reglab/statecodes huggingface dataset:
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 149 - Cigarette Tax › Section 149.045 - Common carriers and warehousemen, duties of — damaged cigarettes, how handled.

Title X TAXATION AND REVENUE
Chapter 149
Effective - 28 Aug 1974
149.045. Common carriers and warehousemen, duties of — damaged cigarettes, how handled. —
1. The right of a common carrier in this state to carry unstamped cigarettes shall not be affected by this chapter. However, should any common carrier sell cigarettes to its passengers while being carried in this state, the sale shall be subject to the tax levied hereunder, and to the rules and regulations of the director.
2. Common carriers transporting cigarettes to a point within this state, or a bonded warehouseman or bailee having possession of cigarettes, are hereby required to transmit to the director, on forms and in the manner and time provided by him, a statement of the consignment of cigarettes showing the date, point of origin, point of delivery, to whom delivery was made, the amount of cigarettes refused by any consignee
*
and all the cigarettes returned to the manufacturer. Failure of carriers to file the reports shall make the carrier liable for any unpaid tax on the cigarettes. Cigarettes damaged in transit may be sold by the carrier when the cigarettes are refused by the consignee
*
if the carrier first obtains written authority of the director for the sale and pays the tax due thereon. Cigarettes damaged in transit which have been refused by the consignee
*
and not sold or returned to the manufacturer shall be destroyed in the presence of an agent of the director and the tax on the cigarettes shall be waived. Any consignee
*
who discovers a shortage in transit after signing a receipt of delivery shall be held responsible for the full tax on the total amount of cigarettes shown on the receipt of delivery. In all other instances of shortage in shipment of cigarettes as evidenced by waybill or invoice, the carrier shall be held liable for the tax due on all missing cigarettes unless the carrier shall furnish proof satisfactory to the director that the cause of the shortage was due to the theft of the cigarettes by a person outside of the employment of the carrier. Provided, the proof is satisfactory to the director, the tax on the missing cigarettes shall be waived. The proof shall be stated on forms furnished and prescribed by the director.
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(L. 1974 H.B. 1612 § 8)
*Word "cosignee" appears in original rolls.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 149 - Cigarette Tax › Section 149.051 - Failure to affix stamps, penalty — presumption that unstamped cigarettes are intended for sale.

Title X TAXATION AND REVENUE
Chapter 149
• Effective - 28 Aug 1986
149.051. Failure to affix stamps, penalty — presumption that unstamped cigarettes are intended for sale. —
1. Any person who fails to affix the stamps within the time and manner required of him under the provisions of this chapter shall pay, as a part of the tax imposed hereunder, a penalty equal to one hundred percent of the initial tax liability, and the tax and penalty thereon shall bear interest at the annual adjusted prime rate of interest as determined by section 32.065.
2. No person, other than licensed wholesalers or other persons as specifically provided for in this chapter, shall possess for the purpose of sale any cigarettes to which the stamps or meter units required by this chapter are not affixed.
3. Mere possession of an unstamped package of cigarettes by any person, except under circumstances specifically prescribed by this chapter, shall be prima facie evidence that the cigarettes are intended for sale.
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(L. 1974 H.B. 1612 § 9, A.L. 1986 S.B. 669, et al.)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 149 - Cigarette Tax › Section 149.061 - Sales on military reservations taxable, exceptions — federal government exempt, when.

Title X TAXATION AND REVENUE
Chapter 149
• Effective - 01 Oct 1993, see footnote
149.061. Sales on military reservations taxable, exceptions — federal government exempt, when. —
1. All wholesalers are hereby required to affix tax stamps to each package of cigarettes sold to civilian clubs or other social organizations located within the confines of a United States military camp or reservation located in the state, with the exception of post exchanges, commissaries and other instrumentalities of the federal government.
2. To be exempt under the provisions of this section, or from the tobacco products tax levied pursuant to section 149.160, the federal government shall issue a purchase order for all unstamped cigarettes or tobacco products exempt from tax and payment for the cigarettes or tobacco products exempt from tax shall be made directly by the federal government.
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(L. 1974 H.B. 1612 § 11, A.L. 1993 H.B. 564)
Effective 10-1-93
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 149 - Cigarette Tax › Section 149.065 - Revenue to fair share fund, health initiatives fund, and school moneys fund.

Title X TAXATION AND REVENUE
Chapter 149
• Effective - 01 Oct 1993, see footnote
149.065. Revenue to fair share fund, health initiatives fund, and school moneys fund. —
All taxes collected pursuant to this chapter, except for those portions required to be deposited in the fair share fund or the health initiatives fund, shall be deposited in the state treasury to the credit of the state school moneys fund.
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(L. 1974 H.B. 1612 § 12, A.L. 1984 H.B. 1611 Revision, A.L. 1993 H.B. 564)
Effective 10-1-93
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 149 - Cigarette Tax › Section 149.071 - Fraudulent activity relative to tax stamps a felony — penalty.

