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 § 94.875 - Tourism tax trust fund established, purpose — taxes to be deposited in fund — distribution — election required to impose tax

  1 provisions

  Political subdivisions must deposit tourism taxes into a special trust fund and keep those funds separate, with specific use rules and some local exceptions.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 190.462 - Pre-emption of taxes by declaratory ruling — definitions — effect of — expiration date

  1 provisions

  This section defines several terms and sets refund and liability rules tied to certain declaratory rulings about taxes under sections 190.292 and 190.335.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 142.833 - Liability for unpaid tax

  1 provisions

  A person required to precollect or pay the tax must remit it, and if they do not, they remain liable for the unpaid tax.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 233.225 - Special tax payable in one installment — special tax bills

  1 provisions

  When a special tax is ordered to be paid in one installment, the county clerk must prepare and record special tax bills, and the county treasurer must receive and manage payments.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.025 - Accrued taxes and rent constituting taxes to be totaled — maximum amount allowable — allocation regulations, when

  1 provisions

  This provision says property taxes and rent treated as property taxes must be totaled on each return, and those totals are capped by dollar limits that change over time.

  Regulation Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 143.177 - Missouri working family tax credit act — definitions — tax credit for percentage of federal earned income tax credit — department duties — annual report — rulemaking authority

  1 provisions

  This section creates the Missouri Working Family Tax Credit Act, lets eligible taxpayers claim a tax credit based on a percentage of the federal earned income tax credit, and gives the department duties to determine eligibility, notify taxpayers, report annually, and make rules.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.700 - Sales tax for capital improvements may be imposed in certain counties, procedure — use of revenue — tax effective when — brackets to be established — rate of tax — sales tax revenue collected, defined

  1 provisions

  Counties may impose a sales tax for capital improvements only after voter approval, and the revenue must be used only for the designated purpose.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.815 - Verification of applicant's tax payment status, when, effect of delinquency — employment of unauthorized aliens, effect of

  1 provisions

  Tax credit applications must be checked for delinquent taxes before approval, and applicants who knowingly employ unauthorized aliens can lose and repay credits.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.587 - Sales tax for transportation infrastructure — ballot language — fund created, use of moneys — repeal of tax, ballot language. (New Madrid County)

  1 provisions

  This section lets certain qualifying county governments impose a 0.5% sales tax for transportation infrastructure, but only after voter approval.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.879 - Options on how tax shall be collected, internal collection by political subdivision's officer or director of revenue

  1 provisions

  A political subdivision that levies the tax may choose either internal collection rules or an agreement with the Missouri director of revenue.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.445 - Presidential disaster declaration — tax credit for insurance deductible on homestead — definitions — amount, procedure — rules

  1 provisions

  This section gives eligible individual taxpayers a Missouri income tax credit for certain homestead insurance deductibles caused by a disaster tied to a gubernatorial presidential disaster declaration request.

  Rule Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 301.340 - Municipal licenses — fees — carrier occupation taxes — election for increase in levy

  1 provisions

  Municipalities may levy motor vehicle license taxes and certain occupation taxes, but there are limits on amounts and on taxing vehicles used exclusively outside the municipality.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 143.436 - SALT parity act — definitions — affected business entity tax, certain partnerships and S corporations — nonresident members — reporting — tax credits — election to become affected business entity — rules

  1 provisions

  This section creates the SALT Parity Act and lets partnerships or S corporations elect to be taxed as affected business entities, with related reporting, opt-out, and credit rules.

  Rule Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 145.871 - Reciprocity with other states in enforcement of liabilities for estate and transfer taxes

  1 provisions

  Missouri courts must recognize and enforce certain estate and transfer tax liabilities from states that grant similar comity, and authorized officers of those states may sue in Missouri courts to collect the tax.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 469.461 - Adjustments between principal and income, when — estate tax marital deduction or charitable contributions, how handled

  1 provisions

  A fiduciary may adjust principal and income to offset certain tax-related shifts, and in some cases an estate, trust, or beneficiary must reimburse principal.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 68.245 - Levy of sales and use tax authorized — ballot language — collection of tax, deposit of moneys — repeal of tax

  1 provisions

  A port authority may levy a district sales and use tax, but voter approval is generally required before it takes effect.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 245.220 - Tax book to be prima facie evidence — suits for taxes brought in circuit court

  1 provisions

  The levee tax book is evidence in court, and delinquent levee taxes may be enforced by suit in circuit court within six months after December 31 of the levy year.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 70.507 - Countywide sales tax for district — rate — administration and collection — fund created

  1 provisions

  This section lets eligible county governing bodies adopt a countywide sales tax for the metropolitan culture district, sets a maximum rate of one-fourth of one percent, and routes administration and collections through the state department of revenue.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 162.925 - Property subject to tax — special district taxes not to be used in determining average school levy

  1 provisions

  Special school districts must not count their taxes when figuring average school levy for other districts, and must collect those taxes like general county taxes.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 242.540 - Collection of drainage tax

  1 provisions

  County collectors must receive, collect, account for, and return drainage taxes; the district secretary must prepare delinquent tax books; and the collector must post a bond before getting the tax book.

  Act or statute Open & Chat