Missouri Revised Statutes § 143.261 - Compensation

143.261. Compensation. — For every remittance to the director of revenue made on or before the date the remittance becomes due, the employer, other than the United States and its agencies, the state of Missouri and political subdivisions thereof, may deduct and retain the following percentages of the total amount of tax withheld and paid in each calendar year: (1) Two percent of five thousand dollars or less; (2) One percent of amount collected in excess of five thousand dollars and up to and including ten thousand dollars; (3) One-half percent of amount collected in excess of ten thousand dollars. (L. 1972 S.B. 549) Effective 1-1-73, see § 143.109