reglab/statecodes huggingface dataset:
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.1028 - Kansas City Regional Law Enforcement Memorial Foundation Fund tax refund designation.

Title X TAXATION AND REVENUE
Chapter 143
Effective - 28 Aug 2019
143.1028. Kansas City Regional Law Enforcement Memorial Foundation Fund tax refund designation. —
1. For all tax years beginning on or after January 1, 2019, and ending before January 1, 2024, each individual or corporation entitled to a tax refund in an amount sufficient to make a designation under this section may designate that one dollar or any amount in excess of one dollar on a single return, or two dollars or any amount in excess of two dollars on a combined return, of the refund due be credited to the Kansas City regional law enforcement memorial foundation fund, hereinafter referred to as the fund. The contribution designation authorized by this section shall be clearly and unambiguously printed on the first page of each income tax return form provided by this state. If any individual or corporation that is not entitled to a tax refund in an amount sufficient to make a designation under this section wishes to make a contribution to the foundation, such individual or corporation may, by separate check, draft, or other negotiable instrument, send in with the payment of taxes, or may send in separately, that amount the individual wishes to contribute. Such amounts shall be clearly designated for the fund.
2. There is hereby created in the state treasury the "Kansas City Regional Law Enforcement Memorial Foundation Fund", which shall consist of moneys collected under this section. The state treasurer shall be custodian of the fund. In accordance with sections 30.170 and 30.180, the state treasurer may approve disbursements. The fund shall be a dedicated fund and, upon appropriation, moneys in this fund shall be used solely for the administration of this section. Notwithstanding the provisions of section 33.080 to the contrary, any moneys remaining in the fund at the end of the biennium shall not revert to the credit of the general revenue fund. The state treasurer shall invest moneys in the fund in the same manner as other funds are invested. Any interest and moneys earned on such investments shall be credited to the fund. The director of the department of revenue shall establish a procedure by which the moneys deposited in the fund shall be distributed at least monthly to the Kansas City regional law enforcement memorial foundation.
3. The director of revenue shall deposit at least monthly all contributions designated by individuals and corporations under this section, less an amount sufficient to cover the costs of collection and handling by the department of revenue, to the state treasurer for deposit to the fund. A contribution designated under this section shall only be deposited in the fund after all other claims against the refund from which such contribution is to be made have been satisfied.
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(L. 2019 S.B. 87)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.1029 - Soldiers Memorial Military Museum in St. Louis Fund tax refund designation.

Title X TAXATION AND REVENUE
Chapter 143
Effective - 28 Aug 2019
143.1029. Soldiers Memorial Military Museum in St. Louis Fund tax refund designation. —
1. For all tax years beginning on or after January 1, 2019, and ending before January 1, 2024, each individual or corporation entitled to a tax refund in an amount sufficient to make a designation under this section may designate that one dollar or any amount in excess of one dollar on a single return, or two dollars or any amount in excess of two dollars on a combined return, of the refund due be credited to the Soldiers Memorial military museum in St. Louis fund, hereinafter referred to as the fund. The contribution designation authorized by this section shall be clearly and unambiguously printed on the first page of each income tax return form provided by this state. If any individual or corporation that is not entitled to a tax refund in an amount sufficient to make a designation under this section wishes to make a contribution to the foundation, such individual or corporation may, by separate check, draft, or other negotiable instrument, send in with the payment of taxes, or may send in separately, that amount the individual wishes to contribute. Such amounts shall be clearly designated for the fund.
2. There is hereby created in the state treasury the "Soldiers Memorial Military Museum in St. Louis Fund", which shall consist of moneys collected under this section. The state treasurer shall be custodian of the fund. In accordance with sections 30.170 and 30.180, the state treasurer may approve disbursements. The fund shall be a dedicated fund and, upon appropriation, moneys in this fund shall be used solely for the administration of this section. Notwithstanding the provisions of section 33.080 to the contrary, any moneys remaining in the fund at the end of the biennium shall not revert to the credit of the general revenue fund. The state treasurer shall invest moneys in the fund in the same manner as other funds are invested. Any interest and moneys earned on such investments shall be credited to the fund. The director of the department of revenue shall establish a procedure by which the moneys deposited in the fund shall be distributed at least monthly to the Missouri Historical Society for the purposes of
*
funding operations at Soldiers Memorial Military Museum.
3. The director of revenue shall deposit at least monthly all contributions designated by individuals and corporations under this section, less an amount sufficient to cover the costs of collection and handling by the department of revenue, to the state treasurer for deposit to the fund. A contribution designated under this section shall only be deposited in the fund after all other claims against the refund from which such contribution is to be made have been satisfied.
