reglab/statecodes huggingface dataset:
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.071 - Rescission of sale requires tax refund, when.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 2013
144.071. Rescission of sale requires tax refund, when. —
1. In all cases where the purchaser of a motor vehicle, trailer, boat or outboard motor rescinds the sale of that motor vehicle, trailer, boat or outboard motor and receives a refund of the purchase price and returns the motor vehicle, trailer, boat or outboard motor to the seller within sixty calendar days from the date of the sale, any tax paid to the department of revenue shall be refunded to the purchaser upon proper application to the director of revenue.
2. In any rescission whereby a seller reacquires title to the motor vehicle, trailer, boat or outboard motor sold by him and the reacquisition is within sixty calendar days from the date of the original sale, the person reacquiring the motor vehicle, trailer, boat or outboard motor shall be entitled to a refund of any tax paid as a result of the reacquisition of the motor vehicle, trailer, boat or outboard motor, upon proper application to the director of revenue.
3. Any city or county tax refunds shall be deducted by the director of revenue from the next remittance made to that city or county.
4. Each claim for refund must be made within one year after payment of the tax on which the refund is claimed.
5. As used in this section, the term
"boat"
includes all motorboats and vessels as the terms "motorboat" and "vessel" are defined in section 306.010.
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(L. 1977 S.B. 367, A.L. 1990 S.B. 494, 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 144.088 - Definitions — rate of sales tax stated on receipt or invoice, when, contents.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 2019
144.088. Definitions — rate of sales tax stated on receipt or invoice, when, contents. —
1. For purposes of this section, the following terms shall mean:
(1)
"Sales invoice"
, any document, in either paper or electronic format, which lists items to be sold as part of a sales transaction and states the prices of such items; and
(2)
"Sales receipt"
, any document, in either paper or electronic format, which lists items sold as part of a sales transaction and states the prices of such items.
2. Any seller who sells more than five hundred thousand dollars worth of goods per year and provides a purchaser with a sales receipt or sales invoice in conjunction with a sale, as defined under section 144.010, shall clearly state on such sales receipt or sales invoice the total rate of all sales tax imposed on the sale referenced by such document. This total rate shall reflect any applicable state or local sales tax authorized under the laws of this state.
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(L. 2019 S.B. 87)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.090 - Director may require monthly or annual returns instead of quarterly — when due.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 31 Dec 1994, see footnote
144.090. Director may require monthly or annual returns instead of quarterly — when due. —
1. The director of revenue, if deemed necessary in order to ensure payment to or facilitate the collection by the state of the amount of taxes, or if the revenue needs of the state demand it, may require returns and payment of the amount of taxes for monthly or annual periods instead of calendar quarters.
2. In all cases where monthly or annual payments are required by the director of revenue under the provisions of this section, such payments shall be made on or before the last day of each month following the period in which the tax is required to be collected. The provisions of this subsection shall not apply when the taxpayer is required to file a monthly or annual return due to the amount of sales taxes collected during the reporting period pursuant to section 144.080.
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(L. 1947 V. I p. 553 § 11411A, A.L. 1951 p. 854, A.L. 1961 p. 630, A.L. 1963 p. 198, A.L. 1979 S.B. 218, et al., 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 144 - Sales and Use Tax › Section 144.115 - Returns kept four years — destroyed, when.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1957
144.115. Returns kept four years — destroyed, when. —
The director of revenue shall keep sales and use tax returns on file in his custody for a period of four years after the sales or use tax becomes due. At the end of four years, the director of revenue may destroy the returns; but no return shall be destroyed until the tax has been paid. The director of revenue, at the end of two years, may cause the returns to be reproduced and destroyed in the manner provided by sections 109.120 to 109.140.
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(L. 1957 p. 802 § 1)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.118 - Retail sales tax license, administrative penalty for failure to obtain — burden of proof required by the department.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1986
144.118. Retail sales tax license, administrative penalty for failure to obtain — burden of proof required by the department. —
1. Any business or individual engaged in the business of selling of tangible personal property within the state without a valid Missouri retail sales tax license shall be assessed a penalty in the amount of up to five hundred dollars for the first day and one hundred dollars for each day thereafter, not to exceed ten thousand dollars, in addition to any other penalties or interest as prescribed in chapter 144. For the first twenty days this penalty shall not apply to persons opening a business in the state of Missouri for the first time.
