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 § 67.547 - Sales tax imposed in counties — election procedure — rate of tax — distribution of revenue, limitation on use — trust fund for overpayment refunds and bad check redemption — abolishing tax, procedure

  1 provisions

  Counties may impose an additional sales tax only with voter approval and within stated rate limits, and the director of revenue handles refunds and related trust-fund administration.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 245.445 - Board to assess levee fund tax

  1 provisions

  The board may assess a levee district tax on benefitted land, capped at ten mills on the dollar, and related officials must handle notice and collection steps.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 313.820 - Admission fee, amount, division of — licensees subject to all other taxes, collection of nongaming taxes by department of revenue

  1 provisions

  Excursion boat licensees must pay a $2 admission fee per covered passenger to the commission, with special rules for multi-use tickets and complimentary passes.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 52.290 - Collection of back taxes, certain counties — fee deposited in county general revenue fund and retirement fund — collection of back taxes, certain political subdivisions, fee

  1 provisions

  County collectors in covered counties must collect delinquent/back-tax fees at the stated percentage rates, and they may accept credit cards but may not add a credit-card surcharge.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.510 - Imposition of tax, election — rate — collection — abolishment of tax, effect of

  1 provisions

  Cities may impose a local sales tax, but only after voter authorization, and the rate is capped.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 143.741 - Failure to file tax returns

  1 provisions

  Late tax returns and certain tax statements can trigger added tax or fixed penalties unless the failure was due to reasonable cause and not willful neglect.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 148.090 - New banks, when taxed — tax, when due

  1 provisions

  New Missouri banks and trust companies meeting the stated timing rule are subject to the tax and must pay the tax due for the certificate year to the director by June 1 of the following year.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 32.085 - Local sales taxes, collection of — definitions

  1 provisions

  This section defines terms used for local sales taxes and related provisions.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.582 - Law enforcement sales tax — rate of tax — election procedure — special trust fund established — duties of director of revenue — refunds, procedure

  1 provisions

  Counties may impose up to a 1% sales tax for law enforcement services, but only after voter approval in most cases.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 182.715 - Taxes raised for a library district transferred to successor urban district, when — tax levy authorized, rate — rate increase, procedure — additional tax to erect buildings, procedure, ballot form

  1 provisions

  An urban public library district may levy a tax at the established rate, but any increase generally must go to voters for approval.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 233.235 - Special tax bills — issuance — form — collection

  1 provisions

  County officials must create, deliver, collect, record, and credit special tax bills for district land charges; unpaid bills get a 2% monthly penalty.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 233.380 - Special tax bills — issuance — form — collection

  1 provisions

  County officials must create and maintain special tax records, issue special tax bills, collect payments, and pass collected money to the special road district.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.370 - Personal tax, how collected

  1 provisions

  Cities may sue to collect delinquent personal property taxes, with the city attorney prosecuting the case unless a special attorney is hired.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 99.1000 - Definitions

  1 provisions

  This section defines key terms used in sections 99.1000 to 99.1060.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 99.845 - Tax increment financing adoption — division of ad valorem taxes — payments in lieu of tax, deposit, inclusion and exclusion of current equalized assessed valuation for certain purposes, when — other taxes included, amount — new state revenues, disbursements — supplemental tax increment financing fund established, disbursement — property taxes for sheltered workshops and related services not affected

  1 provisions

  Municipalities may use tax increment allocation financing, but collected amounts must be split and deposited as specified, with several funding limits and approval conditions.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 148.320 - Tax on premiums of domestic stock companies — rate — credits

  1 provisions

  Stock insurance companies covered by this section must pay a quarterly tax of 2% on direct premiums received in Missouri, subject to stated tax exceptions and credits for cancelled or returned premiums.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.581 - St. Louis County, additional sales tax — rate of tax — election procedure — distribution of revenue, alternative plans — method to change distribution of funds — collection procedure — limitation on use of funds — trust fund for overpayment refunds or redeeming bad checks — abolishing tax, procedure

  1 provisions

  Some eligible counties may ask voters to approve an additional county sales tax, with rules for how the money is distributed and collected.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 148.655 - Tax credit allowed for S corporation shareholders of associations, amount

  1 provisions

  Some S corporation shareholders may claim a state income tax credit.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 92.060 - Back taxes, how collected

  1 provisions

  Back taxes, interest, and register's fees in the back tax books must be computed, charged, and collected as provided by law.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 148.720 - Corporate income tax reduction, when

  1 provisions

  When Missouri’s section 143.071 tax rate is reduced in a calendar year, the tax rates under sections 148.030, 148.140, and 148.620 are reduced proportionally for that year and the reduced rate applies in later calendar years.

  Act or statute Open & Chat