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(L. 2019 S.B. 87)
*Word "of" does not appear in original rolls.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.1032 - Missouri medal of honor fund tax refund designation.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 28 Aug 2021
143.1032. Missouri medal of honor fund tax refund designation. —
1. In each taxable year beginning on or after January 1, 2022, each individual or corporation entitled to a tax refund in an amount sufficient to make a designation under this section may designate that one dollar or any amount in excess of one dollar on a single return, and two dollars or any amount in excess of two dollars on a combined return, of the refund due be credited to the Missouri medal of honor fund. The contribution designation authorized by this section shall be clearly and unambiguously printed on the first page of each income tax return form provided by this state. If any individual or corporation that is not entitled to a tax refund in an amount sufficient to make a designation under this section wishes to make a contribution to the Missouri medal of honor fund, such individual or corporation may, by separate check, draft, or other negotiable instrument, send in with the payment of taxes, or may send in separately, that amount, clearly designated for the Missouri medal of honor fund, the individual or corporation wishes to contribute. The department of revenue shall deposit such amount to the Missouri medal of honor fund as provided in subsection 2 of this section.
2. The director of revenue shall deposit at least monthly all contributions designated by individuals under this section to the state treasurer for deposit to the Missouri medal of honor fund. The fund shall be administered by the director of revenue.
3. The director of revenue shall deposit at least monthly all contributions designated by the corporations under this section, less an amount sufficient to cover the cost of collection, handling, and administration by the department of revenue during fiscal year 2021, to the Missouri medal of honor fund.
4. A contribution designated under this section shall only be deposited in the Missouri medal of honor fund after all other claims against the refund from which such contribution is to be made have been satisfied.
5. Moneys deposited in the Missouri medal of honor fund shall be used by the department of transportation to pay for the costs of the Missouri medal of honor signs.
6. The state treasurer shall invest moneys in the fund in the same manner as other funds are invested. Any interest and moneys earned on such investments shall be credited to the fund.
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(L. 2021 S.B. 258)
CROSS REFERENCE:
Missouri medal of honor recipients fund created, use of moneys, 226.925
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.1170 - Foster parent tax deduction — definitions — amount — procedure — rulemaking authority.

Title X TAXATION AND REVENUE
Chapter 143
Effective - 28 Aug 2021
143.1170. Foster parent tax deduction — definitions — amount — procedure — rulemaking authority. —
1. As used in this section, the following terms mean:
(1)
"Deduction"
, an amount subtracted from a taxpayer's Missouri adjusted gross income to determine the taxpayer's Missouri taxable income for a given tax year;
(2)
"Foster parent"
, the same definition as provided under section 210.566;
(3)
"Taxpayer"
, any individual who is a resident of this state and subject to the income tax imposed under this chapter, excluding withholding tax imposed under sections 143.191 to 143.265.
2. (1) For all tax years beginning on or after January 1, 2022, a taxpayer shall be allowed a deduction for expenses incurred directly by the taxpayer in providing care as a foster parent to one or more children in this state.
(2) The amount of the deduction shall be equal to the amount of expenses directly incurred by the taxpayer in providing such care; provided that:
(a) If the taxpayer provides care as a foster parent for at least six months during the tax year, the total amount of the deduction claimed under this section shall not exceed five thousand dollars, provided that a deduction claimed under this section by taxpayers with a filing status of married filing separately shall not exceed two thousand five hundred dollars per taxpayer; and
(b) If the taxpayer provides care as a foster parent for less than six months during the tax year, the maximum deduction limits described in paragraph (a) of this subdivision shall apply, but such limits shall be reduced on a pro rata basis.
3. The department of revenue shall collaborate with the children's division of the department of social services in order to establish and implement a procedure to verify that a taxpayer claiming the deduction authorized under this section is a foster parent.
4. Each taxpayer claiming the deduction authorized under this section shall file an affidavit with such taxpayer's income tax return. The affidavit shall affirm that the taxpayer is a foster parent and that the taxpayer is entitled to the deduction in the amount claimed on his or her tax return.
5. The department of revenue may promulgate all necessary rules and regulations for the administration of this section. Any rule or portion of a rule, as that term is defined in section 536.010, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536 and, if applicable, section 536.028. This section and chapter 536 are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536 to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2021, shall be invalid and void.
