Esheria Regulatory Atlas

Tax law in United States — Missouri

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.

3,399 matching statutes

• 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

• United States — Missouri

  Missouri Revised Statutes § 190.043 - Increase in tax rate without voter approval, when, amount

  1 provisions

  An ambulance district may raise its tax rate in a later tax year without voter approval if it had voluntarily lowered the rate before, subject to chapter 137 and related limits.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 139.130 - Cost of levy to be taxed — collector may levy, when — fees

  1 provisions

  The collector must add necessary proceeding costs and interest when taxes are collected by seizure or sale, and may levy taxes with costs and charges by distress and sale if the taxpayer appears likely to leave the county without paying.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.623 - Collection and administration of tax, options

  1 provisions

  This provision lets a regional convention and visitors commission choose how a tax under section 67.619 will be collected and administered.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 143.011 - Resident individuals — tax rates — rate reductions, when

  1 provisions

  Missouri residents are taxed on Missouri taxable income, and the Department of Revenue must adjust tax tables and publish brackets to implement rate changes and inflation adjustments.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 205.205 - Hospital district sales tax authorized (Iron and Madison counties) — approval by voters — fund created, use of moneys — repeal of tax, procedure

  1 provisions

  Certain hospital district governing bodies may replace a property tax with a sales tax, but voters must approve it.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.831 - Tourism tax on transient guests in hotels and motels (Salem)

  1 provisions

  A qualifying city may impose a tourism tax on transient guests’ hotel or motel room charges, up to 5% per occupied room per night, if voters authorize it.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 140.050 - Clerk to make back tax book — delivery to collector, collection — correction of omissions

  1 provisions

  The county clerk must file delinquent lists, make a back tax book, and deliver it to the collector; the collector then collects the back taxes and may seize or sell tangible personal property to do so.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 92.086 - List of municipalities with business license tax ordinances to be published — revenue director to collect tax, when — basis for tax — rulemaking authority — intent of general assembly — review of revenue collected — audit authority

  1 provisions

  This provision requires the director to publish a municipal tax list, collect and distribute telecommunications business license tax revenues, and sets reporting, auditing, and rate-adjustment rules for municipalities and telecom companies.

  Ordinance Open & Chat