SALES TAX

Section 144.010 - Definitions
Section 144.011 - Sale at retail not to include certain transfers - assumption of liability, effect of
Section 144.012 - Sales of tangible property to vending machine owners or operators deemed a sale at retail subject to certain sales tax, exceptions
Section 144.013 - Tax imposed in accordance with federal Mobile Telecommunications Sourcing Act
Section 144.014 - Food, retail sales of, rate of tax, revenue deposited in school district trust fund - definition of food
Section 144.015 - Promulgation of rules
Section 144.018 - Resale of tangible personal property, exempt or excluded from sales and use tax, when - intent of exclusion
Section 144.019 - [Repealed]
Section 144.020 - Rate of tax - tickets, notice of sales tax
Section 144.021 - Imposition of tax - seller's duties - modification of taxable status of tangible personal property or services, notification of sellers, when, manner
Section 144.025 - Transactions involving trade-in or rebate, how computed - exceptions - definitions - agricultural use, allowance
Section 144.026 - [Repealed]
Section 144.027 - Items replaced due to theft or casualty loss, credit against sales taxes allowed, when
Section 144.030 - Exemptions from state and local sales and use taxes
Section 144.032 - Cities or counties may impose sales tax on utilities - determination of domestic use
Section 144.034 - Exemption, advertising and advertising products
Section 144.037 - Exemption for retail sales made through the use of federal food stamp coupons
Section 144.038 - Exemption for retail sales made through the use of women, infants and children program vouchers
Section 144.039 - Exemption, purchases by state legislator, when
Section 144.043 - Light aircraft, definitions - exemption from sales tax, when
Section 144.044 - New manufactured homes and modular units - partial sales tax exemption - sale of used manufactured home, exemption
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
Section 144.046 - Exemption for electrical current to battery manufacturers, when
Section 144.047 - Aircraft used only for applying agricultural chemicals to be considered farm machinery, exempt from sales and use tax
Section 144.049 - Sales tax holiday for clothing, personal computers, and school supplies, when - exemptions - discounts, how treated - exchanges and returns, how treated
Section 144.050 - Additional to other taxes - exceptions
Section 144.051 - 2026 FIFA World Cup soccer tournament, charges for admission not subject to state and local sales tax
Section 144.053 - Farm machinery and equipment exempt from state and local sales and use tax, when
Section 144.054 - Additional sales tax exemptions for various industries and political subdivisions
Section 144.057 - All tangible personal property on U.S. munitions list, exempt from state and local sales and use tax
Section 144.058 - Exemption for utilities, equipment, and materials used to generate electricity - public utility, savings passed through to rate
Section 144.060 - Purchaser to pay sales tax - refusal, a misdemeanor - exception
Section 144.062 - Construction materials, exemption allowed, when - exemption certificate, form, content, purpose - effect - entity having unauthorized exemption certificate, effect
Section 144.063 - Fencing materials and motor fuel used for agricultural purposes exempt from state and local sales and use tax
Section 144.064 - Firearms or ammunition, limitation on sales tax levied
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
Section 144.070 - Purchase or lease of motor vehicles, trailers, boats and outboard motors, tax on - official certificate issued - application to act as leasing company, requirements - operation as registered fleet owner, when - motor vehicle dealers, application to collect and remit tax - collection and remittance of tax in new system, when, rulemaking
Section 144.071 - Rescission of sale requires tax refund, when
Section 144.080 - Seller responsible for tax - rules - returns - advertising absorption of tax, stated on invoice or receipt - violation, penalty
Section 144.081 - Quarter-monthly remittance, when - deemed filed on time, when - quarter-monthly defined - underpayment, penalty, exceptions - electronic funds payment system authorized
Section 144.083 - Retail sales license required for all collectors of tax - prerequisite to issuance of city or county occupation license - prerequisite for sales at retail - statement of no tax due required
Section 144.087 - Retail sales licensee, bond given, when - cash bond deposit and refund - licensee in default has option to provide letter of credit or certificate of deposit
Section 144.088 - Definitions - rate of sales tax stated on receipt or invoice, when, contents
Section 144.090 - Director may require monthly or annual returns instead of quarterly - when due