Title X TAXATION AND REVENUE
Chapter 149
Effective - 28 Aug 2021, 2 histories
149.071. Fraudulent activity relative to tax stamps a felony — penalty. —
Any person who shall, without the authorization of the director of revenue, make or manufacture, or who shall falsely or fraudulently forge, counterfeit, reproduce, restore, or process any stamp, impression, copy, facsimile, or other evidence for the purpose of indicating the payment of the tax levied by this chapter, or who shall knowingly or by a deceptive act use or pass, or tender as true, or affix, impress, or imprint, by use of any device, rubber stamp or by any other means, or any package containing cigarettes, any unauthorized, false, altered, forged, counterfeit or previously used stamp, impressions, copies, facsimiles or other evidence of cigarette tax payment, shall be guilty of a felony and, upon conviction, shall be punished by imprisonment by the state department of corrections for a term of not less than two years nor more than five years.
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(L. 1974 H.B. 1612 § 13, A.L. 2021 S.B. 26 merged with S.B. 53 & 60)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 149 - Cigarette Tax › Section 149.076 - Failure to make or falsification of required return or refusal to permit inspection of records prohibited — false report or application a felony, penalty.

Title X TAXATION AND REVENUE
Chapter 149
Effective - 28 Aug 2021, 2 histories
149.076. Failure to make or falsification of required return or refusal to permit inspection of records prohibited — false report or application a felony, penalty. —
1. No manufacturer, wholesaler or retailer shall fail or refuse to make any return required by the director, or refuse to permit the director or his or her duly authorized representatives to examine records, papers, files and equipment pertaining to the person's business made taxable by this chapter. No person shall make an incomplete, false or fraudulent return under this chapter, or attempt to do anything to evade full disclosure of the facts or to avoid the payment in whole or in part of the tax or interest due.
2. Any person who files a false report or application or makes a false entry in any record relating to the purchase and sale of cigarettes shall be guilty of a felony and, upon conviction, shall be punished by imprisonment by the state department of corrections for a term of not less than two years nor more than five years.
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(L. 1974 H.B. 1612 § 14, A.L. 2021 S.B. 26 merged with S.B. 53 & 60)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 149 - Cigarette Tax › Section 149.081 - Violation not otherwise specified a misdemeanor, penalty.

Title X TAXATION AND REVENUE
Chapter 149
Effective - 28 Aug 1974
149.081. Violation not otherwise specified a misdemeanor, penalty. —
A person who violates any provision of this chapter for which no criminal penalty is otherwise provided shall be guilty of a misdemeanor and, upon conviction, shall be punished by confinement in the county jail for a term not exceeding one year, or by a fine of not more than five hundred dollars, or by both such fine and confinement.
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(L. 1974 H.B. 1612 § 15)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 149 - Cigarette Tax › Section 149.082 - Additional tax — rate — collection — deposit — if federal excise tax reimposed, effect.

Title X TAXATION AND REVENUE
Chapter 149
Effective - 28 Aug 1985
149.082. Additional tax — rate — collection — deposit — if federal excise tax reimposed, effect. —
1. In addition to the tax imposed in section 149.015, there is hereby imposed a tax upon the sale of cigarettes equal to that portion of the federal excise tax on cigarettes which is abolished on October 1, 1985. The tax imposed by this section shall be collected in the same manner and at the same time as the tax imposed in section 149.015; however, any portion of such tax shall not be imposed or collected to the extent that the federal government reimposes or imposes or otherwise collects all or part of the federal excise tax now imposed.
2. The provisions of section 149.065 to the contrary notwithstanding, the proceeds from the tax imposed by this section, less any compensation authorized for wholesalers for affixing stamps as provided in section 149.021, shall be deposited in the state treasury to the credit of general revenue.
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(L. 1985 H.B. 855 § 149.080)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 149 - Cigarette Tax › Section 149.160 - Tax upon first sale, rate, payment, credit — deposit of funds into health initiatives fund — contingent expiration.

