Missouri Revised Statutes
Chapter 144
Sales and Use Tax
←144.008
Section 144.010.1
144.011→
August 28, 2015
Definitions.
144.010. 1. The following words, terms, and phrases when used in
sections 144.010 to 144.525 have the meanings ascribed to them in this
section, except when the context indicates a different meaning:
(1) "Admission" includes seats and tables, reserved or otherwise, and
other similar accommodations and charges made therefor and amount paid for
admission, exclusive of any admission tax imposed by the federal government
or by sections 144.010 to 144.525;
(2) "Business" includes any activity engaged in by any person, or
caused to be engaged in by him, with the object of gain, benefit or
advantage, either direct or indirect, and the classification of which
business is of such character as to be subject to the terms of sections
144.010 to 144.525. A person is "engaging in business" in this state for
purposes of sections 144.010 to 144.525 if such person "engages in business
in this state" or "maintains a place of business in this state" under
section 144.605. The isolated or occasional sale of tangible personal
property, service, substance, or thing, by a person not engaged in such
business, does not constitute engaging in business within the meaning of
sections 144.010 to 144.525 unless the total amount of the gross receipts
from such sales, exclusive of receipts from the sale of tangible personal
property by persons which property is sold in the course of the partial or
complete liquidation of a household, farm or nonbusiness enterprise,
exceeds three thousand dollars in any calendar year. The provisions of
this subdivision shall not be construed to make any sale of property which
is exempt from sales tax or use tax on June 1, 1977, subject to that tax
thereafter;
(3) "Captive wildlife", includes but is not limited to exotic
partridges, gray partridge, northern bobwhite quail, ring-necked pheasant,
captive waterfowl, captive white-tailed deer, captive elk, and captive
furbearers held under permit issued by the Missouri department of
conservation for hunting purposes. The provisions of this subdivision
shall not apply to sales tax on a harvested animal;
(4) "Gross receipts", except as provided in section 144.012, means
the total amount of the sale price of the sales at retail including any
services other than charges incident to the extension of credit that are a
part of such sales made by the businesses herein referred to, capable of
being valued in money, whether received in money or otherwise; except that,
the term "gross receipts" shall not include the sale price of property
returned by customers when the full sale price thereof is refunded either
in cash or by credit. In determining any tax due under sections 144.010 to
144.525 on the gross receipts, charges incident to the extension of credit
shall be specifically exempted. For the purposes of sections 144.010 to
144.525 the total amount of the sale price above mentioned shall be deemed
to be the amount received. It shall also include the lease or rental
consideration where the right to continuous possession or use of any
article of tangible personal property is granted under a lease or contract
and such transfer of possession would be taxable if outright sale were made
and, in such cases, the same shall be taxable as if outright sale were made
and considered as a sale of such article, and the tax shall be computed and
paid by the lessee upon the rentals paid;
(5) "Livestock", cattle, calves, sheep, swine, ratite birds,
including but not limited to, ostrich and emu, aquatic products as defined
in section 277.024, llamas, alpaca, buffalo, elk documented as obtained
from a legal source and not from the wild, goats, horses, other equine, or
rabbits raised in confinement for human consumption;
(6) "Motor vehicle leasing company" shall be a company obtaining a
permit from the director of revenue to operate as a motor vehicle leasing
company. Not all persons renting or leasing trailers or motor vehicles
need to obtain such a permit; however, no person failing to obtain such a
permit may avail itself of the optional tax provisions of subsection 5 of
section 144.070, as hereinafter provided;
(7) "Person" includes any individual, firm, copartnership, joint
adventure, association, corporation, municipal or private, and whether
organized for profit or not, state, county, political subdivision, state
department, commission, board, bureau or agency, except the state
transportation department, estate, trust, business trust, receiver or
trustee appointed by the state or federal court, syndicate, or any other
group or combination acting as a unit, and the plural as well as the
singular number;
(8) "Purchaser" means a person who purchases tangible personal
property or to whom are rendered services, receipts from which are taxable
under sections 144.010 to 144.525;
(9) "Research or experimentation activities" are the development of
an experimental or pilot model, plant process, formula, invention or
similar property, and the improvement of existing property of such type.