2. The department of revenue must show by a preponderance of evidence that the business or individual did, in fact, operate without a valid Missouri retail sales tax license before final assessment of the penalties as prescribed in subsection 1 of this section can be made.
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(L. 1986 S.B. 669, et al. § 1)
CROSS REFERENCE:
Injunction or writs of attachment authorized for businesses or transient employer not in compliance, 144.512
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.121 - Records of department of revenue and certain counties may be inspected and audited by political subdivisions imposing taxes — request, procedure — charge.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 10 May 1994, see footnote
144.121. Records of department of revenue and certain counties may be inspected and audited by political subdivisions imposing taxes — request, procedure — charge. —
1. Notwithstanding the provisions of section 32.057, any county or other political subdivision imposing a sales tax which is administered by the state department of revenue, and any political subdivision which is part of group A or group B, as defined in section 66.620, may inspect or audit any and all records of the state director of revenue pertaining to the administration, collection and enforcement of its sales taxes, or, in the case of a political subdivision which is a part of group A or group B, of the sales taxes imposed pursuant to sections 66.600 to 66.630 and section 94.577 or 94.850 to 94.857. The request for inspection or audit of sales tax records and reports shall be made by written application signed by the chief executive of the county or other political subdivision and shall be filed with the director of revenue. The date for the inspection or audit shall be determined by the director of revenue and the inspection or audit shall be performed in the premises of the director of revenue and during normal office hours. The date set shall be no more than thirty days after receipt by the director of revenue of such written application. The director of revenue shall notify the county or other political subdivision in writing of the date and place for the inspection or audit. Any county or other political subdivision may make as many requests for inspection of the sales tax records as it deems necessary. The director of revenue may make a charge of not more than fifty dollars per day for each of the facilities of the department which are used in connection with such an inspection or audit. The director of revenue is authorized to provide reports of sales tax data to any county or other political subdivision filing requests according to the provisions of this section and section 32.057.
2. If the duties of the director of revenue with respect to the allocation, division and distribution of sales and use tax proceeds determined to be due within a county of the first classification having a charter form of government and having a population of nine hundred thousand or more inhabitants are delegated to the county as provided in section 66.601, any city, town or village within such county may inspect and audit all records of the county relating to allocation, division and distribution of sales and use tax proceeds in the same manner and on the same conditions as provided for taxing entities in subsection 1 of this section.
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(L. 1973 H.B. 46, A.L. 1979 H.B. 296, A.L. 1980 S.B. 910, A.L. 1993 H.B. 618, A.L. 1994 S.B. 685)
Effective 5-10-94
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.122 - Records of department of revenue, political subdivision ineligible to require disclosure — effect of abuse of confidentiality — city may inspect county records.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 01 Jan 1981, see footnote
144.122. Records of department of revenue, political subdivision ineligible to require disclosure — effect of abuse of confidentiality — city may inspect county records. —
Any county or other political subdivision in violation of the provisions of sections 32.057, 144.121 and 144.122 as determined by the director of revenue shall be ineligible to require disclosure of information from the state director of revenue; provided, however, that nothing herein shall be construed to prohibit a county imposing a sales tax pursuant to sections 66.600 to 66.635 from allowing any political subdivision which is a part of group B, as defined in section 66.620, to inspect
*
such sales tax information on the premises of the county seat of such county at such times as may be set by the chief executive officer of such county.
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(L. 1973 H.B. 46, A.L. 1980 S.B. 910)
Effective 1-1-81
*Word "inspection" appears in original rolls.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.130 - Refunds to purchasers, deduction.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1947
144.130. Refunds to purchasers, deduction. —
Refunds made by the person during the preceding calendar month or calendar quarter to purchasers, on account of tangible personal property, substances, services and things returned to the persons shall be allowed as a deduction from the gross receipts required to be stated in the returns filed with the director of revenue; provided, the person had theretofore included the said refunded receipts in a return made by such person and had paid the amount imposed by sections 144.010 to 144.510 with respect thereto; provided, the seller has returned to the purchaser any and all tax previously paid by the purchaser at the time of the purchase.
