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1. When a motor vehicle, trailer, boat or outboard motor for which all sales or use tax has been paid is replaced due to theft or a casualty loss in excess of the value of the unit, the director shall permit the amount of the insurance proceeds plus any owner's deductible obligation, as certified by the insurance company, to be a credit against the purchase price of another motor vehicle ...
In general, sales tax is imposed on Missouri sellers for the privilege of engaging in the business of selling tangible personal property and taxable services in Missouri. By statute, the seller is subject to sales tax and is required to collect the tax from its purchasers and remit that tax to the Department of Revenue.
A guide for businesses needing straightforward answers to Missouri Sales and Use Tax questions and audit guidance.
This letter is a courtesy reminder of the sales and use tax statute applicable to Recreational Vehicle (RV)parks/campgrounds. Missouri Statute § 144.020.1(2) imposes a tax on “the amount paid for admission and seating accomodations, or fees paid to, or in any place of amusement, entertainment or recreation, games and atheltic events, except amounts paid for any instructional class ...
Amendment 3 also imposed a 6% tax on marijuana sales in Missouri. Amendment 3 passed with a vote of 53-47 at the ballot and became law on December 8, 2022.
The Missouri Department of Revenue administers Missouri's business tax laws, and collects sales and use tax, employer withholding, motor fuel tax, cigarette tax, financial institutions tax, corporation income tax, and corporation franchise tax.
Browse Missouri Revised Statutes | Chapter 144 - Sales and Use Tax for free on Casetext
