Mo. Rev. Stat. § 148.170
Current with changes from the 2024 Legislative Session
If any taxpayer shall operate more than one office in the state of Missouri the taxpayer shall file one return giving the address of each such office and allocating to each office its share of the net income of taxpayer in the ratio that the gross receipts of each office bears to the total gross receipts of taxpayer.
§ 148.170, RSMo