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 § 94.857 - Sales tax to be deposited in special municipal sales tax trust fund — not to be a state fund — distribution formula — refunds, procedure, director of revenue, duties — abolishing of tax, procedure

  1 provisions

  This provision sets up a special municipal sales tax trust fund and tells the director of revenue how to deposit, keep, distribute, refund, and close out the money.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.621 - Definitions — tax credit authorized, amount — department duties, procedures — taxpayer identity, diaper banks to provide to department — sunset provision

  1 provisions

  This section defines key terms and lets eligible Missouri taxpayers claim a diaper-bank tax credit equal to 50% of contributions, subject to caps and reporting rules.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 141.660 - Costs, how taxed

  1 provisions

  Costs may not be taxed against the collector or any intervening taxing authority.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.838 - Transient guest tax and tax on retail sales of food (Lamar Heights)

  1 provisions

  A qualifying municipality may adopt a transient guest tax and a food sales tax only after voter authorization, and the taxes must be used for the listed public purposes.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.817 - Ballot for submission, all taxes

  1 provisions

  Tourism tax proposals need voter approval, and bond-related proposals need a constitutionally required voter percentage before bonds may be issued.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.630 - Tax credit for contributions to pregnancy resource centers, definitions — amount — limitations — determination of qualifying centers — cumulative amount of credits — apportionment procedure, reapportionment of credits — identity of contributors provided to director, confidentiality

  1 provisions

  This section gives tax credits for contributions to qualifying pregnancy resource centers and sets limits on how much can be claimed.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 148.376 - Extended Missouri mutual insurance companies, premiums — tax — rate — payable when — delinquencies, distribution

  1 provisions

  Certain insurance companies must pay a quarterly tax on direct premiums or assessments, with rates of 1% over $1 million and 2% over $5 million.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 144.080 - Seller responsible for tax — rules — returns — advertising absorption of tax, stated on invoice or receipt — violation, penalty

  1 provisions

  Sellers and service providers subject to Missouri sales tax must collect the tax, file returns, and pay it to the director of revenue on the schedule required by their tax amount.

  Rule Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 321.242 - Additional sales tax, certain cities — ballot, form — fire protection sales tax trust fund, deposit of funds — abolition of tax, procedure — dissolution of district, effect

  1 provisions

  Certain fire protection districts and municipalities may impose a sales tax of up to 0.5%, but only if voters approve it; the revenue must be placed in a trust fund and used only for fire protection operations.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 137.290 - Clerk to extend taxes in assessor's book, authentication as tax book, delivery to collector — electronic format authorized

  1 provisions

  The county clerk must extend levied taxes in the assessor’s book, authenticate the book, and deliver the tax book to the collector by October 31 each year; a failure triggers a 20% fee deduction. The book may also be prepared electronically.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.1880 - Property tax imposed, when — ballot language — collection of tax

  1 provisions

  The district may impose a property tax only if voters approve it, and the tax rate cannot exceed the stated ceiling. County collectors and the district treasurer must collect, remit, receipt, deposit, and settle district tax funds.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 137.1050 - Homestead property tax credit, persons 62 or older — definitions — credit amount — ordinance or referendum, ballot language — application of credit to tax liability — notification to political subdivisions

  1 provisions

  This section lets qualifying counties give a property tax credit to eligible homeowners age 62 or older, and requires counties that grant the credit to apply it, note it on the tax bill, and notify political subdivisions by November 30 each year.

  Ordinance Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 249.620 - Collector shall pay holder of tax bill

  1 provisions

  The county collector must pay the holder of a special tax bill after payment is received, and must cancel, preserve, and in some cases have the receipt endorsed on the bill.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 321.280 - Property may be sold for nonpayment of taxes

  1 provisions

  If taxes are not paid, 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 § 71.620 - Imposition of tax or license fee on certain professions prohibited — imposition of tax or fee prohibited unless business office maintained — limitation on business license tax amount in certain villages

  1 provisions

  The provision bars certain municipal and corporation taxes or license fees on listed professions, limits charges on investment funds service corporations, requires a business office for some municipal taxes, and caps village business license taxes in small villages.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.903 - Sales tax authorized (certain fourth class cities) — ballot — administration and collection — refunds — repeal of tax, ballot — continuation of tax, ballot

  1 provisions

  Certain fourth-class cities may adopt a local sales tax, but voters must approve it first.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 233.370 - Special tax payable in one installment — special tax bills

  1 provisions

  This provision sets out how special tax bills for road district improvements are issued, recorded, paid, and enforced.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.1610 - Urban farm — definitions — tax credit, amount, procedure — rules — sunset provision

  1 provisions

  This section lets a taxpayer claim a state tax credit for qualifying urban farm expenses, but the credit is capped and cannot be transferred.

  Rule Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 143.081 - Credit for income tax paid to another state

  1 provisions

  Certain Missouri residents may claim a credit for income tax paid to another state on income that is also taxed by Missouri, subject to a cap and stated exceptions.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 190.040 - Form of ballot — effect of passage on tax rate — fund created — refunds, when

  1 provisions

  This section sets the ballot and post-vote rules for an ambulance district tax, requires tax revenues to go into a special trust fund, and gives the director of revenue refund, recordkeeping, distribution, and closeout duties.

  Act or statute Open & Chat