Research or experimentation activities do not include activities such as
ordinary testing or inspection of materials or products for quality
control, efficiency surveys, advertising promotions or research in
connection with literary, historical or similar projects;
(10) "Sale" or "sales" includes installment and credit sales, and the
exchange of properties as well as the sale thereof for money, every closed
transaction constituting a sale, and means any transfer, exchange or
barter, conditional or otherwise, in any manner or by any means whatsoever,
of tangible personal property for valuable consideration and the rendering,
furnishing or selling for a valuable consideration any of the substances,
things and services herein designated and defined as taxable under the
terms of sections 144.010 to 144.525;
(11) "Sale at retail" means any transfer made by any person engaged
in business as defined herein of the ownership of, or title to, tangible
personal property to the purchaser, for use or consumption and not for
resale in any form as tangible personal property, for a valuable
consideration; except that, for the purposes of sections 144.010 to 144.525
and the tax imposed thereby: (i) purchases of tangible personal property
made by duly licensed physicians, dentists, optometrists and veterinarians
and used in the practice of their professions shall be deemed to be
purchases for use or consumption and not for resale; and (ii) the selling
of computer printouts, computer output or microfilm or microfiche and
computer-assisted photo compositions to a purchaser to enable the purchaser
to obtain for his or her own use the desired information contained in such
computer printouts, computer output on microfilm or microfiche and
computer-assisted photo compositions shall be considered as the sale of a
service and not as the sale of tangible personal property. Where necessary
to conform to the context of sections 144.010 to 144.525 and the tax
imposed thereby, the term "sale at retail" shall be construed to embrace:
(a) Sales of admission tickets, cash admissions, charges and fees to
or in places of amusement, entertainment and recreation, games and athletic
events;
(b) Sales of electricity, electrical current, water and gas, natural
or artificial, to domestic, commercial or industrial consumers;
(c) Sales of local and long distance telecommunications service to
telecommunications subscribers and to others through equipment of
telecommunications subscribers for the transmission of messages and
conversations, and the sale, rental or leasing of all equipment or services
pertaining or incidental thereto;
(d) Sales of service for transmission of messages by telegraph
companies;
(e) Sales or charges for all rooms, meals and drinks furnished at any
hotel, motel, tavern, inn, restaurant, eating house, drugstore, dining car,
tourist camp, tourist cabin, or other place in which rooms, meals or drinks
are regularly served to the public;
(f) Sales of tickets by every person operating a railroad, sleeping
car, dining car, express car, boat, airplane, and such buses and trucks as
are licensed by the division of motor carrier and railroad safety of the
department of economic development of Missouri, engaged in the
transportation of persons for hire;
(12) "Seller" means a person selling or furnishing tangible personal
property or rendering services, on the receipts from which a tax is imposed
pursuant to section 144.020;
(13) The noun "tax" means either the tax payable by the purchaser of
a commodity or service subject to tax, or the aggregate amount of taxes due
from the vendor of such commodities or services during the period for which
he or she is required to report his or her collections, as the context may
require;
(14) "Telecommunications service", for the purpose of this chapter,
the transmission of information by wire, radio, optical cable, coaxial
cable, electronic impulses, or other similar means. As used in this
definition, "information" means knowledge or intelligence represented by
any form of writing, signs, signals, pictures, sounds, or any other
symbols. Telecommunications service does not include the following if such
services are separately stated on the customer's bill or on records of the
seller maintained in the ordinary course of business:
(a) Access to the internet, access to interactive computer services
or electronic publishing services, except the amount paid for the
telecommunications service used to provide such access;
(b) Answering services and one-way paging services;
(c) Private mobile radio services which are not two-way commercial
mobile radio services such as wireless telephone, personal communications
services or enhanced specialized mobile radio services as defined pursuant
to federal law; or
(d) Cable or satellite television or music services; and
(15) "Product which is intended to be sold ultimately for final use
or consumption" means tangible personal property, or any service that is
subject to state or local sales or use taxes, or any tax that is
substantially equivalent thereto, in this state or any other state.
2. For purposes of the taxes imposed under sections 144.010 to
144.525, and any other provisions of law pertaining to sales or use taxes
which incorporate the provisions of sections 144.010 to 144.525 by
reference, the term "manufactured homes" shall have the same meaning given
it in section 700.010.
3. Sections 144.010 to 144.525 may be known and quoted as the "Sales
Tax Law".
(RSMo 1939 § 11407, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p.
1865, A.L. 1947 V. I p. 535, A.L. 1974 H.B. 1593, A.L. 1975 S.B.
92, A.L. 1977 S.B. 367, A.L. 1978 H.B. 1634, A.L. 1979 H.B. 59,
S.B. 218, et al., A.L. 1981 S.B. 200, A.L. 1985 S.B. 152, A.L.
