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 § 238.236 - Sales tax for transportation development district on all retail sales authorized — ballot form, content — rate of tax collection — fund created, lapse to general revenue prohibited — distribution — procedure to repeal tax

  1 provisions

  A transportation development district may impose a retail sales tax by resolution if voter approval conditions are met, and the director of revenue administers collection and distribution.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.605 - Tax, how imposed — rate of tax — boundary change, procedure — effective date for tax or its abolition — city or county clerk's duties

  1 provisions

  A city may impose a transportation sales tax up to one-half of one percent, and if city boundaries change, the clerk must send the boundary ordinance and map to the director of revenue.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 243.370 - Drainage taxes constitute a lien — court action when delinquent — proceedings — evidence

  1 provisions

  Drainage taxes become a lien on the assessed land until paid, and overdue taxes accrue 1% interest per month.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 70.535 - Countywide sales tax authorized for regional investment districts, rate, administration and collection, regional investment fund, use of revenues — appropriation of funds, expiration of tax — funds do not lapse — funds prohibited from use for certain special allocation funds

  1 provisions

  County officials may impose a countywide sales tax for the district, but the rate cannot exceed one-half percent and the state revenue department must handle collection.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 393.302 - Tax on energy consumption, ordinance imposing tax, ballot measure required

  1 provisions

  A political subdivision may impose a local tax on certain out-of-area purchasers who use or consume gas, electricity, or energy services inside the subdivision, but the tax must go to voters first.

  Ordinance Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 92.500 - Sales tax for the operation of public safety departments — ballot submission — use of moneys — repeal of tax, ballot language

  1 provisions

  Certain cities outside a county may impose a local sales tax only after voter approval, and the revenue must be collected, deposited, distributed, and used as this section requires.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.579 - Sales tax authorized — ballot language — use of moneys — repeal of tax, ballot language — continuation of tax, ballot language

  1 provisions

  This provision lets certain home rule cities impose a local sales tax of up to 1%, but only after voter approval.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.2030 - Retail sales tax for tourism authorized, ballot language — collection and administration of the tax — repeal of sales tax, procedure (city of Weston, Platte County)

  1 provisions

  Certain Westons/eligible cities may impose a tourism sales tax of up to 0.5%, but only after voter approval.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 245.180 - Board to levy tax, when — new tax authorized, when — tax, how levied — secretary to prepare levee tax record

  1 provisions

  The board of supervisors must levy district taxes based on assessed benefits, and the secretary must record the levied taxes in a permanent levee tax record.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 238.235 - Sales tax, certain districts, exemptions from tax — election, ballot form — procedures for collection, distribution, use — repeal of tax — not considered economic activity tax

  1 provisions

  Transportation development districts may impose a sales tax by resolution, but the tax does not apply to certain listed items and services, and retailers must add the tax to sale prices once imposed.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 82.851 - Retail sales of food, tax on gross receipts permitted — definitions — ballot language — trust fund established (City of Independence)

  1 provisions

  This section lets certain home rule cities levy a gross receipts tax on retail food sales, but only after voter approval, and sets rules for collection, fund handling, exemptions, and prohibited tax-advertising statements.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 143.871 - Income tax claim of other states

  1 provisions

  Missouri courts must recognize and enforce certain other-state income tax liabilities, let authorized officers sue to collect them, and refuse cases involving foreign sovereign tax claims.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 247.120 - Board — estimation of tax levy — county commission to levy tax

  1 provisions

  District directors must estimate needed taxes each year by May 10, and county officials must levy, record, collect, and remit the tax.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 348.302 - Tax credit, evidenced by certificate — may be used when — limitations on credit, credits transferable

  1 provisions

  A person who makes a qualified contribution to a qualified fund is entitled to a tax credit equal to 50% of the contribution.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 148.230 - Tax in lieu of certain other taxes

  1 provisions

  The general assembly states that the tax under sections 148.120 to 148.230 is meant to replace other taxes on certain credit institutions’ personal property and shares.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 143.021 - Tax determined by rates in section 143.011 — no tax on taxable income, when

  1 provisions

  Residents with taxable income must calculate tax using section 143.011 rates, and the revenue director must adjust the tax table by rule.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.674 - Additional tax imposed on goods subject to tourism sales tax, computation — report to county collector or to director of revenue, when

  1 provisions

  Sellers in the taxed area must compute the tourism sales tax amount and report and return it to the county collector, or to the director of revenue in a countywide-tax case.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.950 - Historical locations and museums, sales tax authorized for promotion of tourism — ballot language — revenue, use of — repeal of tax, ballot language

  1 provisions

  This section lets certain home rule cities approve a local sales tax for museum and historic-site tourism funding, subject to voter approval and a rate cap.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 143.521 - Declarations of estimated tax

  1 provisions

  Individuals and corporations meeting the stated tax thresholds must file estimated tax declarations in the form required by the director of revenue.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 184.845 - Sales tax, board may impose museum district sales tax, how imposed — rate of tax — violations, penalties

  1 provisions

  The district board may impose a museum and cultural district sales tax, and retailers in the district must add it to sale prices once imposed.

  Act or statute Open & Chat