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 § 242.590 - Drainage tax to constitute a lien — certification of drainage tax record

  1 provisions

  Drainage taxes, related penalties, and collection costs become a lien when the required certificate is filed, and the section also requires preparation and filing of a drainage tax record book.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.772 - High ethanol — definitions — seller tax credit amount, claim procedure — rules — sunset provision

  1 provisions

  This section gives certain retail dealers and distributors a Missouri income tax credit for higher ethanol blend sales, bars transfer or sale of the credit, requires the credit to be claimed on a return, and sets a sunset date.

  Rule Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.1003 - Transient guest tax on hotels and motels in counties and cities meeting a room requirement or a population requirement, amount, issue submitted to voters, ballot language

  1 provisions

  Some listed city and county governing bodies may impose a transient guest tax on hotel and motel sleeping-room charges if voter approval is obtained.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 88.910 - Recording of tax bills

  1 provisions

  The city clerk must record tax bills in a book before they are delivered and must release them on the record when proof of full payment is presented.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.881 - Penalty for delinquent taxes, amount — taxes delinquent, when

  1 provisions

  A political subdivision may collect a 1% penalty and up to 2% monthly interest on unpaid taxes that become delinquent 30 days after the end of each quarter.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 66.351 - Federal decennial census results to be used for distribution of revenue from cigarette tax, county sales tax and motor vehicle fuel tax, when

  1 provisions

  Federal census results are not final when first certified, and their use for tax distributions depends on when that certification is received.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.672 - Retailer in area to add tax to purchase price — collection to be based on bracket system

  1 provisions

  Retailers in counties with this tourism sales tax must add the tax to the sale price, and governing bodies may authorize a bracket system for collecting it.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.160 - City taxes delinquent, when — lien for taxes

  1 provisions

  Unpaid city taxes become delinquent on January 1 each year.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 66.502 - Sports facility maintenance tax submitted to voters — rate of tax — deposit in sports facility maintenance tax fund, purpose — distribution of revenue — percentage to neighborhood tourist development fund, established, purpose

  1 provisions

  A county governing body may ask voters outside a large city to approve two local taxes for sports facility maintenance, and collected revenue must be deposited and partly allocated to a neighborhood tourist development fund.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 143.241 - Employer's and corporate officer's liability for withheld taxes — sale of business, liabilities

  1 provisions

  Employers, certain corporate officers, sellers, purchasers, and the revenue director have specific withholding-tax liability, filing, withholding, information-sharing, and exemption rules when a business is sold.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.1180 - Citation of law — definitions — tax credit, amount, procedure — rulemaking authority

  1 provisions

  This section creates the Developmental Disability Care Provider Tax Credit Program and lets eligible taxpayers claim a credit equal to 50% of an eligible donation, subject to limits and filing rules.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 221.407 - Regional jail district sales tax authorized, ballot language — special trust fund established

  1 provisions

  Regional jail district commissions may impose a sales tax of up to 1% only if voters first approve it.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 71.800 - Rate of tax — exception — abatement of certain tax benefits — new tax rate or special assessment, election, procedure, ballot forms — definitions — tax rate ceiling approved, effective when

  1 provisions

  This section lets a district impose limited property, business, and special-assessment taxes, and it sets ballot and election procedures for approving higher tax-rate ceilings or assessment limits.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.836 - Tourism tax on transient guests in hotels and motels (Marston, Matthews, Steele) — procedure, ballot, use of revenues — repeal of tax

  1 provisions

  Certain cities may impose up to a 5% tax on transient hotel and motel room charges, but only after voter authorization.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 92.073 - Gross receipts tax — collection, cost — delinquencies — refunds (St. Louis City)

  1 provisions

  This provision sets rules for collecting, remitting, distributing, and refunding gross receipts taxes for cities not within a county.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 148.540 - Association and members, levy and collection — exclusiveness of tax

  1 provisions

  Farmers’ cooperative credit associations covered by this provision are taxed on members’ dividend income, and the association must compute, withhold, and pay the tax to the director of revenue by April 15.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.2530 - Refund of district indebtedness, when, how — imposition of a sales tax authorized — deposit and use of sales tax revenue — repeal of sales tax, ballot form

  1 provisions

  Districts may impose a sales tax up to 0.5% and must use the revenue only for district purposes.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.550 - Definitions — tax credit, amount — limitations — director of social services determinations, classification of shelters and centers — effective date

  1 provisions

  This section defines key terms and sets rules for a Missouri tax credit for donations to approved domestic violence shelters and rape crisis centers.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.391 - Tax may be imposed by certain counties — election — ballot form — tax rate — effective, when, termination, when

  1 provisions

  Certain eligible counties may impose a one-fourth cent sales tax only after voter submission; the revenue must go into a special trust fund for drug-related investigations and prosecutions.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 32.052 - Employers failing to pay withholding taxes, sales or use taxes — director's duty to notify — procedure to pay, deposit to be made to special fund — continued failure to comply deemed intent to defraud

  1 provisions

  If the director of revenue gives notice, the affected person must collect covered taxes, deposit them into a separate trust account within two business days, and keep them there until payment to Missouri is made.

  Act or statute Open & Chat