1988 H.B. 1335 merged with H.B. 1400, A.L. 1993 S.B. 52, A.L.
1996 H.B. 1466, A.L. 1998 S.B. 627 merged with S.B. 936, A.L.
1999 H.B. 516, A.L. 2001 S.B. 234, A.L. 2005 S.B. 355, A.L. 2011
S.B. 356, A.L. 2013 S.B. 23)
2011
2005
2001
1999
2011
144.010. 1. The following words, terms, and phrases when used in
sections 144.010 to 144.525 have the meanings ascribed to them in this
section, except when the context indicates a different meaning:
(1) "Admission" includes seats and tables, reserved or otherwise, and
other similar accommodations and charges made therefor and amount paid for
admission, exclusive of any admission tax imposed by the federal government
or by sections 144.010 to 144.525;
(2) "Business" includes any activity engaged in by any person, or
caused to be engaged in by him, with the object of gain, benefit or
advantage, either direct or indirect, and the classification of which
business is of such character as to be subject to the terms of sections
144.010 to 144.525. The isolated or occasional sale of tangible personal
property, service, substance, or thing, by a person not engaged in such
business, does not constitute engaging in business within the meaning of
sections 144.010 to 144.525 unless the total amount of the gross receipts
from such sales, exclusive of receipts from the sale of tangible personal
property by persons which property is sold in the course of the partial or
complete liquidation of a household, farm or nonbusiness enterprise,
exceeds three thousand dollars in any calendar year. The provisions of
this subdivision shall not be construed to make any sale of property which
is exempt from sales tax or use tax on June 1, 1977, subject to that tax
thereafter;
(3) "Captive wildlife", includes but is not limited to exotic
partridges, gray partridge, northern bobwhite quail, ring-necked pheasant,
captive waterfowl, captive white-tailed deer, captive elk, and captive
furbearers held under permit issued by the Missouri department of
conservation for hunting purposes. The provisions of this subdivision
shall not apply to sales tax on a harvested animal;
(4) "Gross receipts", except as provided in section 144.012, means
the total amount of the sale price of the sales at retail including any
services other than charges incident to the extension of credit that are a
part of such sales made by the businesses herein referred to, capable of
being valued in money, whether received in money or otherwise; except that,
the term "gross receipts" shall not include the sale price of property
returned by customers when the full sale price thereof is refunded either
in cash or by credit. In determining any tax due under sections 144.010 to
144.525 on the gross receipts, charges incident to the extension of credit
shall be specifically exempted. For the purposes of sections 144.010 to
144.525 the total amount of the sale price above mentioned shall be deemed
to be the amount received. It shall also include the lease or rental
consideration where the right to continuous possession or use of any
article of tangible personal property is granted under a lease or contract
and such transfer of possession would be taxable if outright sale were made
and, in such cases, the same shall be taxable as if outright sale were made
and considered as a sale of such article, and the tax shall be computed and
paid by the lessee upon the rentals paid;
(5) "Livestock", cattle, calves, sheep, swine, ratite birds,
including but not limited to, ostrich and emu, aquatic products as defined
in section 277.024, llamas, alpaca, buffalo, elk documented as obtained
from a legal source and not from the wild, goats, horses, other equine, or
rabbits raised in confinement for human consumption;
(6) "Motor vehicle leasing company" shall be a company obtaining a
permit from the director of revenue to operate as a motor vehicle leasing
company. Not all persons renting or leasing trailers or motor vehicles
need to obtain such a permit; however, no person failing to obtain such a
permit may avail itself of the optional tax provisions of subsection 5 of
section 144.070, as hereinafter provided;
(7) "Person" includes any individual, firm, copartnership, joint
adventure, association, corporation, municipal or private, and whether
organized for profit or not, state, county, political subdivision, state
department, commission, board, bureau or agency, except the state
transportation department, estate, trust, business trust, receiver or
trustee appointed by the state or federal court, syndicate, or any other
group or combination acting as a unit, and the plural as well as the
singular number;
(8) "Purchaser" means a person who purchases tangible personal
property or to whom are rendered services, receipts from which are taxable
under sections 144.010 to 144.525;
(9) "Research or experimentation activities" are the development of
an experimental or pilot model, plant process, formula, invention or
similar property, and the improvement of existing property of such type.
Research or experimentation activities do not include activities such as
ordinary testing or inspection of materials or products for quality
control, efficiency surveys, advertising promotions or research in
connection with literary, historical or similar projects;
(10) "Sale" or "sales" includes installment and credit sales, and the
exchange of properties as well as the sale thereof for money, every closed
transaction constituting a sale, and means any transfer, exchange or
barter, conditional or otherwise, in any manner or by any means whatsoever,
of tangible personal property for valuable consideration and the rendering,
furnishing or selling for a valuable consideration any of the substances,
things and services herein designated and defined as taxable under the
terms of sections 144.010 to 144.525;
(11) "Sale at retail" means any transfer made by any person engaged
in business as defined herein of the ownership of, or title to, tangible
personal property to the purchaser, for use or consumption and not for
resale in any form as tangible personal property, for a valuable
consideration; except that, for the purposes of sections 144.010 to 144.525
and the tax imposed thereby: (i) purchases of tangible personal property
made by duly licensed physicians, dentists, optometrists and veterinarians
and used in the practice of their professions shall be deemed to be
purchases for use or consumption and not for resale; and (ii) the selling
of computer printouts, computer output or microfilm or microfiche and
computer-assisted photo compositions to a purchaser to enable the purchaser
to obtain for his or her own use the desired information contained in such
computer printouts, computer output on microfilm or microfiche and
