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 § 242.600 - Suits for taxes — evidence — procedure

  1 provisions

  This section sets how drainage tax suits are handled, including evidence, venue, sale procedures, and costs.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 215.200 - Property and obligations of commission tax exempt

  1 provisions

  The commission does not have to pay Missouri taxes or assessments on its property, debts, or income, and its notes and bonds are tax-exempt, with listed exceptions.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.812 - Retailers liable for tax, collection and return of taxes

  1 provisions

  Retailers and similar sellers of taxable goods or services must collect, return, and pay the tax to the municipality or its designee.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 141.300 - Tax bill lists — receipt for aggregate amount by collector — monthly statement

  1 provisions

  The collector must receipt for delinquent tax bills, send a verified monthly statement by the 5th, and pay collected taxes by the 15th, minus commissions and county costs.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.676 - Collection of tourism tax, duties of county collector or director of revenue, when

  1 provisions

  County tax collection duties shift between the county collector and the director of revenue depending on how the tax is imposed.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.890 - Municipalities in St. Louis County, sales tax to fund capital improvements — ballot, contents — approval of tax, options of governing body — municipal capital improvements sales tax fund, distribution — special trust fund — director of revenue, duties — erroneous payments, refunds

  1 provisions

  Certain municipalities may impose a one-half percent sales tax for capital improvements, but voters must approve it and the revenue must be kept and used only for the section’s allowed purposes.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 249.957 - Tax and special tax bills in certain sections applicable to sewer and storm water facility improvement districts

  1 provisions

  This section says certain tax and special tax bills apply to assessments in specified sewer and storm water facility improvement district sections.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 384.054 - Delinquent tax, penalty, interest

  1 provisions

  Delinquent taxes under sections 384.011 to 384.071 incur a 1% per diem penalty, capped at 10%, and also bear interest from when the tax is due.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.535 - Tax credit for relocating a business to a distressed community, approval by department of economic development, application — employees eligible to receive credit — credit for expenditures on equipment — transfer of certificate of credit — maximum amount allowed, credit carried over — limitations — tax credit for existing business in a distressed community which hires new employees, conditions and types of businesses eligible

  1 provisions

  This provision grants tax credits for certain businesses that move into, or start in, a distressed community, and for some employees and equipment costs, subject to approval and limits.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 144.020 - Rate of tax — tickets, notice of sales tax

  1 provisions

  This provision imposes sales tax at 4% on several categories of sales and services and requires a sales-tax notice on subject tickets.

  Notice Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 144.610 - Tax imposed, property subject, exclusions, who liable — inapplicable to out-of-state businesses and employees, when

  1 provisions

  Missouri imposes a use tax on certain tangible personal property stored, used, or consumed in the state, and the tax liability continues until paid unless a qualifying vendor receipt relieves it.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 139.600 - Exemption of merchants' and manufacturers' tangible personal property, lost revenues defined — replacement tax revenues, distribution of

  1 provisions

  County clerks must calculate lost revenues and the replacement-tax levy, and the county collector must distribute first-year replacement revenues under the referenced constitutional rules.

  Act or statute Open & Chat