Esheria Regulatory Atlas

Tax law in United States — Missouri

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.

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

• United States — Missouri

  Missouri Revised Statutes § 141.310 - Exclusive power to collect taxes — expenses of suit

  1 provisions

  The collector has the exclusive power to collect these tax bills after suit is filed or received, with a limited exception allowing the taxing authority or tax bill holder to file suit if the collector does not.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 148.065 - Intangible tax fund created — maintenance and investment of fund — distribution of interest income to counties

  1 provisions

  The director must deposit tax funds into the intangible tax fund, keep them in approved banks, invest them before distribution, and return interest to county treasurers within 30 days after tax distribution.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 99.1042 - Adoption of development financing by ordinance — county assessor to determine total equalized assessed value — calculation of ad valorem taxes — allocation of economic activity taxes

  1 provisions

  A municipality may adopt development financing by ordinance if it has designated a development area, adopted a development plan, and followed the required procedures; related taxes are then split and placed into special funds.

  Ordinance Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.686 - Citation — definitions — tax credit, amount, claim procedure — rulemaking authority

  1 provisions

  This section creates a tax credit for qualifying meat processing modernization or expansion, with application, cap, confidentiality, reporting, and rulemaking requirements.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 137.055 - County commission to fix rate of tax, when, exceptions — public hearing to be held, when, notice, effect

  1 provisions

  County tax rates must be set by the county governing body by September 20, with a public hearing and advance newspaper notice; certain cities and charter counties must set their tax rate by October 1.

  Notice Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 143.731 - Interest on underpayments

  1 provisions

  Interest is due on unpaid Missouri tax amounts, subject to stated exceptions and timing rules.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 144.285 - Tax brackets to be established by director of revenue — how applied — taxpayer owing more than one political subdivision, distribution, penalties

  1 provisions

  Missouri law tells the revenue director to set sales-tax brackets, limits vendors from charging too much sales tax, and lets vendors use a rounded-per-purchase formula if they apply it consistently.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 33.282 - Tax expenditure budget, content, submitted when — cost — benefit analysis, contents — department reports on tax credits, exemptions, deductions or preferences, failure to file

  1 provisions

  The office of administration must prepare a tax expenditure budget, and state departments with tax preferences must submit estimates and a cost-benefit analysis by October 1. The budget director must then submit the materials to legislative committee chairs by January 1.

  Act or statute Open & Chat