computer-assisted photo compositions shall be considered as the sale of a
service and not as the sale of tangible personal property. Where necessary
to conform to the context of sections 144.010 to 144.525 and the tax
imposed thereby, the term "sale at retail" shall be construed to embrace:
(a) Sales of admission tickets, cash admissions, charges and fees to
or in places of amusement, entertainment and recreation, games and athletic
events;
(b) Sales of electricity, electrical current, water and gas, natural
or artificial, to domestic, commercial or industrial consumers;
(c) Sales of local and long distance telecommunications service to
telecommunications subscribers and to others through equipment of
telecommunications subscribers for the transmission of messages and
conversations, and the sale, rental or leasing of all equipment or services
pertaining or incidental thereto;
(d) Sales of service for transmission of messages by telegraph
companies;
(e) Sales or charges for all rooms, meals and drinks furnished at any
hotel, motel, tavern, inn, restaurant, eating house, drugstore, dining car,
tourist camp, tourist cabin, or other place in which rooms, meals or drinks
are regularly served to the public;
(f) Sales of tickets by every person operating a railroad, sleeping
car, dining car, express car, boat, airplane, and such buses and trucks as
are licensed by the division of motor carrier and railroad safety of the
department of economic development of Missouri, engaged in the
transportation of persons for hire;
(12) "Seller" means a person selling or furnishing tangible personal
property or rendering services, on the receipts from which a tax is imposed
pursuant to section 144.020;
(13) The noun "tax" means either the tax payable by the purchaser of
a commodity or service subject to tax, or the aggregate amount of taxes due
from the vendor of such commodities or services during the period for which
he or she is required to report his or her collections, as the context may
require;
(14) "Telecommunications service", for the purpose of this chapter,
the transmission of information by wire, radio, optical cable, coaxial
cable, electronic impulses, or other similar means. As used in this
definition, "information" means knowledge or intelligence represented by
any form of writing, signs, signals, pictures, sounds, or any other
symbols. Telecommunications service does not include the following if such
services are separately stated on the customer's bill or on records of the
seller maintained in the ordinary course of business:
(a) Access to the internet, access to interactive computer services
or electronic publishing services, except the amount paid for the
telecommunications service used to provide such access;
(b) Answering services and one-way paging services;
(c) Private mobile radio services which are not two-way commercial
mobile radio services such as wireless telephone, personal communications
services or enhanced specialized mobile radio services as defined pursuant
to federal law; or
(d) Cable or satellite television or music services; and
(15) "Product which is intended to be sold ultimately for final use
or consumption" means tangible personal property, or any service that is
subject to state or local sales or use taxes, or any tax that is
substantially equivalent thereto, in this state or any other state.
2. For purposes of the taxes imposed under sections 144.010 to
144.525, and any other provisions of law pertaining to sales or use taxes
which incorporate the provisions of sections 144.010 to 144.525 by
reference, the term "manufactured homes" shall have the same meaning given
it in section 700.010.
3. Sections 144.010 to 144.525 may be known and quoted as the "Sales
Tax Law".
2005
144.010. 1. The following words, terms, and phrases when used in
sections 144.010 to 144.525 have the meanings ascribed to them in this
section, except when the context indicates a different meaning:
(1) "Admission" includes seats and tables, reserved or otherwise, and
other similar accommodations and charges made therefor and amount paid for
admission, exclusive of any admission tax imposed by the federal government
or by sections 144.010 to 144.525;
(2) "Business" includes any activity engaged in by any person, or caused
to be engaged in by him, with the object of gain, benefit or advantage,
either direct or indirect, and the classification of which business is of such
character as to be subject to the terms of sections 144.010 to 144.525. The
isolated or occasional sale of tangible personal property, service,
substance, or thing, by a person not engaged in such business, does not
constitute engaging in business within the meaning of sections 144.010 to
144.525 unless the total amount of the gross receipts from such sales,
exclusive of receipts from the sale of tangible personal property by persons
which property is sold in the course of the partial or complete liquidation
of a household, farm or nonbusiness enterprise, exceeds three thousand
dollars in any calendar year. The provisions of this subdivision shall not be
construed to make any sale of property which is exempt from sales tax or use
tax on June 1, 1977, subject to that tax thereafter;
(3) "Gross receipts", except as provided in section 144.012, means the
total amount of the sale price of the sales at retail including any services
other than charges incident to the extension of credit that are a part of such
sales made by the businesses herein referred to, capable of being valued in
money, whether received in money or otherwise; except that, the term "gross
receipts" shall not include the sale price of property returned by customers
when the full sale price thereof is refunded either in cash or by credit. In
determining any tax due under sections 144.010 to 144.525 on the gross
receipts, charges incident to the extension of credit shall be specifically
exempted. For the purposes of sections 144.010 to 144.525 the total amount of
the sale price above mentioned shall be deemed to be the amount received. It
shall also include the lease or rental consideration where the right to
continuous possession or use of any article of tangible personal property is
granted under a lease or contract and such transfer of possession would be
taxable if outright sale were made and, in such cases, the same shall be
taxable as if outright sale were made and considered as a sale of such
article, and the tax shall be computed and paid by the lessee upon the
rentals paid;
(4) "Livestock", cattle, calves, sheep, swine, ratite birds, including
but not limited to, ostrich and emu, aquatic products as defined in section
277.024, llamas, alpaca, buffalo, elk documented as obtained from a legal
source and not from the wild, goats, horses, other equine, or rabbits raised
in confinement for human consumption;