Title X TAXATION AND REVENUE
Chapter 149
• Effective - 01 Oct 1993, see footnote
149.160. Tax upon first sale, rate, payment, credit — deposit of funds into health initiatives fund — contingent expiration. —
1. A tax is levied upon the first sale of tobacco products, other than cigarettes, within the state. The tax on tobacco products shall be at the rate of ten percent of the manufacturer's invoice price before discounts and deals, and shall be paid by the person making the first sale within the state. Licensed persons making first sales within the state shall be allowed approved credit for returned merchandise provided the tax was paid on the returned merchandise and the purchaser was given a refund or credit. Such licensed person shall take such approved credit on the return for the month in which the purchaser was given the refund or credit.
2. The tax shall not apply to tobacco products when the first sale within the state has occurred on such tobacco products prior to October 1, 1993.
3. Amounts generated by the tax levied in this section shall be deposited in the health initiatives fund created by section 191.831.
4. When the general assembly appropriates an amount equal to twenty-five percent of the net federal reimbursement allowance to the health initiatives fund, this section shall expire
*
. As used in this section,
"net federal reimbursement allowance"
shall mean that amount of the federal reimbursement allowance in excess of the amount of state matching funds necessary for the state to make payments required by subsection 1 of section 208.471 or, if the payments exceed the amount so required, the actual payments made for the purposes specified in subsection 1 of section 208.471.
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(L. 1993 H.B. 564)
Effective 10-1-93
*Conditional expiration date
*Revisor's Note: To date, the revenue generated by the additional two mills tax is being deposited in the health initiatives fund in accordance with Section 149.015.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 149 - Cigarette Tax › Section 149.170 - Filing of return, remittance of amounts, required, when — rules — maintenance of records.

Title X TAXATION AND REVENUE
Chapter 149
• Effective - 31 Dec 1994, see footnote
149.170. Filing of return, remittance of amounts, required, when — rules — maintenance of records. —
1. Each person responsible for the payment of the taxes levied in section 149.160 shall file a return and remit amounts owed monthly to the director of revenue on or before the fifteenth day of the month following the first sale within the state. From every remittance to the director of revenue made on or before the date when the same becomes due, the person required to remit the same shall be entitled to deduct and retain an amount equal to two percent thereof.
2. The director shall promulgate reasonable rules and regulations governing collection and administration of the taxes levied under section 149.160, including such record keeping requirements as will enable the director to determine that all amounts owed are remitted when due. All of the records required by rule of the director to be maintained by persons responsible for the payment of the taxes levied in section 149.160 shall be retained by such persons for a period of three years following the due date of taxes on merchandise represented by such records. During the three-year period, the director shall have the right to conduct reasonable inspections and audits of such records.
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(L. 1993 H.B. 564, A.L. 1994 S.B. 477, et al.)
Effective 12-31-94, and shall apply to all tax periods beginning on or after 1-1-95 (S.B. 477 § C, 1994)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 149 - Cigarette Tax › Section 149.180 - Rules and regulations, procedure.

Title X TAXATION AND REVENUE
Chapter 149
• Effective - 28 Aug 1995
149.180. Rules and regulations, procedure. —
The director shall promulgate reasonable rules and regulations providing for the refund of taxes paid under section 149.170 which are later determined to not be owed to the state. No rule or portion of a rule promulgated under the authority of sections 149.170 to 149.192 shall become effective unless it has been promulgated pursuant to the provisions of section 536.024.
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(L. 1993 H.B. 564, A.L. 1995 S.B. 3)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 149 - Cigarette Tax › Section 149.190 - Assessment by director, method — estimate by director, notice — failure to pay, penalty — purchase from wholesaler without license, penalty — sales to unlicensed retailers, penalty.

Title X TAXATION AND REVENUE
Chapter 149
• Effective - 01 Oct 1993, see footnote
149.190. Assessment by director, method — estimate by director, notice — failure to pay, penalty — purchase from wholesaler without license, penalty — sales to unlicensed retailers, penalty. —
1. If the director is not satisfied that the report filed or the amount of tax paid is accurate, he may, after investigating and upon finding such inaccuracy, make an assessment of tax due based upon such investigation. The director shall give written notice by registered or certified mail to the person of the assessment, addressed to the person at his last known address.
2. If a person fails to file any return required by section 149.170, the director shall make an estimate, based upon information available to him, for the period for which the person failed to file the return and, upon the basis of the estimate, shall assess the tax due from such person. The director shall give to the person written notice of the assessment by registered or certified mail to the person's last known address.
3. Any person responsible for the tax imposed in section 149.160 who fails to pay such tax within the time and manner required by law, shall pay, as part of the tax imposed, a penalty equal to twenty-five percent of the tax liability, and the tax shall bear interest at the rate established in section 32.065.
4. Any person not possessing a valid tobacco products license selling tobacco products at retail within the state, when such tobacco products have not been purchased from a licensed wholesaler, shall be subject to all applicable provisions of subsections 1 to 3 of this section. Such person shall also be assessed an additional penalty equal to one hundred percent of the tax owed.
5. Any person, other than a licensed wholesaler, making sales of tobacco products to unlicensed retailers in the state shall be subject to all applicable provisions of subsections 1 to 3 of this section. Such person shall also be assessed an additional penalty equal to one hundred percent of the tax owed.
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(L. 1993 H.B. 564)
Effective 10-1-93
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 149 - Cigarette Tax › Section 149.192 - Preemption.

