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 § 71.800 - Rate of tax — exception — abatement of certain tax benefits — new tax rate or special assessment, election, procedure, ballot forms — definitions — tax rate ceiling approved, effective when

  1 provisions

  This section lets a district impose limited property, business, and special-assessment taxes, and it sets ballot and election procedures for approving higher tax-rate ceilings or assessment limits.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.836 - Tourism tax on transient guests in hotels and motels (Marston, Matthews, Steele) — procedure, ballot, use of revenues — repeal of tax

  1 provisions

  Certain cities may impose up to a 5% tax on transient hotel and motel room charges, but only after voter authorization.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 92.073 - Gross receipts tax — collection, cost — delinquencies — refunds (St. Louis City)

  1 provisions

  This provision sets rules for collecting, remitting, distributing, and refunding gross receipts taxes for cities not within a county.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 148.540 - Association and members, levy and collection — exclusiveness of tax

  1 provisions

  Farmers’ cooperative credit associations covered by this provision are taxed on members’ dividend income, and the association must compute, withhold, and pay the tax to the director of revenue by April 15.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.2530 - Refund of district indebtedness, when, how — imposition of a sales tax authorized — deposit and use of sales tax revenue — repeal of sales tax, ballot form

  1 provisions

  Districts may impose a sales tax up to 0.5% and must use the revenue only for district purposes.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.550 - Definitions — tax credit, amount — limitations — director of social services determinations, classification of shelters and centers — effective date

  1 provisions

  This section defines key terms and sets rules for a Missouri tax credit for donations to approved domestic violence shelters and rape crisis centers.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.391 - Tax may be imposed by certain counties — election — ballot form — tax rate — effective, when, termination, when

  1 provisions

  Certain eligible counties may impose a one-fourth cent sales tax only after voter submission; the revenue must go into a special trust fund for drug-related investigations and prosecutions.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 32.052 - Employers failing to pay withholding taxes, sales or use taxes — director's duty to notify — procedure to pay, deposit to be made to special fund — continued failure to comply deemed intent to defraud

  1 provisions

  If the director of revenue gives notice, the affected person must collect covered taxes, deposit them into a separate trust account within two business days, and keep them there until payment to Missouri is made.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 148.660 - Deposit of taxes, director of revenue's duties — funds established — investment of funds — distribution of interest to counties, computation

  1 provisions

  The director of revenue must deposit tax payments into the stated funds, invest the money while it is held, and return earned interest to county treasurers on a set timeline.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 245.195 - Board may levy maintenance tax — unprotected lands not taxable

  1 provisions

  The board may levy a yearly maintenance tax on district lands and corporate property, but not on property that is not protected from overflow.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.571 - Museums and festivals, sales tax authorized (Buchanan County)

  1 provisions

  Certain counties may impose a small sales tax to fund museums and festivals, and a board can control how the money is spent.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.584 - Sales tax authorized, Jefferson County — proceeds to be used for county prosecutor's office and law enforcement services — ballot language

  1 provisions

  Jefferson County’s qualifying county governing body may authorize a sales tax up to 0.5%, but only if voters approve the proposal.

  Act or statute Open & Chat