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(L. 2021 H.B. 429)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.2100 - Definitions — report, contents — rulemaking authority.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 28 Aug 2016
143.2100. Definitions — report, contents — rulemaking authority. —
1. As used in sections 143.2100 to 143.2115, unless the context requires a different meaning, the following terms shall mean:
(1)
"Deduction"
, an amount subtracted from the taxpayer's Missouri adjusted gross income to determine Missouri taxable income for the tax year in which such deduction is claimed;
(2)
"Department"
, the department of economic development;
(3)
"Director"
, the director of the department of economic development;
(4)
"Taxpayer"
, a person, firm, partner in a firm, member of a limited liability company, corporation, or shareholder in an S corporation doing business in the state of Missouri and subject to the state income tax imposed by the provisions of this chapter, or an insurance company paying an annual tax on its gross premium receipts in this state, or other financial institution paying taxes to the state of Missouri or any political subdivision of this state under the provisions of chapter 148, or an express company which pays an annual tax on its gross receipts in this state under chapter 153.
2. Prior to March 1, 2018, and every two years thereafter, the department, with information provided by the port authorities, airports, and the department of revenue, shall provide a report on the deductions claimed under sections 143.2100 to 143.2115. Such report shall include the following:
(1) The names and locations of participating companies;
(2) The annual amount of benefits provided;
(3) The estimated net state fiscal impact, including both direct and indirect new state taxes derived from the program;
(4) The number of new jobs created;
(5) The average wages of each project; and
(6) The types of qualified companies using the program.
3. The department shall promulgate rules to implement the provisions of sections 143.2100 to 143.2115. Any rule or portion of a rule, as that term is defined in section 536.010, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536 and, if applicable, section 536.028. This section and chapter 536 are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536 to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2016, shall be invalid and void.
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(L. 2016 S.B. 861)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.2110 - Income tax deduction for cargo — amount, claiming procedure.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 28 Aug 2016
143.2110. Income tax deduction for cargo — amount, claiming procedure. —
1. As used in this section, unless the context clearly indicates otherwise, the term
"international trade facility"
shall mean a company that:
(1) Is doing business in the state and engaged in water port or airport related activities including, but not limited to, warehousing, distribution, freight forwarding and handling, and goods processing;
(2) Has the sole discretion and authority to move cargo in containers or noncontainerized, originating or terminating in the state;
(3) Uses water-connected port facilities or airport facilities located in the state; and
(4) Uses airplanes, barges, trucks, or rail systems to move cargo, in containers or noncontainerized, through water port facilities or airports in the state.
2. For tax years beginning on or after January 1, 2017, but before January 1, 2023, a company that is an international trade facility shall be allowed a twenty-five dollar deduction per TEU or equivalent of noncontainerized cargo moved by airplane, barge, or rail.
3. In no case shall more than two million dollars in deductions be claimed under this section in any fiscal year of the state. The international trade facility shall not be allowed to claim any deduction under this section unless it has applied to the department for the deduction and the department has approved the deduction. The department shall determine the deduction amount allowable for the year and provide a written certification to the international trade facility, which certification shall report the amount of the deduction approved by the department. The international trade facility shall attach the certification to the applicable tax return.
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(L. 2016 S.B. 861)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.008 - Nonseverability clause.

Title X TAXATION AND REVENUE
Chapter 144
Effective - 28 Aug 2013
144.008. Nonseverability clause. —
Notwithstanding the provisions of section 1.140 to the contrary, the provisions of sections 32.087, 144.020, 144.021, 144.069, 144.071, 144.440, 144.450, 144.455, 144.525, 144.610, 144.613, and 144.615, as amended by this act
*
, shall be nonseverable, and if any provision is for any reason held to be invalid, such decision shall invalidate all of the remaining provisions of sections
**
32.087, 144.020, 144.021, 144.069, 144.071, 144.440, 144.450, 144.455, 144.525, 144.610, 144.613, and 144.615, as amended by this act
*
.
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(L. 2013 H.B. 184 § 1 merged with S.B. 23 § 1 merged with S.B. 99 § 1)
Effective 7-05-13 (S.B. 23); 7-05-13 (S.B. 99); 8-28-13 (H.B. 184)
*"This act" (H.B. 184 merged with S.B. 23 merged with S.B. 99, 2013) contained numerous sections. Consult Disposition of Sections table for a definitive listing.
**Word "section" appears in original rolls of H.B. 184, S.B. 23, and S.B. 99, 2013.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.013 - Tax imposed in accordance with federal Mobile Telecommunications Sourcing Act.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 01 Aug 2002, see footnote
144.013. Tax imposed in accordance with federal Mobile Telecommunications Sourcing Act. —
Notwithstanding any other provision of this chapter, the tax imposed on mobile telecommunications services pursuant to section 144.020 shall be imposed in accordance with the federal Mobile Telecommunications Sourcing Act, 4 U.S.C. Sections 116 through 124, as amended. All terms used in this section shall have the same meaning attributed to them by the federal Mobile Telecommunications Sourcing Act, 4 U.S.C. 124, as amended.