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(RSMo 1939 § 11418, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.L. 1947 V. I p. 553)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.140 - Seller may retain two percent of tax — certified service provider, monetary allowance from taxes in lieu of two percent retention.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 01 Jan 2023, 2 histories, see footnote
144.140. Seller may retain two percent of tax — certified service provider, monetary allowance from taxes in lieu of two percent retention. —
1. 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 provide a monetary allowance from the taxes collected to a certified service provider under the terms of the certified service contract signed with the provider, provided that such allowance shall be funded entirely from moneys collected by the certified service provider.
3. Any certified service provider receiving an allowance under subsection 2 of this section shall not be entitled to simultaneously deduct the allowance provided for under subsection 1 of this section.
4. For the purposes of this section,
"certified service provider"
shall mean an agent certified by the department of revenue to perform all the seller's sales and use tax functions, other than the seller's obligation to remit tax on its own purchases.
5. The provisions of this section relating to the allowance for timely remittance of sales tax payment shall also be applicable to the timely remittance of use tax payment under sections 144.600 to 144.746.
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(RSMo 1939 § 11431, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.L. 1961 p. 630, A.L. 1963 p. 195, A.L. 2021 S.B. 153 & 97)
Effective 1-01-23, see § 144.1021
(1976) Buyer remitting use tax is not entitled to retain 2% of the tax paid. Farm and Home Savings Ass'n. v. Spradling (Mo.), 538 S.W.2d 313.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.155 - Limitation on time period to assess liability of transferee — death effect — transferee defined.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 01 Jan 1984, see footnote
144.155. Limitation on time period to assess liability of transferee — death effect — transferee defined. —
1. The liability at law or in equity of a transferee of property of a taxpayer for any tax, addition to tax, penalty or interest due under sections 144.010 to 144.510 and 144.600 to 144.745, shall be assessed, paid and collected in the same manner and subject to the same provisions and limitations as in the case of the tax to which the liability relates except as hereinafter provided in this section. The term
"transferee"
includes donee, heir, legatee, devisee and distributee.
2. In the case of the liability of an initial transferee, the period of limitation for assessment of any liability expires one year after the expiration of the period of limitation against the transferor; in the case of the liability of a transferee of a transferee, it expires one year after the expiration of the period of limitation against the preceding transferee, but not more than three years after the expiration of the period of limitation for assessment against the original transferor.
3. If, before the expiration of the time provided in this section for the assessment of the liability, the director of revenue and the transferee have consented in writing to its assessment after such time, the liability may be assessed at any time prior to the expiration of the period agreed upon or an extension thereof.
4. If any person is deceased, the period of limitation for assessment against such person shall be the period that would be in effect had death not occurred.
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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 144.157 - Violations in collecting, penalty.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 2004
144.157. Violations in collecting, penalty. —
1. Any person required to collect, truthfully account for and pay over any tax imposed by sections 67.1170 to 67.1180, sections 94.800 to 94.825, and sections 144.010 to 144.525 and 144.600 to 144.745 who willfully fails to collect such tax or truthfully account for and pay over such tax or willfully attempts in any manner to evade or defeat the tax or the payment thereof, or who shall willfully and knowingly overcharge or overcollect such tax with intent to make claim to any such overcharged or overcollected amounts under section 144.190, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over, or overcharged or overcollected.
2. For purposes of this section, the term
"person"
includes an individual or an officer or employee of any corporation, including an administratively dissolved corporation or a foreign corporation that has had its certificate of authority revoked, or a member or employee of any partnership, who, as such officer, employee or member, is under a duty to perform the act in respect of which the violation occurs.
3. Any officers, directors, or statutory trustees of any corporation, including administratively dissolved corporations or foreign corporations that have had their certificate of authority revoked, subject to the provisions of sections 144.010 to 144.745, who has the direct control, supervision or responsibility for filing returns and making payment of the amount of tax imposed in accordance with sections 144.010 to 144.745, and who fails to file such return or make payment of all taxes due with the director of revenue shall be personally assessed for such amounts, including interest, additions to tax and penalties thereon. This assessment shall be imposed only in the event that the assessment on the corporation is final, and such corporation fails to pay such amounts to the director of revenue. Notice shall be given of the director of revenue's intent to make the assessment against such officers, directors, statutory trustees or employees. The personal liability of such officers, directors, statutory trustees or employees as provided in this section shall survive the administrative dissolution of the corporation or, if a foreign corporation, the revocation of the corporation's certificate of authority.