(5) "Motor vehicle leasing company" shall be a company obtaining a
permit from the director of revenue to operate as a motor vehicle leasing
company. Not all persons renting or leasing trailers or motor vehicles need
to obtain such a permit; however, no person failing to obtain such a permit
may avail itself of the optional tax provisions of subsection 5 of section
144.070, as hereinafter provided;
(6) "Person" includes any individual, firm, copartnership, joint
adventure, association, corporation, municipal or private, and whether
organized for profit or not, state, county, political subdivision, state
department, commission, board, bureau or agency, except the state
transportation department, estate, trust, business trust, receiver or trustee
appointed by the state or federal court, syndicate, or any other group or
combination acting as a unit, and the plural as well as the singular number;
(7) "Purchaser" means a person who purchases tangible personal property
or to whom are rendered services, receipts from which are taxable under
sections 144.010 to 144.525;
(8) "Research or experimentation activities" are the development of an
experimental or pilot model, plant process, formula, invention or similar
property, and the improvement of existing property of such type. Research or
experimentation activities do not include activities such as ordinary testing
or inspection of materials or products for quality control, efficiency
surveys, advertising promotions or research in connection with literary,
historical or similar projects;
(9) "Sale" or "sales" includes installment and credit sales, and the
exchange of properties as well as the sale thereof for money, every closed
transaction constituting a sale, and means any transfer, exchange or barter,
conditional or otherwise, in any manner or by any means whatsoever, of
tangible personal property for valuable consideration and the rendering,
furnishing or selling for a valuable consideration any of the substances,
things and services herein designated and defined as taxable under the terms
of sections 144.010 to 144.525;
(10) "Sale at retail" means any transfer made by any person engaged in
business as defined herein of the ownership of, or title to, tangible
personal property to the purchaser, for use or consumption and not for resale
in any form as tangible personal property, for a valuable consideration;
except that, for the purposes of sections 144.010 to 144.525 and the tax
imposed thereby: (i) purchases of tangible personal property made by duly
licensed physicians, dentists, optometrists and veterinarians and used in the
practice of their professions shall be deemed to be purchases for use or
consumption and not for resale; and (ii) the selling of computer printouts,
computer output or microfilm or microfiche and computer-assisted photo
compositions to a purchaser to enable the purchaser to obtain for his or her
own use the desired information contained in such computer printouts,
computer output on microfilm or microfiche and computer-assisted photo
compositions shall be considered as the sale of a service and not as the sale
of tangible personal property. Where necessary to conform to the context of
sections 144.010 to 144.525 and the tax imposed thereby, the term "sale at
retail" shall be construed to embrace:
(a) Sales of admission tickets, cash admissions, charges and fees to or
in places of amusement, entertainment and recreation, games and athletic
events;
(b) Sales of electricity, electrical current, water and gas, natural or
artificial, to domestic, commercial or industrial consumers;
(c) Sales of local and long distance telecommunications service to
telecommunications subscribers and to others through equipment of
telecommunications subscribers for the transmission of messages and
conversations, and the sale, rental or leasing of all equipment or services
pertaining or incidental thereto;
(d) Sales of service for transmission of messages by telegraph companies;
(e) Sales or charges for all rooms, meals and drinks furnished at any
hotel, motel, tavern, inn, restaurant, eating house, drugstore, dining car,
tourist camp, tourist cabin, or other place in which rooms, meals or drinks
are regularly served to the public;
(f) Sales of tickets by every person operating a railroad, sleeping car,
dining car, express car, boat, airplane, and such buses and trucks as are
licensed by the division of motor carrier and railroad safety of the
department of economic development of Missouri, engaged in the transportation
of persons for hire;
(11) "Seller" means a person selling or furnishing tangible personal
property or rendering services, on the receipts from which a tax is imposed
pursuant to section 144.020;
(12) The noun "tax" means either the tax payable by the purchaser of a
commodity or service subject to tax, or the aggregate amount of taxes due
from the vendor of such commodities or services during the period for which he
or she is required to report his or her collections, as the context may
require;
(13) "Telecommunications service", for the purpose of this chapter, the
transmission of information by wire, radio, optical cable, coaxial cable,
electronic impulses, or other similar means. As used in this definition,
"information" means knowledge or intelligence represented by any form of
writing, signs, signals, pictures, sounds, or any other symbols.
Telecommunications service does not include the following if such services
are separately stated on the customer's bill or on records of the seller
maintained in the ordinary course of business:
(a) Access to the Internet, access to interactive computer services or
electronic publishing services, except the amount paid for the
telecommunications service used to provide such access;
(b) Answering services and one-way paging services;
(c) Private mobile radio services which are not two-way commercial
mobile radio services such as wireless telephone, personal communications
services or enhanced specialized mobile radio services as defined pursuant to
federal law; or
(d) Cable or satellite television or music services; and
(14) "Product which is intended to be sold ultimately for final use or
consumption" means tangible personal property, or any service that is subject
to state or local sales or use taxes, or any tax that is substantially
equivalent thereto, in this state or any other state.
2. For purposes of the taxes imposed under sections 144.010 to 144.525,
and any other provisions of law pertaining to sales or use taxes which
incorporate the provisions of sections 144.010 to 144.525 by reference, the
term "manufactured homes" shall have the same meaning given it in section
700.010.
3. Sections 144.010 to 144.525 may be known and quoted as the "Sales Tax
Law".