Title X TAXATION AND REVENUE
Chapter 149
• Effective - 01 Oct 1993, see footnote
149.192. Preemption. —
The general assembly hereby occupies and preempts the entire field of legislation increasing the taxation of cigarettes and tobacco products to the complete exclusion of any order, ordinance or regulation by any political subdivision of this state. Any future orders, ordinances or regulations in this field shall be null and void. No county, city, town, village, municipality, or other political subdivision of this state shall adopt any order, ordinance or regulation increasing the tax levied on cigarettes and tobacco products. The tax levied by any county, city, town, village, municipality, or other political subdivision of this state shall not exceed the amount of tax levied on September 30, 1993.
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(L. 1993 H.B. 564)
Effective 10-1-93
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 149 - Cigarette Tax › Section 149.203 - Revocation or suspension of a wholesaler's license, when — civil penalty, when — cigarettes deemed contraband, when.

Title X TAXATION AND REVENUE
Chapter 149
• Effective - 28 Aug 2002, 2 histories
149.203. Revocation or suspension of a wholesaler's license, when — civil penalty, when — cigarettes deemed contraband, when. —
1. The director may revoke or suspend the license or licenses of any wholesaler pursuant to the procedures set forth in section 149.035 upon finding a violation of section 149.200, or any implementing rule promulgated by the director pursuant to this chapter. In addition, the director may impose on any person a civil penalty in an amount not to exceed the greater of five hundred percent of the retail value of the cigarettes involved or five thousand dollars, upon finding a violation by such person of sections 149.200 to 149.215, or any implementing rule promulgated by the director pursuant to this chapter.
2. Cigarettes that are acquired, held, owned, possessed, transported in, imported into, or sold or distributed in this state in violation of sections 149.200 to 149.215 or sections 196.1000 to 196.1003 shall be deemed contraband pursuant to section 149.055 and are subject to seizure and forfeiture as provided therein. Any cigarettes shall be deemed contraband whether the violation of sections 149.200 to 149.215 is knowing or otherwise.
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(L. 2001 H.B. 381, A.L. 2002 S.B. 1266)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 149 - Cigarette Tax › Section 149.206 - Violation deemed unlawful trade practice.

Title X TAXATION AND REVENUE
Chapter 149
• Effective - 28 Aug 2002, 2 histories
149.206. Violation deemed unlawful trade practice. —
A violation of sections 149.200 to 149.215 shall constitute an unlawful trade practice as provided in section 407.020 and in addition to any remedies or penalties set forth in sections 149.200 to 149.215, shall be subject to any remedies or penalties available for a violation of that section.
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(L. 2001 H.B. 381, A.L. 2002 S.B. 1266)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 149 - Cigarette Tax › Section 149.212 - Director to enforce provisions of sections 149.200 to 149.215 — attorney general's concurrent power — injunctive relief available, when.

Title X TAXATION AND REVENUE
Chapter 149
• Effective - 28 Aug 2002, 2 histories
149.212. Director to enforce provisions of sections 149.200 to 149.215 — attorney general's concurrent power — injunctive relief available, when. —
Sections 149.200 to 149.215 shall be enforced by the director provided, that at the request of the director or the director's duly authorized agent, the state highway patrol and all local police authorities shall enforce the provisions of sections 149.200 to 149.215. The attorney general has concurrent power with the prosecuting attorneys of the states to enforce the provisions of sections 149.200 to 149.215. Any person who sells, distributes, or manufactures cigarettes and sustains direct economic or commercial injury as a result of a violation of sections 149.200 to 149.215 may bring an action in good faith for appropriate injunctive relief.
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(L. 2001 H.B. 381, A.L. 2002 S.B. 1266)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 149 - Cigarette Tax › Section 149.215 - Severability clause.

Title X TAXATION AND REVENUE
Chapter 149
• Effective - 28 Aug 2002, 2 histories
149.215. Severability clause. —
If any provision of sections 149.200 to 149.212 is held invalid, the remainder of such sections shall not be affected.
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(L. 2001 H.B. 381, A.L. 2002 S.B. 1266)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes › Section 150.010 - Merchant defined.

Title X TAXATION AND REVENUE
Chapter 150
• Effective - 01 Jan 1975, see footnote
150.010. Merchant defined. —
1. Every person, corporation, copartnership or association of persons, except motor vehicle dealers as defined in sections 150.010 to 150.015, who shall deal in the selling of goods, wares and merchandise at any store, stand or place occupied for that purpose, is declared to be a
"merchant"
. Every person, corporation, copartnership or association of persons doing business in this state shall, as a practice in the conduct of such business, make or cause to be made any wholesale or retail sales of goods, wares and merchandise to any person, corporation, copartnership or association of persons, shall be deemed to be a merchant whether said sales be accommodation sales, whether they be made from a stock of goods on hand or by ordering goods from another source, and whether the subject of said sales be similar or different types of goods than the type, if any, regularly manufactured, processed or sold by said seller.
2. The term "merchant" includes motor vehicle dealers as defined in sections 150.010 to 150.015, but motor vehicle dealers shall not be subject to any ad valorem tax on his stock of goods, wares and merchandise, as otherwise prescribed by this chapter, and a motor vehicle property tax as prescribed by sections 150.010 to 150.015 shall be levied in lieu of such ad valorem tax.
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(RSMo 1939 § 11303, A.L. 1945 p. 1838, A.L. 1974 S.B. 402)
Prior revisions: 1929 § 10075; 1919 § 13065; 1909 § 11617
Effective 1-1-75
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes › Section 150.015 - Revocation or suspension of dealer's license, when.