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(L. 1983 1st Ex. Sess. H.B. 10, A.L. 1990 H.B. 960, A.L. 1991 H.B. 219, A.L. 1994 S.B. 477, et al., A.L. 2000 H.B. 1659 merged with S.B. 724, A.L. 2004 S.B. 1394)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.160 - Extension of time by director for payment of tax.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1945
144.160. Extension of time by director for payment of tax. —
The director of revenue for good cause may extend, for not to exceed sixty days, the time for making any return or paying any tax required under the provisions of sections 144.010 to 144.510.
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(RSMo 1939 § 11419, 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 144.170 - Interest on delinquent taxes — rate.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1982
144.170. Interest on delinquent taxes — rate. —
All taxes not paid to the director of revenue by the person required to remit the same on the date when the same becomes due and payable to the director of revenue shall bear interest at the rate determined by section 32.065 from and after such date until paid.
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(RSMo 1939 § 11430, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.L. 1972 S.B. 407, A.L. 1982 H.B. 1351, et al.)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.200 - Appropriation for refunds.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1978
144.200. Appropriation for refunds. —
It shall be the duty of the general assembly to appropriate and set aside funds sufficient for the use of the director of revenue to make any refund of taxes required by sections 144.010 to 144.510, by final decision of the administrative hearing commission or by final judgment of court.
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(RSMo 1939 § 11441, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.L. 1978 S.B. 661)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.210 - Burden of proving questionable sale on seller — exemption certificates — additional assessment — notice.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 29 May 1991, see footnote
144.210. Burden of proving questionable sale on seller — exemption certificates — additional assessment — notice. —
1. The burden of proving that a sale of tangible personal property, services, substances or things was not a sale at retail shall be upon the person who made the sale, except that with respect to sales, services, or transactions provided for in section 144.070. The seller shall obtain and maintain exemption certificates signed by the purchaser or his agent as evidence for any exempt sales claimed; provided, however, that before any administrative tribunal of this state, a seller may prove that sale is exempt from tax under this chapter in accordance with proof admissible under the applicable rules of evidence; except that when a purchaser has purchased tangible personal property or services sales tax free under a claim of exemption which is found to be improper, the director of revenue may collect the proper amount of tax, interest, additions to tax and penalty from the purchaser directly. Any tax, interest, additions to tax or penalty collected by the director from the purchaser shall be credited against the amount otherwise due from the seller on the purchases or sales where the exemption was claimed.
2. If the director of revenue is not satisfied with the return and payment of the tax made by any person, he is hereby authorized and empowered to make an additional assessment of tax due from such person, based upon the facts contained in the return or upon any information within his possession or that shall come into his possession.
3. The director of revenue shall give to the person written notice of such additional or revised assessment by certified or registered mail to the person at his or its last known address.
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(RSMo 1939 § 11420, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.L. 1947 V. II p. 431, A.L. 1951 p. 854, A.L. 1961 p. 630, A.L. 1978 S.B. 661, A.L. 1990 H.B. 960, A.L. 1991 H.B. 219)
Effective 5-29-91
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.230 - Assessed penalty and tax due, when.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1994
144.230. Assessed penalty and tax due, when. —
Any amount assessed or any additional amount assessed by the director of revenue under the provisions of sections 144.010 to 144.525, together with the penalty, if any there be, shall be due and payable from the person to the director of revenue sixty days after the service upon or mailing to the person of notice of such assessment or such additional assessment, except only for such amounts as to which the person has filed a petition for review with the administrative hearing commission.
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(RSMo 1939 § 11427, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.L. 1978 S.B. 661, A.L. 1983 1st Ex. Sess. H.B. 10, A.L. 1994 S.B. 477, et al.)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.240 - Assessment final when, appeal — procedures.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1994
144.240. Assessment final when, appeal — procedures. —
1. An additional assessment shall be a final decision of the director of revenue. Notwithstanding the provisions of section 621.050 to the contrary, an additional assessment may be appealed to the administrative hearing commission within sixty days after the date the assessment is delivered in person or is sent by certified mail, whichever is earlier.
2. Within sixty days after the date on which an additional assessment is delivered in person or is sent by certified mail, whichever is earlier, the taxpayer may request an informal review of the assessment by the director of revenue. The informal review shall not affect the time within which the taxpayer may appeal the assessment to the administrative hearing commission and any such appeal must be filed within sixty days after the date the assessment is delivered in person or is sent by certified mail, whichever is earlier. If such an informal review is requested by a taxpayer, the director of revenue shall informally review the assessment. The informal review shall not require findings of fact or conclusions of law. If the taxpayer proves to the director's satisfaction that the assessment is incorrect, the assessment shall be cancelled and a revised assessment may be made against the taxpayer for the same period, notwithstanding the provisions of section 144.220 to the contrary.
