Esheria Regulatory Atlas

Tax law in United States — Missouri

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.

3,399 matching statutes

• United States — Missouri

  Missouri Revised Statutes § 173.196 - Business firm may make donation to higher education scholarship donation fund, tax credit — amount of credit, limitations, carry-over, transfer — use of fund — tax credits prohibited, when

  1 provisions

  Business firms may donate to the Missouri Higher Education Scholarship Donation Fund and, if they do, receive a tax credit equal to 50% of the donation, subject to limits and later restrictions.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.1015 - Transient guests of hotels and motels to pay tax to fund exposition and community center (including city of Marshall)

  1 provisions

  Certain qualifying cities may impose a hotel/motel tax, but only after voter approval.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.800 - Tax established

  1 provisions

  Certain municipalities may impose a tourism tax, but they must administer it under sections 94.800 to 94.825. A municipality that already levies a local sales tax or local gross receipts tax for tourism promotion under other authority may not also impose this tourism tax.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 148.140 - Credit institutions subject to annual tax — rate — credits

  1 provisions

  Credit institutions must pay an annual Missouri tax based on net income, at 7%, and taxpayers may claim credits for certain taxes paid.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.857 - Sales tax to be deposited in special municipal sales tax trust fund — not to be a state fund — distribution formula — refunds, procedure, director of revenue, duties — abolishing of tax, procedure

  1 provisions

  This provision sets up a special municipal sales tax trust fund and tells the director of revenue how to deposit, keep, distribute, refund, and close out the money.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.621 - Definitions — tax credit authorized, amount — department duties, procedures — taxpayer identity, diaper banks to provide to department — sunset provision

  1 provisions

  This section defines key terms and lets eligible Missouri taxpayers claim a diaper-bank tax credit equal to 50% of contributions, subject to caps and reporting rules.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 141.660 - Costs, how taxed

  1 provisions

  Costs may not be taxed against the collector or any intervening taxing authority.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.838 - Transient guest tax and tax on retail sales of food (Lamar Heights)

  1 provisions

  A qualifying municipality may adopt a transient guest tax and a food sales tax only after voter authorization, and the taxes must be used for the listed public purposes.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.817 - Ballot for submission, all taxes

  1 provisions

  Tourism tax proposals need voter approval, and bond-related proposals need a constitutionally required voter percentage before bonds may be issued.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.630 - Tax credit for contributions to pregnancy resource centers, definitions — amount — limitations — determination of qualifying centers — cumulative amount of credits — apportionment procedure, reapportionment of credits — identity of contributors provided to director, confidentiality

  1 provisions

  This section gives tax credits for contributions to qualifying pregnancy resource centers and sets limits on how much can be claimed.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 148.376 - Extended Missouri mutual insurance companies, premiums — tax — rate — payable when — delinquencies, distribution

  1 provisions

  Certain insurance companies must pay a quarterly tax on direct premiums or assessments, with rates of 1% over $1 million and 2% over $5 million.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 144.080 - Seller responsible for tax — rules — returns — advertising absorption of tax, stated on invoice or receipt — violation, penalty

  1 provisions

  Sellers and service providers subject to Missouri sales tax must collect the tax, file returns, and pay it to the director of revenue on the schedule required by their tax amount.

  Rule Open & Chat