Title X TAXATION AND REVENUE
Chapter 150
• Effective - 28 Aug 1975
150.015. Revocation or suspension of dealer's license, when. —
The director of revenue shall have the power to revoke or suspend the license of any dealer who willfully fails or refuses to affix the tax stamps herein provided to the application for title in the manner provided in section 301.430 and shall provide by regulation the manner in which an application for title shall be processed should a dealer fail, refuse or neglect to affix the tax stamps.
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(L. 1974 S.B. 402 § B, A.L. 1975 H.B. 954)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes › Section 150.020 - Term merchant construed.

Title X TAXATION AND REVENUE
Chapter 150
• Effective - 28 Aug 1945
150.020. Term merchant construed. —
The term
"merchant"
, as used in sections 150.010 to 150.290, shall be construed to include all merchants, commission merchants, grocers, manufacturers and dealers in drugs and medicines, except physicians for medicines used in their practice, whether trading as wholesale or retail dealers.
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(RSMo 1939 § 11327, A.L. 1945 p. 1838)
Prior revisions: 1929 § 10099; 1919 § 13090; 1909 § 11642
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes › Section 150.030 - Farmer not merchant.

Title X TAXATION AND REVENUE
Chapter 150
• Effective - 28 Aug 1945
150.030. Farmer not merchant. —
Any farmer residing in this state who shall grow or process any article of farm produce or farm products on his farm is hereby authorized and permitted to vend, retail or wholesale said products, free from license, fee or taxation from any county or municipality, in any quantity he may choose, and by doing so shall not be considered a merchant; provided, he does not have a regular stand or place of business away from his farm; and provided further, that any such produce or products shall not be exempted from such health or police regulations as any community may require.
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(RSMo 1939 § 11330, A.L. 1945 p. 1838 § 11329)
Prior revisions: 1929 § 10102; 1919 § 13093; 1909 § 11645
(1976) Held that growing and sale of horticultural and floracultural products as well as bedding plants qualifies as farming and sale of such products by grower is exempt from municipal merchants tax. Kansas City v. Rosehill Gardens, Inc. (Mo.), 542 S.W.2d 776.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes › Section 150.035 - New motor vehicle defined.

Title X TAXATION AND REVENUE
Chapter 150
• Effective - 28 Aug 1976
150.035. New motor vehicle defined. —
As used in sections 150.010 to 150.290, the term
"new motor vehicle"
means any self-propelled vehicle designed for operation upon the highways, except farm tractors, which has not been previously titled and which is held for sale in the ordinary course of business.
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(L. 1976 S.B. 828)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes › Section 150.040 - Tax, computed how — exemptions.

Title X TAXATION AND REVENUE
Chapter 150
• Effective - 01 Jan 1982, see footnote
150.040. Tax, computed how — exemptions. —
Merchants shall pay an ad valorem tax equal to that which is levied upon real estate on the amount of all goods, wares and merchandise, except for grain and other agricultural crops in an unmanufactured condition, as defined in section 137.010, which are subject to assessment, valuation, and taxation under subsection 3 of section 137.115, which they may have in their possession or under their control, whether owned by them or consigned to them for sale, on January first of each year; provided, that no commission merchant shall be required to pay any tax on any unmanufactured article, the growth or produce of this or any other state, which may have been consigned for sale, and in which he has no ownership or interest other than his commission.
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(RSMo 1939 § 11305, A.L. 1945 p. 1838, A.L. 1976 S.B. 828, A.L. 1979 S.B. 425, A.L. 1981 S.B. 13)
Prior revisions: 1929 § 10077; 1919 § 13067; 1909 § 11619
Effective 1-1-82
(1973) State and federal taxes already paid on items of inventory are properly included in value of inventory for tax purposes under this section. Robert Williams & Co. Inc. v. State Tax Comm. of Mo. (Mo.), 498 S.W.2d 527.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes › Section 150.050 - Annual statement — merchants' tax book — township organization counties.

