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 § 151.190 - County clerk to certify amount of taxes to railroad company

  1 provisions

  The county clerk must certify a tax statement to the railroad company after the tax book is completed, and must also provide certain parcel and tax details when requested by the taxpayer.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 184.503 - Creation of district and sales tax authorized — ballot language — sales tax revenue, use of — withdrawal from district, procedure

  1 provisions

  Eligible county officials may create or join a zoological district and impose a local sales tax, but voter approval and notice rules apply.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 140.690 - Such taxes a lien

  1 provisions

  Real property is liable for city or town taxes, and Missouri has a lien for those taxes plus lawful interest and costs.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 249.787 - Estimate of expenses — tax levy, how collected

  1 provisions

  District officials must estimate annual expenses, certify and file the estimates, and the county commission must levy and collect the district tax.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.1368 - Tax authorized — ballot language (Douglas and Montgomery counties)

  1 provisions

  Certain county governing bodies may impose up to a 5% tax on hotel or motel sleeping-room charges, but only after voter authorization.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.1013 - Transient guest tax — ballot language (cities of Jonesburg and New Florence)

  1 provisions

  Certain qualifying city governments may impose a transient guest tax on hotel and motel sleeping room charges, subject to voter approval and a 5% cap.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 660.149 - Exemption from sales and use taxes — gross receipt tax, exemption or reduction may be made by political subdivisions

  1 provisions

  Economy rate telephone service is specifically exempt from certain sales and use tax provisions, and local political subdivisions may reduce or exempt their gross receipts tax on that service.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 644.032 - Sales tax for purpose of storm water control or local parks or both may be imposed by any county or municipality — tax, how calculated — voter approval — ballot form — effective when — failure of tax, resubmission, when — revenue may be used for parks located outside of county or municipality, when

  1 provisions

  A municipality or county governing body may impose a sales tax, but only after voter authorization and subject to stated limits and exceptions.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.1006 - Transient guests to pay tax on sleeping rooms in hotels or motels — rate — election, ballot form — purpose, tourism — rate of tax change, procedure (Pettis County)

  1 provisions

  In certain Pettis County-area counties, a transient lodging tax may be proposed, and the county may later change the rate only with voter approval.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 644.034 - Wastewater and water pollution abatement in certain counties (including Christian and Greene counties), amount — issue submitted to voters, ballot language — sales tax, special trust fund established, purpose

  1 provisions

  Certain counties may, with voter approval, impose a sales tax of up to 0.25% for wastewater treatment and water pollution abatement, and related bond and trust-fund rules apply.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 137.298 - Cities may pass ordinance to include charges for outstanding parking tickets on personal property tax bill — personal property tax receipt, issued when — cities may enter into agreements with county to include outstanding vehicle-related fees and fines on personal property tax bill

  1 provisions

  Cities may add certain parking or vehicle-related charges to personal property tax bills, and tax receipts cannot be issued until those charges are fully paid.

  Ordinance Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.1367 - Transient guest tax for promotion of tourism — ballot language (Perry and Ste. Genevieve counties)

  1 provisions

  Certain county governing bodies may impose a tourism tax on transient guest lodging charges, up to 6% per occupied room or cabin per night, if voter authorization is submitted; some counties with an existing tax before August 28, 2025 can expand it without a separate vote.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.550 - Sales tax imposed in certain first class counties — rate of tax — election procedure — revenue to be used to build and maintain certain facilities — effective when — terminates when (St. Charles and Jefferson counties)

  1 provisions

  Certain qualifying first-class county governing bodies may impose a one-half cent sales tax, but only after voter authorization.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 375.916 - Retaliatory tax, how assessed and paid, exceptions — workers' compensation paid losses, how treated

  1 provisions

  Missouri retaliatory tax rules require reciprocal treatment of out-of-state insurers, with listed exceptions.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.665 - Tourism tax may be levied by certain lakefront counties, rate — tourism fund created — use of revenues — tourism committee, appointment, terms, duties — transient guest defined — refunds and penalties

  1 provisions

  Certain lakefront county commissions may levy a tourism tax of up to 3% on sleeping-room charges for transient guests, and the tax must be collected, deposited into a Tourism Fund, and used for tourism promotion.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 148.380 - Returns, assessment of tax, procedure — notice to company — taxes, how paid — suspension of delinquents — disposition of money

  1 provisions

  Insurance companies must file annual premium-tax returns and pay the tax in quarterly installments, with suspension for delinquency.

  Notice Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 44.251 - Citation of law — definition — findings — shutdown orders, requirements — tax effects

  1 provisions

  This section requires local governments to waive business license fees and reduce certain property taxes when a qualifying shutdown order closes a business, and it sets refund and payment deadlines.

  Order Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.690 - Faculty preceptors tax credit — definitions — amount — procedure — fund created, use of moneys — rules

  1 provisions

  This section gives qualifying community-based faculty preceptors a Missouri income tax credit for eligible preceptorships, and sets claim, funding, and administration rules.

  Rule Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 384.059 - Premium tax applicable to surplus lines, rate, payment — broker may charge tax to insured

  1 provisions

  Surplus brokers must pay a 5% tax on net premium received for certain surplus lines insurance, due before April 16 each year.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 235.175 - Increase of tax rate — election — form of ballot — maximum rate

  1 provisions

  A street light maintenance district may raise its tax levy only after voter approval, and it cannot set a levy above the statutory maximum.

  Act or statute Open & Chat