3. The taxpayer may request and the director may enter into a payment agreement with any taxpayer against which an assessment has been made, if the director determines that such agreement is in the best interest of the state.
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(RSMo 1939 § 11428, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.L. 1978 S.B. 661, A.L. 1994 S.B. 477, et al.)
(1979) Director of Revenue is an indispensable party in proceeding on petition for writ of prohibition against conducting formal hearing on reassessment of corporations' tax liability; director had to be joined in proceeding with writ directed to him, rather than to hearing officer. Payless Pharmacy, Inc., et al. v. Hoffert (A.), 589 S.W.2d 623.
(1980) Sales tax law established mandatory procedure for the assessment of sales tax and state has no right to commence an action for taxes due and payable until this procedure is exhausted, including administrative and judicial review. Excel Drug Co., Inc. v. Mo. Dept. of Revenue (Mo.), 609 S.W.2d 404.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.261 - Review by administrative hearing commission.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1994
144.261. Review by administrative hearing commission. —
Final decisions of the director under the provisions of this chapter are reviewable by the filing of a petition with the administrative hearing commission in the manner provided in section 621.050; except that, notwithstanding the provisions of section 621.050 to the contrary, such petition must be filed within sixty days after the mailing or delivery of such decision, whichever is earlier.
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(L. 1955 p. 833 § 1, A.L. 1961 p. 630, A.L. 1978 S.B. 661, A.L. 1994 S.B. 477, et al.)
(1980) Sales tax law established mandatory procedure for the assessment of sales tax and state has no right to commence an action for taxes due and payable until this procedure is exhausted, including administrative and judicial review. Excel Drug Co., Inc. v. Mo. Dept. of Revenue (Mo.), 609 S.W.2d 404.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.270 - Rulemaking authority.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 2008
144.270. Rulemaking authority. —
For the purpose of more efficiently securing the payment of and accounting for the tax imposed by this chapter, the director of revenue shall make, promulgate and enforce reasonable rules and regulations for the administration and enforcement of the provisions of this chapter.
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(RSMo 1939 § 11413, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.L. 1947 V. I p. 553, A.L. 1955 p. 829, A.L. 1961 p. 633, A.L. 2008 H.B. 1828 merged with S.B. 979)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.285 - Tax brackets to be established by director of revenue — how applied — taxpayer owing more than one political subdivision, distribution, penalties.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 01 Jan 1984, see footnote
144.285. Tax brackets to be established by director of revenue — how applied — taxpayer owing more than one political subdivision, distribution, penalties. —
1. In order to permit sellers required to collect and report the sales tax to collect the amount required to be reported and remitted, but not to change the requirements of reporting or remitting tax or to serve as a levy of the tax, and in order to avoid fractions of pennies, the director of revenue shall establish brackets, showing the amounts of tax to be collected on sales of specified amounts, which shall be applicable to all taxable transactions.
2. In all instances where statements covering taxable purchases are rendered to the taxpayer on a monthly or other periodic basis, the amount of tax shall be determined by applying the applicable tax rate to the taxable purchases represented on the statement, rounded to the nearest whole cent, or by application of the brackets established by the director of revenue, at the option of the retail vendor.
3. No vendor or seller shall knowingly charge or receive from a purchaser as a sales tax any sum in excess of the sums provided for in this section.
4. A vendor may, at his option, determine the amount charged to and received from each purchaser by use of a formula which applies the applicable tax rate to each taxable purchase, rounded to the nearest whole cent. The formula shall be uniformly and consistently applied to all purchases similarly situated.
5. Amounts which a vendor charges to and receives from the purchaser in accordance with this section shall not be includable in his gross receipts if the amounts are separately charged or stated.