Title X TAXATION AND REVENUE
Chapter 150
• Effective - 28 Aug 1945
150.050. Annual statement — merchants' tax book — township organization counties. —
1. On the first Monday in May, 1946, and on the same date each year thereafter, it shall be the duty of each person, corporation or copartnership or persons, as provided by sections 150.010 to 150.290, to furnish to the assessor of the county in which such license may have been granted a statement of the greatest amount of goods, wares, and merchandise, which he or they may have had on hand at any one time between the first Monday in January and the first Monday in April next preceding; said statement shall include goods, wares, and merchandise owned by such merchant, and consigned to him or them for sale by other parties.
2. Said statement shall be signed and verified by the affidavit of such person, or some member of the copartnership, or by the manager or authorized officer of such person, corporation, or copartnership, before some officer authorized by law to administer the oath, that such statement contains a just and true account of the aggregate amount of all goods, wares and merchandise taxable by law.
3. It shall be the duty of the county assessor to enter such statements in a book to be prepared for that purpose at the expense of the county, suitably ruled, with columns for the name of the merchant, the amount of his or their statements as returned to the assessor, the valuation of such statements as equalized by the county board of equalization, and for state, county and school taxes, and such other columns as may be found useful or convenient in practice; such book shall be verified by the affidavit of the assessor, annexed thereto, in the following words, to wit:
"______, being duly sworn, makes oath and says that he has made diligent efforts to secure sworn statements from all persons, corporations or firms doing business as merchants in the county of which he is assessor; that so far as he has been able to secure such statements they are correctly set forth in the foregoing book."
4. Provided, that in counties under township organization the statements herein provided for shall be made by the township assessor who shall deliver the same to the clerk of the county commission, who shall return the book to the county board of equalization on the second Monday in July, and thereafter the same proceedings shall be had thereon as in other counties.
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(RSMo 1939 §§ 11309, 11310, A.L. 1945 p. 1838, A.L. 1945 p. 1959)
Prior revisions: 1929 §§ 10081, 10082; 1919 §§ 13071, 13072; 1909 §§ 11623, 11624
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes › Section 150.055 - Assessor to inspect merchants' establishments and report.

Title X TAXATION AND REVENUE
Chapter 150
• Effective - 28 Aug 1951
150.055. Assessor to inspect merchants' establishments 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, store or other establishment owned and operated by any merchant within his county, for the purpose of obtaining such information as may be desirable or necessary to provide an accurate basis for comparison with the statement made by such merchant under section 150.050. A report of the information so obtained with respect to each merchant, in such form as may be prescribed by the county commission, shall be made by the assessor to the county board of equalization.
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(L. 1951 p. 869)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes › Section 150.060 - Equalization of valuations by board — notice of raise.

Title X TAXATION AND REVENUE
Chapter 150
• Effective - 28 Aug 1951
150.060. Equalization of valuations by board — notice of raise. —
1. The assessor or the county clerk shall return the merchants' tax book and the assessor shall make the reports required by section 150.055 to the county board of equalization on the second Monday in July in each year, which said board is hereby required to meet at the office of the clerk of the county commission on the second Monday in July in each and every year, for the purpose of equalizing the valuation of merchants' statements, and to that end shall carefully compare the statements made by such merchants with the reports made by the assessor under section 150.055, and shall have the same powers and shall proceed in the same manner as provided by law, for the equalization of real and personal property, so far as is consistent with the provisions of sections 150.010 to 150.290; but after the board shall have raised the valuation of any statement, it shall give notice of the fact to the person, corporation or firm whose statement shall have been raised in amount, by personal notice through the mail, specifying the amount of such raise, and that the said board will meet on the second Monday in August to hear reasons, if any may be given, why such increase should not be made.
2. The members of the county board of equalization shall receive the same per diem for services under this section as provided by law for services in equalizing real and personal property, and the sum of the valuation of the statements as equalized by the county board of equalization shall be included in and made a part of the total valuation of property taxable for all purposes.
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(RSMo 1939 § 11309, A.L. 1945 p. 1838, A.L. 1945 p. 1959, A.L. 1951 p. 869)
Prior revisions: 1929 § 10081; 1919 § 13071; 1909 § 11623
(1960) Where records of county board of equalization failed to affirmatively show that taxpayer was notified by mail of increase in the valuation of property in merchant's statement, the increase was void. State ex rel. Wilson Chevrolet v. Wilson (Mo.), 332 S.W.2d 867.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes › Section 150.070 - Clerk to extend tax book and deliver to collector — compensation for such duty, state to pay one-half.

Title X TAXATION AND REVENUE
Chapter 150
• Effective - 01 Jan 1988, see footnote
150.070. Clerk to extend tax book and deliver to collector — compensation for such duty, state to pay one-half. —
After the county board of equalization shall have completed the equalization of such statements, the clerk of the county commission shall extend on such book all proper taxes at the same rate as assessed for the time on real estate, and he shall, on or before the first day of November thereafter, make out and deliver to the collector a copy of such book, properly certified, and take the receipt of the collector therefor, which receipt shall specify the aggregate amount of each kind of taxes due thereon, and the clerk shall charge the collector with the amount of such taxes; and such clerk shall receive as compensation for making such tax book, copy, filing statements, and certifying the same the sum of six cents for each name or firm, one-half payable by the county, and the other by the state; provided, that in counties of the first class and the city of St. Louis, any compensation provided for herein, received by the clerk of the county commission, shall be paid into the county or city treasury, as provided by law.
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(RSMo 1939 § 11309, A.L. 1945 p. 1838, A.L. 1945 p. 1959, A.L. 1977 S.B. 277, A.L. 1981 H.B. 114 & 146, A.L. 1987 S.B. 65, et al.)
Prior revisions: 1929 § 10081; 1919 § 13071; 1909 § 11623
Effective 1-1-88
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes › Section 150.080 - Report to state tax commission (cities of 100,000 or more).

