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 § 67.1002 - Ballot form — tax to be effective when — collection of tax, options — penalty on unpaid taxes — delinquent when, any county and certain cities

  1 provisions

  Cities and counties may choose how to collect the tax, and the state revenue director may handle collection if they agree.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.1010 - Economic development sales tax, certain cities (Jefferson City) — economic development defined — ballot language — election procedure — collection procedure — rate of tax — local economic development sales tax fund, created, limitation on use of moneys — tax terminates, when

  1 provisions

  Certain cities meeting population limits may adopt an economic development sales tax, subject to voter approval and administration by the director of revenue.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 137.035 - What taxes to be assessed, levied, and collected in counties

  1 provisions

  Named taxes in Missouri counties must be assessed, levied, and collected only as allowed by state law and constitutional rate limits.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.1531 - Real property or business license tax, how imposed, ballot

  1 provisions

  A district may levy certain taxes by resolution, but the tax must be approved by qualified voters by mail-in ballot before the resolution takes effect.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 182.655 - Board may purchase land and erect buildings — bonds issued, when — election

  1 provisions

  The library district board may buy land, build or improve library buildings, and finance the work with bonds or other means, but only within the section’s limits and after voter approval where required.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 238.410 - Transit authority sales tax — election, ballot language, amendment of tax, requirements — director of revenue, duties — trust fund established — surety bonds required — delinquent taxes, procedure

  1 provisions

  A county transit authority may impose up to a 1% sales tax only if county voters approve it, and the revenue must go into a special trust fund for transit uses.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 148.110 - Tax in lieu of other taxes

  1 provisions

  Missouri says the tax under sections 148.010 to 148.110 replaces the prior bank-share tax and other taxes on banking institutions’ personal property, with an exception for certain leased or rented tangible personal property.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 141.270 - List of tax liens affecting land — filing fees — exemption

  1 provisions

  Certain taxing authorities and tax bill owners must file a yearly lien list with the collector by January 5 and pay a $1.50 fee per parcel, with an exception for certain school districts and other collector-collected taxing authorities.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 149.082 - Additional tax — rate — collection — deposit — if federal excise tax reimposed, effect

  1 provisions

  A tax is imposed on cigarette sales equal to the part of the federal cigarette excise tax abolished on October 1, 1985.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.1000 - Medically indigent sales tax authorized for St. Louis — ballot contents — director of revenue duties — rate of tax — medical indigence sales tax fund

  1 provisions

  Cities not within a county may authorize a sales tax for medically indigent care, subject to voter approval and administration by the director of revenue.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.540 - Repeal or amendment of sales tax — procedure

  1 provisions

  A county may repeal or amend a county sales tax and related property tax reduction only if the voters approve it.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 137.1018 - Statewide average rate of property taxes levied, ascertained by the commission — report submitted — taxes collected, how determined — tax credit authorized — sunset provision

  1 provisions

  The commission must calculate and report the statewide average property tax rate, and the director must collect and tax freight line company property. A freight line company may apply for a tax credit, subject to limits and appropriation.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 148.620 - Annual tax on net income, rate — credits allowed, exceptions

  1 provisions

  This provision imposes an annual tax on each taxpayer’s net income and sets the rate at seven percent.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.705 - Tax, how imposed — ballot form — rate of tax — boundary changes, procedure — retirement of bonds necessary to terminate tax, when

  1 provisions

  Cities may impose a transportation sales tax and issue transportation bonds, but the tax must be approved by voters unless a stated grandfather rule applies, and the rate cannot exceed one-half of one percent.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.1012 - Economic development sales tax (Poplar Bluff) — ballot language — rate of tax — revenue from tax deposited in the local economic development sales tax fund

  1 provisions

  Certain small third-class cities may adopt a local economic development sales tax, subject to voter submission and a stated rate cap.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 143.751 - Failure to pay tax

  1 provisions

  This section adds tax penalties for negligence, fraud, willful failure to collect or pay over tax, and fraudulent failure to file or supply information.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.830 - Hotel and motel tax, authorized — ballot — collection of tax — penalties may be collected (Rolla)

  1 provisions

  Certain third-class cities may impose a hotel/motel tax, subject to voter authorization and stated rate limits.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 143.980 - Citation of law — definitions — preparer tax identification number required, when, penalties — director may commence suit, injunctive relief

  1 provisions

  Paid tax return preparers must sign covered returns or refund claims and include their IRS preparer tax identification number.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 141.240 - Tax liens on real estate

  1 provisions

  Tax liens on real estate attach only to the real estate, and references to an owner in tax records or tax bills do not create personal liability or invalidate the tax bill or lien.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 92.338 - Provisions, exemptions and confidentiality of state sales tax to apply — exemption certificates, form — collection of tax, deduction allowed for collection — refunds and penalties

  1 provisions

  This section tells how the tax is collected, which exemptions apply, and what certificates/forms are used.

  Act or statute Open & Chat