in the same deposits and obligations in which state funds are authorized by law to be invested, except that the deposits and obligations shall mature and become payable in time for distribution of the funds as provided in sections 163.031 and 163.087.
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(L. 1982 Adopted by Initiative, Proposition C, November 2, 1982, A.L. 1983 H.B. 310, A.L. 1993 S.B. 380)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.705 - Rules and regulations, adoption — copies available.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1959
144.705. Rules and regulations, adoption — copies available. —
1. The director of revenue shall make and enforce reasonable rules and regulations and prescribe forms for the administration and enforcement of this law and may require the services of the attorney general and the prosecuting or circuit attorney of any county or city.
2. The rules, regulations and forms shall be dated and issued under a systematic method of numbering and copies made available to any person requesting them. A complete file of all the rules, regulations and forms shall be kept in the office of the director.
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(L. 1959 H.B. 35 § 2)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.715 - Notices served, how.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1978
144.715. Notices served, how. —
All notices required or authorized by sections 144.600 to 144.745 to be given by mail to any taxpayer shall be addressed to him at his last known address.
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(L. 1959 H.B. 35 § 25, A.L. 1978 S.B. 661)