Title X TAXATION AND REVENUE
Chapter 150
• Effective - 28 Aug 1945
150.080. Report to state tax commission (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 of all merchants as to their properties for taxation, shall annually, under oath, on or before the first Monday in October in each year, deliver to the state tax commission a full and true statement to each, showing the names of such merchants, alphabetically arranged, and opposite each name such officer shall, in a separate column, give the total valuation of all merchandise and other properties returned for taxation within such cities.
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(RSMo 1939 § 11311, A.L. 1945 p. 1838)
Prior revisions: 1929 § 10083; 1919 § 13073; 1909 § 11625
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes › Section 150.100 - License necessary — information to be given in application for license — penalty.

Title X TAXATION AND REVENUE
Chapter 150
• Effective - 28 Aug 1945
150.100. License necessary — information to be given in application for license — penalty. —
No person, corporation, copartnership or association of persons shall deal as a merchant without a license first obtained according to law; and every applicant for a license shall affirmatively state in a written application whether goods, wares and merchandise are to be sold by applicant at wholesale, at retail, or at both wholesale and retail. Every person or corporation so offending shall upon conviction thereof be deemed guilty of a misdemeanor.
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(RSMo 1939 § 11304, A.L. 1945 p. 1838)
Prior revisions: 1929 § 10076; 1919 § 13066; 1909 § 11618
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes › Section 150.110 - Collector to call on merchants — report violations to grand jury or prosecuting attorney.

Title X TAXATION AND REVENUE
Chapter 150
• Effective - 28 Aug 1945
150.110. Collector to call on merchants — report violations to grand jury or prosecuting attorney. —
It shall be the duty of the several collectors to call at least as often as once in every three months on all merchants who are required by law to take out license, and to offer to furnish such as have not a license, with a license; and the said collector shall report to each grand jury or prosecuting attorney of his county the names and localities of all persons who refuse to take out or renew their license at the proper time as required by law.
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(RSMo 1939 § 11326, A.L. 1945 p. 1838)
Prior revisions: 1929 § 10098; 1919 § 13089; 1909 § 11641
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes › Section 150.120 - Limitations of license.

Title X TAXATION AND REVENUE
Chapter 150
• Effective - 28 Aug 1945
150.120. Limitations of license. —
No license granted in virtue of this law shall authorize any person, corporation or copartnership of persons, to deal in the selling of goods, wares or merchandise in any other county than the one in which said license was granted, nor at more than one place within the proper county at the same time, nor for a longer period than twelve months.
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(RSMo 1939 § 11325, A.L. 1945 p. 1838)
Prior revisions: 1929 § 10097; 1919 § 13087; 1909 § 11639
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes › Section 150.130 - Blank licenses, form, issuance.

Title X TAXATION AND REVENUE
Chapter 150
• Effective - 28 Aug 1985
150.130. Blank licenses, form, issuance. —
The clerk of the county commission of each county shall issue as many blank licenses for vendors of goods, wares and merchandise, under the seal of the commission, as the commission shall direct, which license shall be in the following form:
The state of Missouri, to all who shall see these presents, greeting: Know ye that ______ is hereby authorized to vend goods, wares and merchandise at any one place within said county, for twelve months ending the ______ day of ______, next.
In testimony, I, ______, clerk of the county commission of ______ County, have affixed the seal of said commission, this ______ day of ______, 20______
__________________ , Collector
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(RSMo 1939 § 11312, A.L. 1945 p. 1838, A.L. 1985 S.B. 21)
Prior revisions: 1929 § 10084; 1919 § 13074; 1909 § 11626
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes › Section 150.140 - Blanks to collector.

Title X TAXATION AND REVENUE
Chapter 150
• Effective - 28 Aug 1945
150.140. Blanks to collector. —
Such clerk shall deliver to the collector of his county all licenses so issued, and charge him therewith in a book to be kept for that purpose.
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(RSMo 1939 § 11313, A.L. 1945 p. 1838)
Prior revisions: 1929 § 10085; 1919 § 13075; 1909 § 11627
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes › Section 150.150 - Collection of fees.

