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 § 384.062 - Premium taxes collected by licensee but unpaid to department, actions authorized — taxes payable to department

  1 provisions

  If certain taxes, penalties, or interest owed by a surplus lines licensee are not paid on time, the director may sue to recover them. Covered taxes, penalties, and delinquent taxes must be paid to the department of revenue, and payment checks or drafts must be made payable to the director of revenue.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.600 - Definitions — tax credit, amount — limitations — director of social services determinations, classification of maternity homes — effective date

  1 provisions

  This section defines key terms and lets a taxpayer claim a credit for cash or property given to a qualified maternity home, subject to dollar caps, minimum contribution rules, carryover limits, and administrative classification by the director of social services.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 66.360 - City cigarette tax abolished if county cigarette tax levied

  1 provisions

  If the county levies a cigarette tax, an incorporated municipality in that county may not levy its own tax on cigarette sales.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.457 - Tax credit, intern and apprentice recruitment — definitions — credit amount, criteria — requirements — annual report — rulemaking — sunset date

  1 provisions

  This section creates an intern and apprentice tax credit, with rules on who qualifies, how much can be claimed, and who administers it.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 242.490 - Levy of maintenance tax — procedure

  1 provisions

  The board of supervisors may levy a maintenance tax on district land and corporate property, and the collector must collect and return it.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 251.624 - Termination of incremental tax financing, when, procedure

  1 provisions

  The district must end incremental tax financing once project costs and related obligations are fully paid.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 32.310 - Political subdivision sales and use tax information, mapping feature on website — requirements — change of boundaries, notice required

  1 provisions

  Missouri’s revenue department must run a website map showing local sales and use tax information, and certain political subdivisions must provide boundary and tax data.

  Notice Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 348.432 - New generation cooperative incentive tax credit — definitions — requirements — limitations — report

  1 provisions

  This section creates the New Generation Cooperative Incentive Tax Credit and sets who may claim it, how much it can be, how to apply, and how the authority administers it.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.1008 - Economic development sales tax authorized for Kirksville, ballot language, expiration date, collection, rate, creation of fund

  1 provisions

  Certain third-class cities may adopt an economic development sales tax, after submitting the proposal to voters.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.327 - Adoption tax credit — nonrecurring adoption expenses, amount — individual and business entities tax credit, amount, time for filing application — assignment of tax credit, when

  1 provisions

  This section lets eligible Missouri residents and certain business entities claim a tax credit for nonrecurring adoption expenses, with special rules for amount, timing, filing, and transfer of credits.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.721 - Repeal or amendment of sales tax, procedure

  1 provisions

  A county sales tax cannot be repealed or amended unless voters approve it, and a county governing body must put a repeal proposal to voters if it receives a petition signed by 10% of the county’s registered voters from the last gubernatorial election.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 137.950 - Evasion of taxes — civil action to recover taxes, costs and attorney's fee

  1 provisions

  If an owner, shipper, or their agent evades certain taxes by misrepresentation, concealment, or violating the cited sections, they are liable for the taxes evaded, and the case is brought by the prosecuting attorney.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 205.563 - Property tax for rural health clinic — ballot language — revenue, use of moneys (City of Centerview)

  1 provisions

  Some cities may impose a voter-approved annual real property tax for a community health center, subject to a rate cap and repeal procedures.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 247.510 - Collection of delinquent taxes

  1 provisions

  If taxes are unpaid, delinquent real property must be sold at tax sale, and delinquent personal property must be distrained and sold under general law.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 149.015 - Rate of tax — how stamped — samples, how taxed — tax impact to be on consumer — fair share school fund, distribution

  1 provisions

  This section sets the cigarette tax rate, requires tax stamps on cigarette packages before sale, and gives the director control over stamp rules and related security measures.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 143.171 - Federal income tax deduction, amount, corporate and individual taxpayers

  1 provisions

  Missouri allows certain individual and corporate taxpayers to deduct part of their federal income tax liability, subject to caps and exclusions.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 173.196 - Business firm may make donation to higher education scholarship donation fund, tax credit — amount of credit, limitations, carry-over, transfer — use of fund — tax credits prohibited, when

  1 provisions

  Business firms may donate to the Missouri Higher Education Scholarship Donation Fund and, if they do, receive a tax credit equal to 50% of the donation, subject to limits and later restrictions.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.1015 - Transient guests of hotels and motels to pay tax to fund exposition and community center (including city of Marshall)

  1 provisions

  Certain qualifying cities may impose a hotel/motel tax, but only after voter approval.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.800 - Tax established

  1 provisions

  Certain municipalities may impose a tourism tax, but they must administer it under sections 94.800 to 94.825. A municipality that already levies a local sales tax or local gross receipts tax for tourism promotion under other authority may not also impose this tourism tax.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 148.140 - Credit institutions subject to annual tax — rate — credits

  1 provisions

  Credit institutions must pay an annual Missouri tax based on net income, at 7%, and taxpayers may claim credits for certain taxes paid.

  Act or statute Open & Chat