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(L. 2002 H.B. 1890)
Effective 8-01-02
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.014 - Food, retail sales of, rate of tax, revenue deposited in school district trust fund — definition of food.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 01 Jan 2023, 2 histories, see footnote
144.014. Food, retail sales of, rate of tax, revenue deposited in school district trust fund — definition of food. —
1. Notwithstanding other provisions of law to the contrary, beginning October 1, 1997, the tax levied and imposed under this chapter on all retail sales of food shall be at the rate of one percent. The revenue derived from the one percent rate pursuant to this section shall be deposited by the state treasurer in the school district trust fund and shall be distributed as provided in section 144.701.
2. For the purposes of this section, the term
"food"
shall include only those products and types of food for which food stamps may be redeemed pursuant to the provisions of the Federal Food Stamp Program as contained in 7 U.S.C. Section 2012, as that section now reads or as it may be amended hereafter, and shall include food dispensed by or through vending machines. For the purpose of this section, except for vending machine sales, the term "food" shall not include food or drink sold by any establishment where the gross receipts derived from the sale of food prepared by such establishment for immediate consumption on or off the premises of the establishment constitutes more than eighty percent of the total gross receipts of that establishment, regardless of whether such prepared food is consumed on the premises of that establishment, including, but not limited to, sales of food by any restaurant, fast food restaurant, delicatessen, eating house, or café.
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(L. 1997 H.B. 491, A.L. 1999 H.B. 548, A.L. 2007 S.B. 613 Revision, A.L. 2021 S.B. 153 & 97)
Effective 1-01-23, see § 144.1021
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.015 - Promulgation of rules.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1995
144.015. Promulgation of rules. —
No rule or portion of a rule promulgated under the authority of this chapter shall become effective unless it has been promulgated pursuant to the provisions of section 536.024.
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(L. 1993 S.B. 52, A.L. 1995 S.B. 3)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.027 - Items replaced due to theft or casualty loss, credit against sales taxes allowed, when.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1998
144.027. Items replaced due to theft or casualty loss, credit against sales taxes allowed, when. —
1. When a motor vehicle, trailer, boat or outboard motor for which all sales or use tax has been paid is replaced due to theft or a casualty loss in excess of the value of the unit, the director shall permit the amount of the insurance proceeds plus any owner's deductible obligation, as certified by the insurance company, to be a credit against the purchase price of another motor vehicle, trailer, boat or outboard motor which is purchased or is contracted to purchase within one hundred eighty days of the date of payment by the insurance company as a replacement motor vehicle, trailer, boat or outboard motor. 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.
2. If the owner of a motor vehicle, trailer, boat or outboard motor as described in subsection 1 of this section does not have insurance coverage for the motor vehicle, trailer, boat or outboard motor, the director shall permit the fair market value of the motor vehicle, trailer, boat or outboard motor as determined by the Kelly Blue Book, NADA Used Car Guide, Abos Blue Book or the average of two appraisals from licensed motor vehicle or boat dealers to be a credit against the purchase price of a replacement motor vehicle, trailer, boat or outboard motor which is purchased or is contracted to purchase within one hundred eighty days of the date of such loss as certified by a law enforcement agency or such other evidence as the director may require as proof of the date of loss of the motor vehicle, trailer, boat or outboard motor.
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(L. 1983 1st Ex. Sess. H.B. 10, A.L. 1986 H.B. 957, A.L. 1990 S.B. 494, A.L. 1998 S.B. 936)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.032 - Cities or counties may impose sales tax on utilities — determination of domestic use.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 08 Jul 2011, see footnote
144.032. Cities or counties may impose sales tax on utilities — determination of domestic use. —
The provisions of section 144.030 to the contrary notwithstanding, any city imposing a sales tax under the provisions of sections 94.500 to 94.570
*
, or any county imposing a sales tax under the provisions of sections 66.600 to 66.635
**
, or any county imposing a sales tax under the provisions of sections 67.500 to 67.729, or any hospital district imposing a sales tax under the provisions of section 205.205
***
may by ordinance impose a sales tax upon all sales of metered water services, electricity, electrical current and natural, artificial or propane gas, wood, coal, or home heating oil for domestic use only. Such tax shall be administered by the department of revenue and assessed by the retailer in the same manner as any other city, county, or hospital district sales tax. Domestic use shall be determined in the same manner as the determination of domestic use for exemption of such sales from the state sales tax under the provisions of section 144.030.