2001
144.010. 1. The following words, terms, and phrases when used in
sections 144.010 to 144.525 have the meanings ascribed to them in this
section, except when the context indicates a different meaning:
(1) "Admission" includes seats and tables, reserved or otherwise, and
other similar accommodations and charges made therefor and amount paid for
admission, exclusive of any admission tax imposed by the federal government
or by sections 144.010 to 144.525;
(2) "Business" includes any activity engaged in by any person, or
caused to be engaged in by him, with the object of gain, benefit or
advantage, either direct or indirect, and the classification of which
business is of such character as to be subject to the terms of sections
144.010 to 144.525. The isolated or occasional sale of tangible personal
property, service, substance, or thing, by a person not engaged in such
business, does not constitute engaging in business within the meaning of
sections 144.010 to 144.525 unless the total amount of the gross receipts
from such sales, exclusive of receipts from the sale of tangible personal
property by persons which property is sold in the course of the partial or
complete liquidation of a household, farm or nonbusiness enterprise,
exceeds three thousand dollars in any calendar year. The provisions of
this subdivision shall not be construed to make any sale of property which
is exempt from sales tax or use tax on June 1, 1977, subject to that tax
thereafter;
(3) "Gross receipts", except as provided in section 144.012, means
the total amount of the sale price of the sales at retail including any
services other than charges incident to the extension of credit that are a
part of such sales made by the businesses herein referred to, capable of
being valued in money, whether received in money or otherwise; except that,
the term "gross receipts" shall not include the sale price of property
returned by customers when the full sale price thereof is refunded either
in cash or by credit. In determining any tax due under sections 144.010 to
144.525 on the gross receipts, charges incident to the extension of credit
shall be specifically exempted. For the purposes of sections 144.010 to
144.525 the total amount of the sale price above mentioned shall be deemed
to be the amount received. It shall also include the lease or rental
consideration where the right to continuous possession or use of any
article of tangible personal property is granted under a lease or contract
and such transfer of possession would be taxable if outright sale were made
and, in such cases, the same shall be taxable as if outright sale were made
and considered as a sale of such article, and the tax shall be computed and
paid by the lessee upon the rentals paid;
(4) "Livestock", cattle, calves, sheep, swine, ratite birds,
including but not limited to, ostrich and emu, aquatic products as defined
in section 277.024, RSMo, elk documented as obtained from a legal source
and not from the wild, goats, horses, other equine, or rabbits raised in
confinement for human consumption;
(5) "Motor vehicle leasing company" shall be a company obtaining a
permit from the director of revenue to operate as a motor vehicle leasing
company. Not all persons renting or leasing trailers or motor vehicles
need to obtain such a permit; however, no person failing to obtain such a
permit may avail itself of the optional tax provisions of subsection 5 of
section 144.070, as hereinafter provided;
(6) "Person" includes any individual, firm, copartnership, joint
adventure, association, corporation, municipal or private, and whether
organized for profit or not, state, county, political subdivision, state
department, commission, board, bureau or agency, except the state
transportation department, estate, trust, business trust, receiver or
trustee appointed by the state or federal court, syndicate, or any other
group or combination acting as a unit, and the plural as well as the
singular number;
(7) "Purchaser" means a person who purchases tangible personal
property or to whom are rendered services, receipts from which are taxable
under sections 144.010 to 144.525;
(8) "Research or experimentation activities", are the development of
an experimental or pilot model, plant process, formula, invention or
similar property, and the improvement of existing property of such type.
Research or experimentation activities do not include activities such as
ordinary testing or inspection of materials or products for quality
control, efficiency surveys, advertising promotions or research in
connection with literary, historical or similar projects;
(9) "Sale" or "sales" includes installment and credit sales, and the
exchange of properties as well as the sale thereof for money, every closed
transaction constituting a sale, and means any transfer, exchange or
barter, conditional or otherwise, in any manner or by any means whatsoever,
of tangible personal property for valuable consideration and the rendering,
furnishing or selling for a valuable consideration any of the substances,
things and services herein designated and defined as taxable under the
terms of sections 144.010 to 144.525;
(10) "Sale at retail" means any transfer made by any person engaged
in business as defined herein of the ownership of, or title to, tangible
personal property to the purchaser, for use or consumption and not for
resale in any form as tangible personal property, for a valuable
consideration; except that, for the purposes of sections 144.010 to 144.525
and the tax imposed thereby: (i) purchases of tangible personal property
made by duly licensed physicians, dentists, optometrists and veterinarians
and used in the practice of their professions shall be deemed to be
purchases for use or consumption and not for resale; and (ii) the selling
of computer printouts, computer output or microfilm or microfiche and
computer-assisted photo compositions to a purchaser to enable the purchaser
to obtain for his or her own use the desired information contained in such
computer printouts, computer output on microfilm or microfiche and
computer-assisted photo compositions shall be considered as the sale of a
service and not as the sale of tangible personal property. Where necessary
to conform to the context of sections 144.010 to 144.525 and the tax
imposed thereby, the term "sale at retail" shall be construed to embrace:
(a) Sales of admission tickets, cash admissions, charges and fees to
or in places of amusement, entertainment and recreation, games and athletic
events;
(b) Sales of electricity, electrical current, water and gas, natural
or artificial, to domestic, commercial or industrial consumers;
(c) Sales of local and long distance telecommunications service to
telecommunications subscribers and to others through equipment of
telecommunications subscribers for the transmission of messages and
conversations, and the sale, rental or leasing of all equipment or services
pertaining or incidental thereto;
(d) Sales of service for transmission of messages by telegraph
companies;
(e) Sales or charges for all rooms, meals and drinks furnished at any