Title X TAXATION AND REVENUE
Chapter 150
• Effective - 28 Aug 2003
150.150. Collection of fees. —
The collector shall, at the time of delivering such license, collect the sum of up to twenty-five dollars, adjusted annually based on the consumer price index, not to exceed one hundred dollars, in all counties having a charter form of government and in any city not within a county which shall be set by such governing body. In all other counties, the fee shall be twenty-five dollars; provided, that five dollars of any fees herein received by the collector shall be paid into the county or city treasury as provided by law and twenty dollars shall be paid into the county employees' retirement fund created by sections 50.1000 to 50.1200.
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(RSMo 1939 § 11314, A.L. 1945 p. 1838, A.L. 1945 p. 1959, A.L. 1979 H.B. 148, A.L. 1994 H.B. 1566 and S.B. 579, A.L. 2003 H.B. 267)
Prior revisions: 1929 § 10086; 1919 § 13076; 1909 § 11628
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes › Section 150.190 - Collector, annual report to county commission, contents.

Title X TAXATION AND REVENUE
Chapter 150
• Effective - 28 Aug 1985
150.190. Collector, annual report to county commission, contents. —
Each collector shall annually return on oath:
(1) All blank licenses not granted by him; and
(2) A list of all licenses granted by him and not before accounted for, showing the name of the person to whom granted, the amount of tax collected on each, and the commencement and termination of each license granted by him.
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(RSMo 1939 § 11321, A.L. 1945 p. 1838, A.L. 1985 S.B. 21)
Prior revisions: 1929 § 10093; 1919 § 13083; 1909 § 11635
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes › Section 150.200 - Settlement of collector's accounts by commission — credits allowed collector.

Title X TAXATION AND REVENUE
Chapter 150
• Effective - 28 Aug 1985
150.200. Settlement of collector's accounts by commission — credits allowed collector. —
The county commission shall annually settle and adjust the accounts of the collector for licenses delivered to him, giving him credit for all blank licenses returned, and charging him for all licenses not returned, according to the statement required to be filed by the person having license; but, when the collector shows that he has exercised due diligence to collect outstanding merchants' taxes against the merchant and that the same is uncollectible, the county commission, upon a showing of said facts, may allow the collector credit for the amount thereof.
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(RSMo 1939 § 11322, A.L. 1945 p. 1838, A.L. 1985 S.B. 21)
Prior revisions: 1929 § 10094; 1919 § 13084; 1909 § 11636
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes › Section 150.210 - Erroneous return by collector — penalty.

Title X TAXATION AND REVENUE
Chapter 150
• Effective - 28 Aug 1985
150.210. Erroneous return by collector — penalty. —
If the collector shall fail to return a number of such statements corresponding with the number of the licenses not returned, the commission shall, for each license not returned above the number of such statements returned, charge him, in such settlement, a sum of not less than two hundred dollars nor more than five hundred dollars.
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(RSMo 1939 § 11323, A.L. 1945 p. 1838, A.L. 1985 S.B. 21)
Prior revisions: 1929 § 10095; 1919 § 13085; 1909 § 11637
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes › Section 150.220 - Certify to director of revenue amount charged to county collector.

Title X TAXATION AND REVENUE
Chapter 150
• Effective - 28 Aug 1945
150.220. Certify to director of revenue amount charged to county collector. —
The commission, in ascertaining the amount received by the collector for licenses and taxes, on or for which he shall have become chargeable under this law, shall cause their clerk, at each term, to certify to the director of revenue the amount so charged against the collector of their county.
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(RSMo 1939 § 11324, A.L. 1945 p. 1838)
Prior revisions: 1929 § 10096; 1919 § 13086; 1909 § 11638
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes › Section 150.230 - Failure to pay tax, forfeiture of license.

Title X TAXATION AND REVENUE
Chapter 150
• Effective - 28 Aug 1985
150.230. Failure to pay tax, forfeiture of license. —
Every person, corporation or copartnership of persons, to whom a license shall have been granted to vend goods, wares and merchandise, who has filed a correct statement as herein required, and failed to pay the amount of revenue so owing to the collector of the proper county, shall be deemed to have forfeited the license issued to him or them in virtue hereof, and judgment shall be rendered for the plaintiff in damages, for double the amount of such revenue and costs.
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(RSMo 1939 § 11315, A.L. 1945 p. 1838, A.L. 1985 S.B. 21)
Prior revisions: 1929 § 10087; 1919 § 13077; 1909 § 11629
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes › Section 150.235 - Tax delinquent, when — penalties.

Title X TAXATION AND REVENUE
Chapter 150
• Effective - 28 Aug 1985
150.235. Tax delinquent, when — penalties. —
Any person who shall fail to pay to the collector of revenue any merchants' and manufacturers' tax on the property of such person in said county on or before the thirty-first day of December next after the same shall have been assessed and levied shall be deemed delinquent, and said delinquent taxpayer shall pay in addition to such taxes a penalty of one percent per month plus ten percent interest, but such penalties shall not exceed more than ten percent per annum.
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(L. 1965 p. 268 § 1, A.L. 1985 S.B. 21)