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(L. 1979 S.B. 218, et al. § 2, A.L. 1986 S.B. 669, et al., A.L. 1987 H.B. 89, A.L. 2011 H.B. 111 merged with S.B. 117)
Effective 6-09-11 (S.B. 117); 7-08-11 (H.B. 111)
*Section 94.570 was repealed by H.B. 29, 1991.
**Section 66.635 was repealed by H.B. 29, 1991.
***Section 206.165 appears in original rolls of S.B. 117, 2011, an incorrect reference.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.034 - Exemption, advertising and advertising products.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 05 Jan 1984, see footnote
144.034. Exemption, advertising and advertising products. —
The sales of advertising by legal newspapers pursuant to chapter 493, advertising agencies, broadcast stations, and standardized outdoor billboard advertising shall be considered the sale of a service and not the sale of tangible personal property. Purchases of tangible personal property which are for use in producing advertising by the businesses listed in the preceding sentence shall be deemed to be purchases for use or consumption and not for resale. In addition to the exemptions granted under the provisions of section 144.030, the sale of services as defined in this section shall be specifically exempted from the provisions of sections 66.600 to 66.635, sections 67.500 to 67.545, sections 92.400 to 92.420, sections 94.500 to 94.570, sections 94.600 to 94.655, sections 94.700 to 94.755, and sections 144.010 to 144.510 and 144.600 to 144.745 and from the computation of the tax levied, assessed or payable under sections 66.600 to 66.635, sections 67.500 to 67.545, sections 92.400 to 92.420, sections 94.500 to 94.570, sections 94.600 to 94.655, sections 94.700 to 94.755, and sections 144.010 to 144.510 and 144.600 to 144.745.
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(L. 1982 S.B. 475 § 1, A.L. 1983 1st Ex. Sess. H.B. 9)
Effective 1-5-84
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.037 - Exemption for retail sales made through the use of federal food stamp coupons.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1986
144.037. Exemption for retail sales made through the use of federal food stamp coupons. —
In addition to the exemptions granted under the provisions of section 144.030, there is hereby specifically exempted from the provisions of sections 66.600 to 66.635, sections 67.500 to 67.545, sections 67.671 to 67.685, sections 67.700 to 67.729, sections 92.400 to 92.420, sections 94.500 to 94.570, sections 94.600 to 94.655, sections 94.700 to 94.755, and sections 144.010 to 144.510 and 144.600 to 144.745, and from the computation of the tax levied, assessed or payable under sections 66.600 to 66.635, sections 67.500 to 67.545, sections 67.671 to 67.685, sections 67.700 to 67.729, sections 92.400 to 92.420, sections 94.500 to 94.570, sections 94.600 to 94.655, sections 94.700 to 94.755, and sections 144.010 to 144.510 and 144.600 to 144.745, all sales at retail made through the use of federal food stamp coupons.
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(L. 1986 H.B. 910 & 1165 § 1)
Effective on 10-1-86 or upon date approved by the U.S. Secretary of Agriculture, whichever date is later
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.038 - Exemption for retail sales made through the use of women, infants and children program vouchers.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1986
144.038. Exemption for retail sales made through the use of women, infants and children program vouchers. —
In addition to the exemptions granted under the provisions of section 144.030, there is hereby specifically exempted from the provisions of sections 66.600 to 66.635, sections 67.500 to 67.545, sections 67.671 to 67.685, sections 67.700 to 67.729, sections 92.400 to 92.420, sections 94.500 to 94.570, sections 94.600 to 94.655, sections 94.700 to 94.755, and sections 144.010 to 144.510 and 144.600 to 144.745, and from the computation of the tax levied, assessed or payable under sections 66.600 to 66.635, sections 67.500 to 67.545, sections 67.671 to 67.685, sections 67.700 to 67.729, sections 92.400 to 92.420, sections 94.500 to 94.570, sections 94.600 to 94.655, sections 94.700 to 94.755, and sections 144.010 to 144.510 and 144.600 to 144.745, all sales at retail for which federal government coupons or vouchers under the supplemental feeding for women, infants and children program are used as payment.