hotel, motel, tavern, inn, restaurant, eating house, drugstore, dining car,
tourist camp, tourist cabin, or other place in which rooms, meals or drinks
are regularly served to the public;
(f) Sales of tickets by every person operating a railroad, sleeping
car, dining car, express car, boat, airplane, and such buses and trucks as
are licensed by the division of motor carrier and railroad safety of the
department of economic development of Missouri, engaged in the
transportation of persons for hire;
(11) "Seller" means a person selling or furnishing tangible personal
property or rendering services, on the receipts from which a tax is imposed
pursuant to section 144.020;
(12) The noun "tax" means either the tax payable by the purchaser of
a commodity or service subject to tax, or the aggregate amount of taxes due
from the vendor of such commodities or services during the period for which
he or she is required to report his or her collections, as the context may
require;
(13) "Telecommunications service", for the purpose of this chapter,
the transmission of information by wire, radio, optical cable, coaxial
cable, electronic impulses, or other similar means. As used in this
definition, "information" means knowledge or intelligence represented by
any form of writing, signs, signals, pictures, sounds, or any other
symbols. Telecommunications service does not include the following if such
services are separately stated on the customer's bill or on records of the
seller maintained in the ordinary course of business:
(a) Access to the Internet, access to interactive computer services
or electronic publishing services, except the amount paid for the
telecommunications service used to provide such access;
(b) Answering services and one-way paging services;
(c) Private mobile radio services which are not two-way commercial
mobile radio services such as wireless telephone, personal communications
services or enhanced specialized mobile radio services as defined pursuant
to federal law; or
(d) Cable or satellite television or music services; and
(14) "Product which is intended to be sold ultimately for final use
or consumption" means tangible personal property, or any service that is
subject to state or local sales or use taxes, or any tax that is
substantially equivalent thereto, in this state or any other state.
2. For purposes of the taxes imposed under sections 144.010 to
144.525, and any other provisions of law pertaining to sales or use taxes
which incorporate the provisions of sections 144.010 to 144.525 by
reference, the term "manufactured homes" shall have the same meaning given
it in section 700.010, RSMo.
3. Sections 144.010 to 144.525 may be known and quoted as the "Sales
Tax Law".
1999
144.010. 1. The following words, terms, and phrases when used in
sections 144.010 to 144.525 have the meanings ascribed to them in this
section, except when the context indicates a different meaning:
(1) "Admission" includes seats and tables, reserved or otherwise, and
other similar accommodations and charges made therefor and amount paid for
admission, exclusive of any admission tax imposed by the federal government
or by sections 144.010 to 144.525;
(2) "Business" includes any activity engaged in by any person, or
caused to be engaged in by him, with the object of gain, benefit or
advantage, either direct or indirect, and the classification of which
business is of such character as to be subject to the terms of sections
144.010 to 144.525. The isolated or occasional sale of tangible personal
property, service, substance, or thing, by a person not engaged in such
business, does not constitute engaging in business within the meaning of
sections 144.010 to 144.525 unless the total amount of the gross receipts
from such sales, exclusive of receipts from the sale of tangible personal
property by persons which property is sold in the course of the partial or
complete liquidation of a household, farm or nonbusiness enterprise,
exceeds three thousand dollars in any calendar year. The provisions of
this subdivision shall not be construed to make any sale of property which
is exempt from sales tax or use tax on June 1, 1977, subject to that tax
thereafter;
(3) "Gross receipts", except as provided in section 144.012, means
the total amount of the sale price of the sales at retail including any
services other than charges incident to the extension of credit that are a
part of such sales made by the businesses herein referred to, capable of
being valued in money, whether received in money or otherwise; except that,
the term "gross receipts" shall not include the sale price of property
returned by customers when the full sale price thereof is refunded either
in cash or by credit. In determining any tax due under sections 144.010 to
144.525 on the gross receipts, charges incident to the extension of credit
shall be specifically exempted. For the purposes of sections 144.010 to
144.525 the total amount of the sale price above mentioned shall be deemed
to be the amount received. It shall also include the lease or rental
consideration where the right to continuous possession or use of any
article of tangible personal property is granted under a lease or contract
and such transfer of possession would be taxable if outright sale were made
and, in such cases, the same shall be taxable as if outright sale were made
and considered as a sale of such article, and the tax shall be computed and
paid by the lessee upon the rentals paid;
(4) "Livestock", cattle, calves, sheep, swine, ratite birds,
including but not limited to, ostrich and emu, aquatic products as defined
in section 277.024, RSMo, elk documented as obtained from a legal source
and not from the wild, goats, horses, other equine, or rabbits raised in
confinement for human consumption;
(5) "Motor vehicle leasing company" shall be a company obtaining a
permit from the director of revenue to operate as a motor vehicle leasing
company. Not all persons renting or leasing trailers or motor vehicles
need to obtain such a permit; however, no person failing to obtain such a
permit may avail itself of the optional tax provisions of subsection 5 of
section 144.070, as hereinafter provided;
(6) "Person" includes any individual, firm, copartnership, joint
adventure, association, corporation, municipal or private, and whether
organized for profit or not, state, county, political subdivision, state
department, commission, board, bureau or agency, except the state
transportation department, estate, trust, business trust, receiver or
trustee appointed by the state or federal court, syndicate, or any other
group or combination acting as a unit, and the plural as well as the
singular number;
(7) "Purchaser" means a person who purchases tangible personal
property or to whom are rendered services, receipts from which are taxable
under sections 144.010 to 144.525;
(8) "Research or experimentation activities", are the development of
an experimental or pilot model, plant process, formula, invention or
similar property, and the improvement of existing property of such type.
