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 § 67.674 - Additional tax imposed on goods subject to tourism sales tax, computation — report to county collector or to director of revenue, when

  1 provisions

  Sellers in the taxed area must compute the tourism sales tax amount and report and return it to the county collector, or to the director of revenue in a countywide-tax case.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.950 - Historical locations and museums, sales tax authorized for promotion of tourism — ballot language — revenue, use of — repeal of tax, ballot language

  1 provisions

  This section lets certain home rule cities approve a local sales tax for museum and historic-site tourism funding, subject to voter approval and a rate cap.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 143.521 - Declarations of estimated tax

  1 provisions

  Individuals and corporations meeting the stated tax thresholds must file estimated tax declarations in the form required by the director of revenue.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 184.845 - Sales tax, board may impose museum district sales tax, how imposed — rate of tax — violations, penalties

  1 provisions

  The district board may impose a museum and cultural district sales tax, and retailers in the district must add it to sale prices once imposed.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.875 - Tourism tax trust fund established, purpose — taxes to be deposited in fund — distribution — election required to impose tax

  1 provisions

  Political subdivisions must deposit tourism taxes into a special trust fund and keep those funds separate, with specific use rules and some local exceptions.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 190.462 - Pre-emption of taxes by declaratory ruling — definitions — effect of — expiration date

  1 provisions

  This section defines several terms and sets refund and liability rules tied to certain declaratory rulings about taxes under sections 190.292 and 190.335.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 142.833 - Liability for unpaid tax

  1 provisions

  A person required to precollect or pay the tax must remit it, and if they do not, they remain liable for the unpaid tax.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 233.225 - Special tax payable in one installment — special tax bills

  1 provisions

  When a special tax is ordered to be paid in one installment, the county clerk must prepare and record special tax bills, and the county treasurer must receive and manage payments.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.025 - Accrued taxes and rent constituting taxes to be totaled — maximum amount allowable — allocation regulations, when

  1 provisions

  This provision says property taxes and rent treated as property taxes must be totaled on each return, and those totals are capped by dollar limits that change over time.

  Regulation Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 143.177 - Missouri working family tax credit act — definitions — tax credit for percentage of federal earned income tax credit — department duties — annual report — rulemaking authority

  1 provisions

  This section creates the Missouri Working Family Tax Credit Act, lets eligible taxpayers claim a tax credit based on a percentage of the federal earned income tax credit, and gives the department duties to determine eligibility, notify taxpayers, report annually, and make rules.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.700 - Sales tax for capital improvements may be imposed in certain counties, procedure — use of revenue — tax effective when — brackets to be established — rate of tax — sales tax revenue collected, defined

  1 provisions

  Counties may impose a sales tax for capital improvements only after voter approval, and the revenue must be used only for the designated purpose.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.815 - Verification of applicant's tax payment status, when, effect of delinquency — employment of unauthorized aliens, effect of

  1 provisions

  Tax credit applications must be checked for delinquent taxes before approval, and applicants who knowingly employ unauthorized aliens can lose and repay credits.

  Act or statute Open & Chat