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(L. 1986 H.B. 910 & 1165 § 2)
Effective upon passage by U.S. Congress of a law requiring sales tax exemption for WIC program purchases
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.039 - Exemption, purchases by state legislator, when.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1988
144.039. Exemption, purchases by state legislator, when. —
In addition to the exemptions granted under the provisions of section 144.030, there shall also be specifically exempted from the provisions of sections 66.600 to 66.635, sections 67.500 to 67.545, 67.547, 67.581, 67.582, 67.671 to 67.685, 67.700 to 67.729, 67.730 to 67.739, 67.782, sections 92.400 to 92.420, sections 94.500 to 94.570, 94.600 to 94.655, 94.700 to 94.755, and sections 144.010 to 144.510 and 144.600 to 144.745 and from the computation of the tax levied, assessed or payable under sections 66.600 to 66.635, sections 67.500 to 67.545, 67.547, 67.581, 67.582, 67.671 to 67.685, 67.700 to 67.729, 67.730 to 67.739, 67.782, sections 92.400 to 92.420, sections 94.500 to 94.570, 94.600 to 94.655, 94.700 to 94.755, and sections 144.010 to 144.510 and 144.600 to 144.745, purchases of all tangible personal property made by, or on behalf of, a state senator or state representative if such purchases are made from funds in such state senator's or state representative's state expense account.
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(L. 1988 H.B. 957 & 1571 § 2)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.043 - Light aircraft, definitions — exemption from sales tax, when.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 01 Oct 1994, see footnote
144.043. Light aircraft, definitions — exemption from sales tax, when. —
1. As used in this section, the following terms mean:
(1)
"Light aircraft"
, a light airplane that seats no more than four persons, with a gross weight of three thousand pounds or less, which is primarily used for recreational flying or flight training;
(2)
"Light aircraft kit"
, factory manufactured parts and components, including engine, propeller, instruments, wheels, brakes, and air frame parts which make up a complete aircraft kit or partial kit designed to be assembled into a light aircraft and then operated by a qualified purchaser for recreational and educational purposes;
(3)
"Parts and components"
, manufactured light aircraft parts, including air frame and engine parts, that are required by the qualified purchaser to complete a light aircraft kit, or spare or replacement parts for an already completed light aircraft;
(4)
"Qualified purchaser"
, a purchaser of a light aircraft, light aircraft kit, parts or components who is nonresident of this state, who will transport the light aircraft, light aircraft kit, parts or components outside this state within ten days after the date of purchase, and who will register any light aircraft so purchased in another state or country. Such purchaser shall not base such aircraft in this state and such purchaser shall not be a resident of the state unless such purchaser has paid sales or use tax on such aircraft in another state.
2. In addition to the exemptions granted under the provisions of section 144.030, there shall also be specifically exempted from the provisions of sections 144.010 to 144.525, sections 144.600 to 144.748, section 238.235, and from the provisions of any local sales tax law, as defined in section 32.085, and from the computation of the tax levied, assessed or payable under sections 144.010 to 144.525, sections 144.600 to 144.748, section 238.235, and under any local sales tax law, as defined in section 32.085, all sales of new light aircraft, light aircraft kits, parts or components manufactured or substantially completed within this state, when such new light aircraft, light aircraft kits, parts or components are sold by the manufacturer to a qualified purchaser. The director of revenue shall prescribe the manner for a purchaser of a light aircraft, light aircraft kit, parts or components to establish that such person is a qualified purchaser and is eligible for the exemption established in this section.
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(L. 1994 H.B. 1578 § 1)
Effective 10-1-94
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.045 - Transfer of transcripts, depositions, exhibits, computer disks prepared by a court reporter are a nontaxable service not tangible property — farm machinery nontaxable.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1995
144.045. Transfer of transcripts, depositions, exhibits, computer disks prepared by a court reporter are a nontaxable service not tangible property — farm machinery nontaxable. —
1. Notwithstanding any other provision of law to the contrary, the department of revenue shall not consider the transfer for consideration of court transcripts, depositions, compressed transcripts, exhibits, computer disks containing any such item, or copies of any such item which are prepared by a court reporter as tangible personal property, but rather as a nontaxable service for purposes of administrative interpretation. In addition, the department of revenue shall, for purposes of administrative interpretation, consider as nontaxable any machinery or equipment meeting the definition of
"farm machinery"
under subdivision (22)
*
of subsection 2 of section 144.030, whether or not such machinery or equipment is attached to a vehicle or real property.
2. In addition to the exemptions granted under the provisions of section 144.030, there shall also be specifically exempted from the provisions of sections 144.010 to 144.525, sections 144.600 to 144.748, section 238.235, and from the provisions of any local sales tax law, as defined in section 32.085, and from the computation of the tax levied, assessed or payable under sections 144.010 to 144.525, sections 144.600 to 144.748, section 238.235, and under any local sales tax law, as defined in section 32.085, all sales of court transcripts, depositions, compressed transcripts, exhibits, computer disks containing any such item, and all copies of any such item, which are prepared by a court reporter.