6. If sales tax for one or more local political subdivisions is owed by a taxpayer pursuant to chapter 66, 67, 92, or 94 and that taxpayer remits less than all sales tax due for a filing period specified in section 144.080, the director of revenue shall deposit the tax remitted proportionately to each taxing jurisdiction in accordance with the percentage that each such jurisdiction's share of the tax due for the filing period bears to the total tax due from such taxpayer for such period. The unpaid balance due along with penalties and interest shall be similarly prorated among the state and all local jurisdictions for which tax was due during the filing period for which an underpayment occurs. The provisions of this subsection shall apply to all returns or remittances relating to sales made on or after January 1, 1984.
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(L. 1961 p. 633, A.L. 1963 p. 195, A.L. 1965 p. 266, A.L. 1977 S.B. 344, A.L. 1978 S.B. 490, A.L. 1982 Adopted by Initiative, Proposition C, November 2, 1982, A.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 144.290 - Duty of director in collecting tax of itinerant seller — security may be required — cash bond, deposit and refund.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 01 Jan 1984, see footnote
144.290. Duty of director in collecting tax of itinerant seller — security may be required — cash bond, deposit and refund. —
1. If the director of revenue believes that the collection of any tax or any amount of tax required to be collected and paid under sections 144.010 to 144.510 to the state by any itinerant seller or other seller having no regularly established place of business, or by any seller who the director of revenue has reason to believe is about to discontinue business and dispose of his property or assets, will be jeopardized by delay, he shall thereupon make a determination of such amount of tax to be collected and paid under sections 144.010 to 144.510, noting that fact upon such determination and the amount thereof shall be immediately due and payable. Such person shall have the right to stay collection and prevent the jeopardy assessment from becoming final by filing, within ten days after the date of mailing or issuing the notice of jeopardy assessment, a request for reassessment, accompanied by such reasonable security as the director of revenue may deem necessary to insure compliance with the provisions of sections 144.010 to 144.510.
2. If a request for reassessment, accompanied by the required security, is filed within a ten-day period, the director of revenue shall reconsider the assessment. The director of revenue's action on the request for reassessment becomes final upon the expiration of thirty days from the date when he mails notice of his action to the person, unless within that thirty-day period such person files a petition for review with the administrative hearing commission under section 144.261.
3. In the event that the security filed with the director is in cash, the director shall deposit such security in the state general revenue fund and such security shall be released to the taxpayer pursuant to sections 144.010 to 144.050 from funds appropriated by the general assembly for such purpose. If appropriated funds are available, the commissioner of administration and the state treasurer shall cause such refunds to be paid within thirty days of the receipt of a warrant request for such payment from the director of the department of revenue.
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(RSMo 1939 § 11450, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.L. 1978 S.B. 661, A.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 144.300 - Director may demand information.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1945
144.300. Director may demand information. —
For the purpose of carrying out the provisions of sections 144.010 to 144.510, the director of revenue is hereby authorized and empowered to demand of any agency or department of the state government, or of any officer of any political subdivision of the state, any and all information necessary to properly administer any and all provisions of sections 144.010 to 144.510.
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(RSMo 1939 § 11415, 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 144.310 - Records kept by director.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 01 Jan 1984, see footnote
144.310. Records kept by director. —
The director of revenue shall keep a record of every tax, interest, penalty, and security imposed, paid, or deposited under sections 144.010 to 144.510.
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(RSMo 1939 § 11434, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.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 144.320 - Records required to be kept.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1986
144.320. Records required to be kept. —
Every person engaged in the business as defined in section 144.010 of this chapter in this state shall keep such records and books as may be required by title 26, the United States Code, for federal income tax purposes. Such books and records and other papers and documents shall, at all times during business hours of the day, be subject to inspection by the director of revenue or his duly authorized agents and employees. Such books and records shall be preserved for a period of at least three years, unless the director of revenue, in writing, authorized their destruction or disposal at any earlier date.
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(RSMo 1939 § 11421, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.L. 1977 S.B. 367, A.L. 1986 S.B. 669, et al.)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.330 - Examination of records — investigations.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1945
144.330. Examination of records — investigations. —
For the purpose of ascertaining the correctness of any return or for the purpose of determining the amount of tax due from any person, the director of revenue or any employee of the director of revenue designated in writing by the director of revenue, may hold investigations and hearings concerning any matters covered by sections 144.010 to 144.510, and may examine any books, papers, records or memoranda bearing upon such sales by any such person and may require within the county where the person resides or does business the attendance of such person or any officer or employee of such person, or of any person having knowledge of such sales, and may take testimony and require proof for his information. In the conduct of any investigation or hearing, neither the director of revenue nor any employee thereof shall be 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 approved or confirmed by the director of revenue. The director of revenue or any employee thereof holding such investigation shall have power to administer oaths to such person or witnesses.
