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 § 321.552 - Sales tax authorized for ambulance and fire protection — ballot language — special trust fund established — refunds authorized

  1 provisions

  An ambulance or fire protection district may levy a sales tax of up to 1% if voters approve it.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.660 - Transportation sales tax, ballot — effective, when — approval required in city and county — collection, fund created — use of funds — abolition of tax, procedure — reduction of rate

  1 provisions

  Some local governments may propose a transportation sales tax of up to 1%, but it does not take effect unless the required approvals are obtained. The tax revenue must be used only for public transit purposes, and the director of revenue has monthly distribution and recordkeeping duties.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.968 - Megaprojects, tax credit authorized, eligibility — department duties — binding contract required, when — issuance of credits, procedure

  1 provisions

  This section authorizes certain megaproject tax credits and sets approval, reporting, repayment, transfer, and cap rules.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.481 - Taxpayers incurring eligible costs entitled to tax credit, amount, qualifications

  1 provisions

  Taxpayers who incur eligible costs for certain qualifying residences or rehabilitation projects may receive a tax credit, but the credit is capped and some projects are excluded.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 145.011 - Tax imposed on transfer of decedent's estate equal to maximum credit allowed by federal law

  1 provisions

  Missouri imposes an estate tax on transfers of decedents’ estates that include property with a Missouri tax situs.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.245 - Income tax refund limited to taxpayer establishing new facility in enterprise zone — refund if tax credits earned exceed tax liability, when, limitations

  1 provisions

  Some taxpayers with a new facility in an enterprise zone can get a refund of income tax credits that exceed their tax liability, but only within stated limits and timing rules.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 243.360 - Drainage tax — collector to furnish bond

  1 provisions

  The county collector must receive the drainage tax book, collect the drainage tax, account for the money, and give bond.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 148.657 - Tax credit allowed for S corporation shareholders of credit institutions, amount

  1 provisions

  Certain S corporation shareholders of a credit institution may claim a tax credit on their state income tax return.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.547 - Sales tax imposed in counties — election procedure — rate of tax — distribution of revenue, limitation on use — trust fund for overpayment refunds and bad check redemption — abolishing tax, procedure

  1 provisions

  Counties may impose an additional sales tax only with voter approval and within stated rate limits, and the director of revenue handles refunds and related trust-fund administration.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 245.445 - Board to assess levee fund tax

  1 provisions

  The board may assess a levee district tax on benefitted land, capped at ten mills on the dollar, and related officials must handle notice and collection steps.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 313.820 - Admission fee, amount, division of — licensees subject to all other taxes, collection of nongaming taxes by department of revenue

  1 provisions

  Excursion boat licensees must pay a $2 admission fee per covered passenger to the commission, with special rules for multi-use tickets and complimentary passes.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 52.290 - Collection of back taxes, certain counties — fee deposited in county general revenue fund and retirement fund — collection of back taxes, certain political subdivisions, fee

  1 provisions

  County collectors in covered counties must collect delinquent/back-tax fees at the stated percentage rates, and they may accept credit cards but may not add a credit-card surcharge.

  Act or statute Open & Chat