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 § 393.302 - Tax on energy consumption, ordinance imposing tax, ballot measure required

  1 provisions

  A political subdivision may impose a local tax on certain out-of-area purchasers who use or consume gas, electricity, or energy services inside the subdivision, but the tax must go to voters first.

  Ordinance Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 92.500 - Sales tax for the operation of public safety departments — ballot submission — use of moneys — repeal of tax, ballot language

  1 provisions

  Certain cities outside a county may impose a local sales tax only after voter approval, and the revenue must be collected, deposited, distributed, and used as this section requires.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.579 - Sales tax authorized — ballot language — use of moneys — repeal of tax, ballot language — continuation of tax, ballot language

  1 provisions

  This provision lets certain home rule cities impose a local sales tax of up to 1%, but only after voter approval.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.2030 - Retail sales tax for tourism authorized, ballot language — collection and administration of the tax — repeal of sales tax, procedure (city of Weston, Platte County)

  1 provisions

  Certain Westons/eligible cities may impose a tourism sales tax of up to 0.5%, but only after voter approval.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 245.180 - Board to levy tax, when — new tax authorized, when — tax, how levied — secretary to prepare levee tax record

  1 provisions

  The board of supervisors must levy district taxes based on assessed benefits, and the secretary must record the levied taxes in a permanent levee tax record.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 238.235 - Sales tax, certain districts, exemptions from tax — election, ballot form — procedures for collection, distribution, use — repeal of tax — not considered economic activity tax

  1 provisions

  Transportation development districts may impose a sales tax by resolution, but the tax does not apply to certain listed items and services, and retailers must add the tax to sale prices once imposed.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 82.851 - Retail sales of food, tax on gross receipts permitted — definitions — ballot language — trust fund established (City of Independence)

  1 provisions

  This section lets certain home rule cities levy a gross receipts tax on retail food sales, but only after voter approval, and sets rules for collection, fund handling, exemptions, and prohibited tax-advertising statements.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 143.871 - Income tax claim of other states

  1 provisions

  Missouri courts must recognize and enforce certain other-state income tax liabilities, let authorized officers sue to collect them, and refuse cases involving foreign sovereign tax claims.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 247.120 - Board — estimation of tax levy — county commission to levy tax

  1 provisions

  District directors must estimate needed taxes each year by May 10, and county officials must levy, record, collect, and remit the tax.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 348.302 - Tax credit, evidenced by certificate — may be used when — limitations on credit, credits transferable

  1 provisions

  A person who makes a qualified contribution to a qualified fund is entitled to a tax credit equal to 50% of the contribution.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 148.230 - Tax in lieu of certain other taxes

  1 provisions

  The general assembly states that the tax under sections 148.120 to 148.230 is meant to replace other taxes on certain credit institutions’ personal property and shares.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 143.021 - Tax determined by rates in section 143.011 — no tax on taxable income, when

  1 provisions

  Residents with taxable income must calculate tax using section 143.011 rates, and the revenue director must adjust the tax table by rule.

  Act or statute Open & Chat