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(RSMo 1939 § 11422, 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 144.340 - Exemption from testifying — immunity from prosecution.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1945
144.340. Exemption from testifying — immunity from prosecution. —
No person shall be excused from testifying or from producing any books, papers, records or memoranda in any investigation or upon any hearing, when ordered to do so by the director of revenue or any employee of the director of revenue, upon the ground that the testimony or evidence, documentary or otherwise, may tend to incriminate him or subject him to a criminal penalty, but no person shall be prosecuted or subjected to any criminal penalty for or on account of any transaction made or thing concerning which he may testify or produce evidence, documentary or otherwise, before the director of revenue or employee of the director of revenue; provided, that such immunity shall extend only to a natural person who, in obedience to a subpoena, gives testimony under oath or produces evidence, documentary or otherwise, under oath. No person so testifying shall be exempt from prosecution and punishment for perjury committed in so testifying.
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(RSMo 1939 § 11452, 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 144.350 - Penalty for failure to testify.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1945
144.350. Penalty for failure to testify. —
If any person summoned as a witness by the director of revenue or such employee of the director of revenue shall fail to obey such summons or shall refuse to testify or answer any material question or shall refuse to produce any book, record, paper or other data when required so to do, he shall be deemed guilty of a misdemeanor and punished as provided by law.
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(RSMo 1939 § 11423, 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 144.390 - Unpaid taxes may be recovered at law — procedure.

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

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 02 Jan 1979, see footnote
144.400. Suit for taxes filed, where — jurisdiction. —
Except as in sections 144.010 to 144.510 otherwise provided, all suits for taxes herein required to be filed shall be filed in the county wherein the person resides or has a place of business or agent for the transaction of business in this state or where he or it may be found. If such suit be by attachment it shall be brought in the county wherein the property attached is located. Such suits may be heard by circuit or associate circuit judges in the same manner as other civil cases, with the amount of the tax being the amount demanded for purposes of determining whether the case may be heard and determined by an associate circuit judge without special assignment.
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(RSMo 1939 § 11438, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.L. 1978 H.B. 1634)
Effective 1-2-79
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.410 - Remedies of state, cumulative.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1945
144.410. Remedies of state, cumulative. —
It is expressly provided that the foregoing remedies of the state shall be cumulative, and that no action taken by the director of revenue or the attorney general shall be construed to be an election on the part of the state or any of its officers to pursue any remedy hereunder to the exclusion of any other remedy for which provision is made in sections 144.010 to 144.510.
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(RSMo 1939 § 11439, 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 144.420 - Certification of delinquencies to attorney general — collection suits.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1947
144.420. Certification of delinquencies to attorney general — collection suits. —
The director of revenue may certify under seal to the attorney general the names and addresses of all persons required to remit any tax, interest and penalties under the provisions of sections 144.010 to 144.510 for the preceding calendar month, or calendar quarter, who are delinquent in the payment of said tax, interest and penalties, together with the amount due from each delinquent and it shall be the duty of the attorney general, and, upon his request, the duty of each prosecuting and circuit attorney to forthwith institute and prosecute suits for the collection thereof as herein provided.
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(RSMo 1939 § 11446, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.L. 1947 V. I p. 553)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.425 - Compromise of delinquent taxes — percentage — limitation — procedure.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1982
144.425. Compromise of delinquent taxes — percentage — limitation — procedure. —
1. Upon the filing by a taxpayer in the office of the attorney general of a verified declaration that the taxpayer has insufficient funds available to pay sales taxes due and owed to the state which have been certified by the department of revenue to the attorney general as delinquent and of an offer to compromise such taxes and pay the amount agreed upon, the attorney general may agree to compromise the taxes and accept payment in an amount which shall be not less than seventy-five percent of the total amount of the taxes due and owed. The amount agreed upon in the compromise shall be paid within three years from the date of the agreement.
2. The taxpayer so desiring to compromise payment of taxes shall furnish all information requested by the attorney general in order that it may be determined that the offer of compromise is made in good faith.
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(L. 1982 S.B. 471 § 1)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.427 - Taxpayer's agreement to certain conditions to obtain compromise.

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