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(L. 1995 H.B. 414 § 3 merged with S.B. 374 § 1 subsec. 1)
*Statutory reference to subdivision "(23)" changed to "(22)" in accordance with section 3.060 based on renumbering within section 144.030 by S.B. 768 merged with S.B. 975 & 1024 Revision, 2018.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.046 - Exemption for electrical current to battery manufacturers, when.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 01 Jan 1996, see footnote
144.046. Exemption for electrical current to battery manufacturers, when. —
In addition to the exemptions granted under the provisions of section 144.030, there is hereby specifically exempted from the provisions of sections 144.010 to 144.525 and sections 144.600 to 144.748 and from the computation of the tax levied, assessed or payable under sections 144.010 to 144.525 and sections 144.600 to 144.748, the sale at retail of separately measured electrical current to manufacturers of batteries in this state for conversion to stored chemical energy in new lead-acid storage batteries solely for the purpose of providing an initial charge in such batteries during the manufacturing process but not for the purpose of recharging any previously manufactured batteries. The sale at retail of such separately measured electrical current described in this section shall not be exempted from any local sales tax imposed under a local sales tax law, as defined in section 32.085.
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(L. 1995 H.B. 414)
Effective 1-1-96
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.047 - Aircraft used only for applying agricultural chemicals to be considered farm machinery, exempt from sales and use tax.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1995
144.047. Aircraft used only for applying agricultural chemicals to be considered farm machinery, exempt from sales and use tax. —
Notwithstanding any other provision of law to the contrary, for purposes of department of revenue administrative interpretation, all sales of aircraft used solely for aerial application of agricultural chemicals shall be considered farm machinery and therefore, exempt from state and local sales and use tax, as provided for other farm machinery in subdivision (22)
*
of subsection 2 of section 144.030.
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(L. 1995 S.B. 374 § 3)
*Statutory reference to subdivision "(23)" changed to "(22)" in accordance with section 3.060 based on renumbering within section 144.030 by S.B. 768 merged with S.B. 975 & 1024 Revision, 2018.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.050 - Additional to other taxes — exceptions.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1945
144.050. Additional to other taxes — exceptions. —
The tax imposed by sections 144.010 to 144.510 shall be in addition to any and all other taxes and licenses except as herein otherwise provided.
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(RSMo 1939 § 11410, 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 144.051 - 2026 FIFA World Cup soccer tournament, charges for admission not subject to state and local sales tax.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 2022
*144.051. 2026 FIFA World Cup soccer tournament, charges for admission not subject to state and local sales tax. —
Beginning June 1, 2026, and ending July 31, 2026, in addition to the exemptions granted pursuant to the provisions of section 144.030, there is hereby exempted from the provisions of and the computation of the tax levied, assessed or payable pursuant to this chapter and the local sales tax law as defined in section 32.085, and section 238.235, all charges for admissions, as defined in section 144.010, to any of the matches of the 2026 FIFA World Cup soccer tournament which are held in any county with more than seven hundred thousand but fewer than eight hundred thousand inhabitants.
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(L. 2022 H.B. 1606 merged with S.B. 652)
*Revisor's Note: This section was amended identically by both H.B. 1606 and S.B. 652, 2022. In 2023, H.B. 1606 was declared unconstitutional (see annotation below). The S.B. 652 language remains in effect.
(2023) The inclusion of Section 67.2300 in H.B. 1606 from 2022 declared unconstitutional as violating the single subject rule of Article III, § 23 of the Missouri Constitution. The remaining provisions of H.B. 1606 could not be severed and the bill is declared invalid in its entirety. Byrd, et al. v. State of Missouri, et al., Case No. SC100045 (Mo.banc, Dec. 19, 2023).
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.053 - Farm machinery and equipment exempt from state and local sales and use tax, when.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 2008
144.053. Farm machinery and equipment exempt from state and local sales and use tax, when. —
1. As used in this section,
"machinery and equipment"
means new or used farm tractors and such other new or used machinery and equipment and repair or replacement parts thereon, and supplies and lubricants used exclusively, solely, and directly for the planting, harvesting, processing, or transporting of a forestry product.
2. Notwithstanding any other provision of law to the contrary, for purposes of department of revenue administrative interpretation, all machinery and equipment used solely for the planting, harvesting, processing, or transporting of a forestry product shall be considered farm machinery, and shall be exempt from state and local sales and use tax, as provided for other farm machinery in section 144.030. For purposes of the exemption in section 144.063, the planting, harvesting, processing, or transporting of a forestry product is deemed an agricultural purpose.