Section 144.100 - Returns filed with the director - charge and time sales - correction of errors, procedures
Section 144.115 - Returns kept four years - destroyed, when
Section 144.118 - Retail sales tax license, administrative penalty for failure to obtain - burden of proof required by the department
Section 144.121 - Records of department of revenue and certain counties may be inspected and audited by political subdivisions imposing taxes - request, procedure - charge
Section 144.122 - Records of department of revenue, political subdivision ineligible to require disclosure - effect of abuse of confidentiality - city may inspect county records
Section 144.130 - Refunds to purchasers, deduction
Section 144.140 - Seller may retain two percent of tax - certified service provider, monetary allowance from taxes in lieu of two percent retention
Section 144.150 - Withholding of tax money in case of sale of business - director to send statements to certain persons, when - secured creditors, priority, exempt from tax liability
Section 144.155 - Limitation on time period to assess liability of transferee - death effect - transferee defined
Section 144.157 - Violations in collecting, penalty
Section 144.160 - Extension of time by director for payment of tax
Section 144.170 - Interest on delinquent taxes - rate
Section 144.190 - Refund of overpayments - claim for refund - time for making claims - paid to whom - direct pay agreement for certain purchasers - special rules for error corrections - refund not allowed, when - taxes paid more than once, effect of
Section 144.200 - Appropriation for refunds
Section 144.210 - Burden of proving questionable sale on seller - exemption certificates - additional assessment - notice
Section 144.220 - Time period for director to make additional assessments - exemptions held invalid by supreme court, effects
Section 144.230 - Assessed penalty and tax due, when
Section 144.240 - Assessment final when, appeal - procedures
Section 144.250 - Failure to file return or pay tax - monetary penalty, assessment - director to estimate delinquency - written notice, how served - penalties for motor vehicles doubled, when
Section 144.261 - Review by administrative hearing commission
Section 144.270 - Rulemaking authority
Section 144.285 - Tax brackets to be established by director of revenue - how applied - taxpayer owing more than one political subdivision, distribution, penalties
Section 144.290 - Duty of director in collecting tax of itinerant seller - security may be required - cash bond, deposit and refund
Section 144.300 - Director may demand information
Section 144.310 - Records kept by director
Section 144.320 - Records required to be kept
Section 144.330 - Examination of records - investigations
Section 144.340 - Exemption from testifying - immunity from prosecution
Section 144.350 - Penalty for failure to testify
Section 144.380 - Liens on property, notice to taxpayer, duration effect - improperly filed liens, notice to director, contents - release of lien, procedure - fees - duties of director
Section 144.390 - Unpaid taxes may be recovered at law - procedure
Section 144.400 - Suit for taxes filed, where - jurisdiction
Section 144.410 - Remedies of state, cumulative
Section 144.420 - Certification of delinquencies to attorney general - collection suits
Section 144.425 - Compromise of delinquent taxes - percentage - limitation - procedure
Section 144.427 - Taxpayer's agreement to certain conditions to obtain compromise
Section 144.430 - Legal expenses
Section 144.440 - Purchase price of motor vehicles, trailers, boats and outboard motors to be disclosed, when - payment of tax, when - inapplicability to manufactured homes
Section 144.450 - Exemptions from use tax
Section 144.455 - Tax on motor vehicles and trailers, purpose of - receipts credited as constitutionally required
Section 144.470 - Taxes now authorized not prohibited
Section 144.480 - Failure to furnish a return, penalty
Section 144.490 - Penalty for false return
Section 144.500 - Penalty for fraud or evasion
Section 144.510 - Violation of this law a misdemeanor
Section 144.512 - Retail sales licenses, businesses and transient employers not in compliance, writs of attachment or injunction authorized
Section 144.513 - College bookstores, sales by, subject to tax
Section 144.517 - Textbooks, sales and use tax exemption
Section 144.518 - Exemption for machines or parts for machines used in a commercial, coin-operated amusement and vending business
Section 144.525 - Motor vehicles, haulers, boats and outboard motors, state and local tax, rate, how computed, exception - outboard motors, when, computation
Section 144.526 - Show Me Green sales tax holiday - sales tax exemption for energy star certified new appliances - layaway sales, discounted sale price, delayed delivery, exchanges and returns, how treated
Section 144.527 - Farmers' market, sales and use tax exemption for farm products sold