Research or experimentation activities do not include activities such as
ordinary testing or inspection of materials or products for quality
control, efficiency surveys, advertising promotions or research in
connection with literary, historical or similar projects;
(9) "Sale" or "sales" includes installment and credit sales, and the
exchange of properties as well as the sale thereof for money, every closed
transaction constituting a sale, and means any transfer, exchange or
barter, conditional or otherwise, in any manner or by any means whatsoever,
of tangible personal property for valuable consideration and the rendering,
furnishing or selling for a valuable consideration any of the substances,
things and services herein designated and defined as taxable under the
terms of sections 144.010 to 144.525;
(10) "Sale at retail" means any transfer made by any person engaged
in business as defined herein of the ownership of, or title to, tangible
personal property to the purchaser, for use or consumption and not for
resale in any form as tangible personal property, for a valuable
consideration; except that, for the purposes of sections 144.010 to 144.525
and the tax imposed thereby: (i) purchases of tangible personal property
made by duly licensed physicians, dentists, optometrists and veterinarians
and used in the practice of their professions shall be deemed to be
purchases for use or consumption and not for resale; and (ii) the selling
of computer printouts, computer output or microfilm or microfiche and
computer-assisted photo compositions to a purchaser to enable the purchaser
to obtain for his or her own use the desired information contained in such
computer printouts, computer output on microfilm or microfiche and
computer-assisted photo compositions shall be considered as the sale of a
service and not as the sale of tangible personal property. Where necessary
to conform to the context of sections 144.010 to 144.525 and the tax
imposed thereby, the term "sale at retail" shall be construed to embrace:
(a) Sales of admission tickets, cash admissions, charges and fees to
or in places of amusement, entertainment and recreation, games and athletic
events;
(b) Sales of electricity, electrical current, water and gas, natural
or artificial, to domestic, commercial or industrial consumers;
(c) Sales of local and long distance telecommunications service to
telecommunications subscribers and to others through equipment of
telecommunications subscribers for the transmission of messages and
conversations, and the sale, rental or leasing of all equipment or services
pertaining or incidental thereto;
(d) Sales of service for transmission of messages by telegraph
companies;
(e) Sales or charges for all rooms, meals and drinks furnished at any
hotel, motel, tavern, inn, restaurant, eating house, drugstore, dining car,
tourist camp, tourist cabin, or other place in which rooms, meals or drinks
are regularly served to the public;
(f) Sales of tickets by every person operating a railroad, sleeping
car, dining car, express car, boat, airplane, and such buses and trucks as
are licensed by the division of motor carrier and railroad safety of the
department of economic development of Missouri, engaged in the
transportation of persons for hire;
(11) "Seller" means a person selling or furnishing tangible personal
property or rendering services, on the receipts from which a tax is imposed
pursuant to section 144.020;
(12) The noun "tax" means either the tax payable by the purchaser of
a commodity or service subject to tax, or the aggregate amount of taxes due
from the vendor of such commodities or services during the period for which
he or she is required to report his or her collections, as the context may
require;
(13) "Telecommunications service", for the purpose of chapter 144,
the transmission of information by wire, radio, optical cable, coaxial
cable, electronic impulses, or other similar means. As used in this
definition, "information" means knowledge or intelligence represented by
any form of writing, signs, signals, pictures, sounds, or any other
symbols. Telecommunications service does not include the following if such
services are separately stated on the customer's bill:
(a) Access to the Internet, access to interactive computer services
or electronic publishing services, except the amount paid for the
telecommunications service used to provide such access;
(b) Answering services and one-way paging services;
(c) Private mobile radio services which are not two-way commercial
mobile radio services such as wireless telephone, personal communications
services or enhanced specialized mobile radio services as defined pursuant
to federal law; or
(d) Cable or satellite television or music services; and
(14) "Product which is intended to be sold ultimately for final use
or consumption" means tangible personal property, or any service that is
subject to state or local sales or use taxes, or any tax that is
substantially equivalent thereto, in this state or any other state.
2. For purposes of the taxes imposed under sections 144.010 to
144.525, and any other provisions of law pertaining to sales or use taxes
which incorporate the provisions of sections 144.010 to 144.525 by
reference, the term "manufactured homes" shall have the same meaning given
it in section 700.010, RSMo.
3. Sections 144.010 to 144.525 may be known and quoted as the "Sales
Tax Law".
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