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(L. 2008 S.B. 931)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.057 - All tangible personal property on U.S. munitions list, exempt from state and local sales and use tax.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 2008
144.057. All tangible personal property on U.S. munitions list, exempt from state and local sales and use tax. —
In addition to the exemptions granted under this chapter, there shall also be specifically exempted from state and local sales and use taxes defined, levied, or calculated under section 32.085, sections 144.010 to 144.525, sections 144.600 to 144.761, or section 238.235, all tangible personal property included on the United States munitions list, as provided in 22 CFR 121.1, sold to or purchased by any foreign government or agency or instrumentality of such foreign government which is used for a governmental purpose.
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(L. 2008 H.B. 2058 merged with S.B. 718 merged with S.B. 1073 § 144.059)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.060 - Purchaser to pay sales tax — refusal, a misdemeanor — exception.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 2009
144.060. Purchaser to pay sales tax — refusal, a misdemeanor — exception. —
It shall be the duty of every person making any purchase or receiving any service upon which a tax is imposed by sections 144.010 to 144.510 to pay, to the extent possible under the provisions of section 144.285, the amount of such tax to the person making such sale or rendering such service. Any person who shall willfully and intentionally refuse to pay such tax shall be guilty of a misdemeanor. The provisions of this section shall not apply to any person making any purchase or sale of a motor vehicle subject to sales tax as provided by the Missouri sales tax law, unless such person making the sale is a motor vehicle dealer authorized to collect and remit sales tax pursuant to subsection 10
*
of section 144.070.
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(RSMo 1939 § 11412, 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. 1965 p. 261, A.L. 2009 H.B. 683)
*Statutory reference to subsection "8" changed to "10" in accordance with section 3.060 based on renumbering within section 144.070 in S.B. 89 and S.B. 368, 2019.
(1973) Property consisting of tools, materials and construction supplies purchased by independent contractor to be used in fulfilling a "cost-plus a fixed-fee" construction contract with the U.S. Government held taxable under this section even though contract provided that title to such property would vest in U.S. Government upon delivery of such property to the contractor. State ex rel. Thompson-Stearns-Roger v. Schaffner (Mo.), 489 S.W.2d 207.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.063 - Fencing materials and motor fuel used for agricultural purposes exempt from state and local sales and use tax.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 2008
144.063. Fencing materials and motor fuel used for agricultural purposes exempt from state and local sales and use tax. —
In addition to the exemptions granted under this chapter, there shall also be specifically exempted from state and local sales and use taxes defined, levied, or calculated under section 32.085, sections 144.010 to 144.525, sections 144.600 to 144.761, or section 238.235, all sales of fencing materials used for agricultural purposes, and the purchase of motor fuel, as defined in section 142.800, therefor which is used for agricultural purposes.
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(L. 2008 S.B. 931)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.064 - Firearms or ammunition, limitation on sales tax levied.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 2011
144.064. Firearms or ammunition, limitation on sales tax levied. —
No sales tax levied under this chapter on any firearms or ammunition shall be levied at a rate that is higher than the sales tax levied under this chapter or any other excise tax levied on any sporting goods or equipment or any hunting equipment.
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(L. 2011 H.B. 294, et al.)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.069 - Sales of motor vehicles, trailers, boats and outboard motors imposed at address of owner — some leases deemed imposed at address of lessee.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 2013
144.069. Sales of motor vehicles, trailers, boats and outboard motors imposed at address of owner — some leases deemed imposed at address of lessee. —
All sales taxes associated with the titling of motor vehicles, trailers, boats and outboard motors under the laws of Missouri shall be imposed at the rate in effect at the location of the address of the owner thereof, and all sales taxes associated with the titling of vehicles under leases of over sixty-day duration of motor vehicles, trailers, boats and outboard motors shall be imposed at the rate in effect, unless the vehicle, trailer, boat or motor has been registered and sales taxes have been paid prior to the consummation of the lease agreement at the location of the address of the lessee thereof on the date the lease is consummated, and all applicable sales taxes levied by any political subdivision shall be collected and remitted on such sales from the purchaser or lessee by the state department of revenue on that basis.
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(L. 1986 H.B. 1367 & 1573 § 1, A.L. 1996 H.B. 1223, 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
(2012) Section does not authorize a county to impose a sales tax on a boat, outboard motor, and trailer that a Missouri resident purchased out of state and transported to Missouri. Street v. Director of Revenue, 361 S.W.3d 355 (Mo.banc).