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 § 650.399 - Tax levied, vote required, ballot language — effective date — fund created, use of moneys

  1 provisions

  The county can submit a local sales tax question to voters, and if voters approve it, the county must levy and collect the tax. The revenue goes into a special trust fund for designated purposes, with monthly distributions and rules for repeal, refunds, and retention.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.1305 - Retail sales tax may be imposed in lieu of certain local economic development sales tax — ballot language — collection and distribution of moneys — trust fund and board to be established — repeal of tax, procedure

  1 provisions

  Cities or counties may impose a retail sales tax for local economic development only if voters approve it and the section’s limits are met.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 245.200 - County collector of revenue to collect levee tax — to give bond to board of supervisors

  1 provisions

  County collectors in levee districts must receive the levee tax book, collect the listed tax, and handle returns, payments, and a bond.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 151.220 - Date taxes become delinquent — penalties

  1 provisions

  A railroad company must pay certain county taxes by December 31 after assessment and levy, or the taxes become delinquent and a penalty applies.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 137.040 - Procedure for assessing, levying, and collecting additional taxes — limitations — conditions

  1 provisions

  This section limits when a county can assess, levy, and collect other taxes, and sets a court-based process for getting an order to do so.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 190.337 - Revenue, purpose for which shall be used — procedure to terminate tax, ballot form — reestablishing emergency service using telephone tax, procedure

  1 provisions

  County commissioners must put the sales tax continuation/termination question to voters after a qualifying petition, and if voters choose termination they must end the tax and dissolve the related board.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 147.030 - Payment of tax, when

  1 provisions

  Corporations must pay the franchise tax by the state income tax return due date, with a special April 15, 1980 deadline for corporations with a transitional year.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 140.070 - Delinquent real estate taxes extended into back tax book

  1 provisions

  Delinquent real estate taxes must be entered in the back tax book and collected; city or town authorities may have the delinquent list certified if the local collector failed to return it.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 140.130 - Examination of back tax books by board of equalization

  1 provisions

  The board of equalization must examine delinquent real estate and personal tax lists and back tax bills at each annual settlement, and it may order certain old or uncollectible bills stricken; the collector must then cancel those tax bills.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 148.031 - Substitute bank franchise tax

  1 provisions

  Electing banking corporations must calculate and pay a substitute bank franchise tax under section 148.030, using the nonelecting-corporation method.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.727 - Tax may be imposed in addition to other sales taxes — counties may contract with certain political subdivisions to handle projects

  1 provisions

  A county may impose the tax and may also contract with another county or city for facilities or projects funded by that tax.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 379.1412 - Premium tax required, amount, procedure

  1 provisions

  SPLRCs must pay an annual premium tax to the director of revenue and file a yearly return; they can deduct certain fees, but some overages are not refundable and may be carried forward.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 148.112 - Distribution of franchise tax credit for bank S corporation shareholders

  1 provisions

  Certain S corporation shareholders of a bank, or of a qualifying bank holding company, may take a state income tax credit.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.506 - Computation of county sales tax levy

  1 provisions

  County sales tax rates under section 67.505 must be computed using a formula based on required revenue, assessed valuation, and the property tax rate ceiling.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 144.635 - Vendor to collect tax from purchasers — selling agent not liable for tax, when

  1 provisions

  Vendors selling tangible personal property for storage, use, or consumption in Missouri must collect the sales tax amount from the purchaser and give a receipt. The tax amount must be shown separately on the sales slip or other proof of sale. Certain selling agents can be relieved of liability for collection and remitt

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.583 - County employee benefit sales tax — rate of tax — election procedure — administration of tax — refunds (St. Francois County)

  1 provisions

  Certain counties may impose a 0.125% sales tax only after voter authorization, and the revenue must be handled in a special trust fund for county employee retirement and health care benefits.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.392 - Sales tax may be imposed by certain counties — rate of tax — election ballot form — deposit in special trust fund, purpose — terminates, when (Clay County)

  1 provisions

  Certain qualifying counties may impose a one-fourth cent sales tax, but only if county voters approve a proposal at an election.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 235.200 - Property to be sold for delinquent taxes — manner

  1 provisions

  If taxes are not paid, delinquent real property must be sold at the regular tax sale; if no one bids, it is struck off to the county or other authorized agency, which must account to the district. Delinquent personal property must be distrained and sold under general law.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 148.350 - Returns, assessment of tax, procedure — notice to company — taxes, how paid — suspension of delinquents — disposition of money

  1 provisions

  Certain companies or associations must file an annual premium return by March 1, and tax-related agencies must assess, certify, collect, and distribute the tax in installments.

  Notice Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.782 - Recreation sales tax — rate of tax — election procedure — duties of director of revenue — refunds authorized — expires, when (Bollinger and Cape Girardeau counties)

  1 provisions

  Certain counties may jointly adopt a 1% recreation sales tax if voters approve it.

  Act or statute Open & Chat