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 § 94.271 - Transient guest tax for the promotion of tourism (City of Grandview)

  1 provisions

  A qualifying city governing body may impose a transient guest tax on hotel and motel sleeping-room charges, up to 5% per occupied room per night, if voters are asked to authorize it.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 141.020 - Compromise of taxes permissible

  1 provisions

  Tax judgments may be compromised before the property is sold under execution, using the same officials and conditions that apply to tax compromises.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 145.481 - Tax return required when — executor's duty

  1 provisions

  Executors must file a Missouri tax return for estates covered by this section, including resident estates and certain nonresident estates.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.578 - Sales tax authorized in certain cities (Springfield), rate, use of funds, bonds authorized — ballot, effective date — administration, deposit of revenue — use of funds upon abolishment — repeal

  1 provisions

  Certain home rule cities may impose a local sales tax, but only with voter approval and within stated rate, duration, and use limits.

  Act or statute Open & Chat

• 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