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 § 94.1011 - Transient guest tax for multipurpose conference and convention center

  1 provisions

  Certain small cities may impose a transient guest tax on hotel or motel sleeping-room charges, subject to voter approval and rate limits.

  Treaty Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 148.068 - Tax assessed, when, supplemental assessment

  1 provisions

  This section says when a tax is treated as assessed and lets the director make a supplemental assessment in some cases.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 246.130 - Board to levy maintenance tax to pay warrants

  1 provisions

  The board must levy an annual maintenance tax to pay tax anticipation warrants and interest, plus an extra 10% for emergencies and delinquent collections.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 144.064 - Firearms or ammunition, limitation on sales tax levied

  1 provisions

  Sales tax on firearms or ammunition cannot be set higher than the tax rate for sporting goods, hunting equipment, or related excise taxes.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 92.111 - Limitation on imposition of earnings tax — definitions

  1 provisions

  Cities generally may not impose an earnings tax after December 31, 2011, but a qualifying constitutional charter city may continue it only if voters approve continuation.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 92.030 - Maximum rate of levy for municipal purposes (Kansas City)

  1 provisions

  Certain Missouri cities may levy annual municipal property taxes by ordinance, but the rate is capped and can only be increased in the specific ways described here.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 320.092 - Creates annual reporting requirements for certain tax credits

  1 provisions

  Certain tax-credit issuers must file an annual report on tax credits issued, claimed, and unclaimed.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 142.803 - Imposition of tax on fuel, amount — collection and precollection of tax — additional tax, when, amount

  1 provisions

  Missouri imposes fuel taxes on motor fuel and several alternative fuels, with rates and some date-based increases specified here.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 243.340 - Privilege to pay drainage tax in full

  1 provisions

  The landowner may pay the drainage tax in full to the county treasurer before a county-commission date set before bonds are issued, and must then show the receipt to the county clerk.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.1150 - Citation of law — definitions — tax credit, amount — claim application — limitation — transferability of credit — rulemaking authority

  1 provisions

  This section creates a tax credit for eligible donations to qualified residential treatment agencies and allows transfer of the credit.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 142.854 - Supplier's duty to remit — tax credit, supplier entitled, when

  1 provisions

  Suppliers must remit certain tax amounts to the director, may claim a credit in specified circumstances, and the director may recover unpaid tax directly from an eligible purchaser.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 245.185 - Annual installment of tax to be levied — when due — form of certificate of tax

  1 provisions

  The board of supervisors must set and levy the annual installment tax each year and certify it by September 30 to the county or township collector of revenue.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 99.855 - Tax rates for districts containing redevelopment projects, method for establishing — county assessor's duties — method of extending taxes to terminate, when

  1 provisions

  This section tells the county assessor and county clerk how to calculate and use assessed values for redevelopment projects with tax increment allocation financing.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 140.980 - Citation of law — definitions

  1 provisions

  This section names Sections 140.980 to 140.1015 as the “Chapter 140 Land Bank Act” and defines several terms used in that chapter.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 92.327 - Convention and tourism tax, submitted to voters — rate of tax, deposit in convention tourism fund, purpose

  1 provisions

  Any city may submit voters a proposition for a convention and tourism tax, capped at 7.5% on certain sleeping-room charges and 2% on retail food sales.

  Treaty Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 249.590 - Record of special tax bills

  1 provisions

  The county clerk must keep a record of special tax bills and include specified details about the land, amount, date, interest rate, and owners.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 164.041 - County clerk to assess the rate returned and extend taxes on tax books

  1 provisions

  The county clerk must assess and extend school taxes on the county tax books, and the county assessor must record the taxpayer’s school district number when listing personal property.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.618 - Special assessments against real property — petition, form — rates — added to real estate tax bill — special fund — sales and use tax, ballot

  1 provisions

  This section lets the commission levy special assessments and, if voters approve, impose a convention district sales and use tax, while setting rules for collection, funds, rates, and penalties.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 115.306 - Disqualification as candidate for elective public office, when — filing of affidavit, contents — tax delinquency, effect of

  1 provisions

  Some candidates are disqualified if they have certain felony convictions or guilty pleas, owe specified taxes, or fail to file required affidavits.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 52.240 - Tax statements and receipts, mailed or electronically transmitted where — postage, how paid — failure to receive, effect of — claim of errors by taxpayer, procedure

  1 provisions

  This section controls how tax statements and receipts are sent, when penalties and interest may not be charged, and how a taxpayer can request a refund after a county error.

  Act or statute Open & Chat