Missouri Revised Statutes

Mo. Rev. Stat. § 144.021 (2026)

Imposition of tax

✓ current as of May 2026

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144.021. Imposition of tax — seller's duties — modification of taxable status of tangible personal property or services, notification of sellers, when, manner. — 1. The purpose and intent of sections 144.010 to 144.510 is to impose a tax upon the privilege of engaging in the business, in this state, of selling tangible personal property and those services listed in section 144.020 and for the privilege of titling new and used motor vehicles, trailers, boats, and outboard motors purchased or acquired for use on the highways or waters of this state which are required to be registered under the laws of the state of Missouri. Except as otherwise provided, the primary tax burden is placed upon the seller making the taxable sales of property or service and is levied at the rate provided for in section 144.020. Excluding subdivision (9) of subsection 1 of section 144.020 and sections 144.070, 144.440 and 144.450, the extent to which a seller is required to collect the tax from the purchaser of the taxable property or service is governed by section 144.285 and in no way affects sections 144.080 and 144.100, which require all sellers to report to the director of revenue their "gross receipts", defined herein to mean the aggregate amount of the sales price of all sales at retail, and remit tax at four percent of their gross receipts.

2. If any item of tangible personal property or service determined to be taxable under the sales tax law or the compensating use tax law is modified by a decision or order of:

(1) The director of revenue;

(2) The administrative hearing commission; or

(3) A court of competent jurisdiction;

which changes which items of tangible personal property or services are taxable, and a reasonable person would not have expected the decision or order based solely on prior law or regulation, all affected sellers shall be notified by the department of revenue before such modification shall take effect for such sellers. Failure of the department of revenue to notify a seller shall relieve such seller of liability for taxes that would be due under the modification until the seller is notified. The waiver of liability for taxes under this subsection shall only apply to sellers actively selling the type of tangible personal property or service affected by the decision on the date the decision or order is made or handed down and shall not apply to any seller that has previously remitted tax on the tangible personal property or taxable services subject to the decision or order or to any seller that had prior notice that the seller must collect and remit the tax.

3. The notification required by subsection 2 of this section shall be delivered by United States mail, electronic mail, or other secure electronic means of direct communications. The department of revenue shall update its website with information regarding modifications in sales tax law but such updates shall not constitute a notification required by subsection 2 of this section.

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(L. 1965 p. 261, A.L. 1982 Adopted by Initiative, Proposition C, November 2, 1982, A.L. 2013 H.B. 184 merged with S.B. 23 merged with S.B. 99, A.L. 2015 S.B. 18)

CROSS REFERENCE:

Nonseverability clause, 144.008

Notes of Decisions

Cited in 19 cases, 1973–2014 · leading case: Int'l Bus. MacHetes Corp. v. Dir. of Revenue, 958 S.W.2d 554 (Mo. 1997).

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Int'l Bus. MacHetes Corp. v. Dir. of Revenue, 958 S.W.2d 554 (Mo. 1997). · cites it 6× “2(5) implements the general purpose of the sales tax law, made explicit in section 144.021 RSMo 1986: The purpose and intent of sections 144.”

Six Flags Theme Parks, Inc. v. Dir. of Revenue, 179 S.W.3d 266 (Mo. 2005). · cites it 4× “Section 144.021. Furthermore, we have long recognized the right of the seller to refunded tax money, even if the taxes were paid by the seller's patrons.”

Centerre Bank of Crane v. Dir. of Revenue, 744 S.W.2d 754 (Mo. 1988). · cites it 4× “” Section 144.021. However, Section 144.060, RSMo 1986, makes it “the duty of every person making any purchase .”

Street v. Dir. of Revenue, 361 S.W.3d 355 (Mo. 2012). · cites it 3× “Section 144.021, RSMo 2000, articulates the same purpose of imposing on sellers “a tax upon the privilege of engaging in the business, in this state, of selling tangible personal property.”

Staley v. Missouri Dir. of Revenue, 623 S.W.2d 246 (Mo. 1981). · cites it 2× “See, §§ 144.021, 144.080, and 144.100, RSMo 1978.”

Fabick & Co. v. Schaffner, 492 S.W.2d 737 (Mo. 1973). · cites it 6× “* * * ” § 144.021 was added. It provides: “The purpose and intent of sections 144.”

Norwin G. Heimos Greenhouse, Inc. v. Dir. of Revenue, 724 S.W.2d 505 (Mo. 1987). · cites it 4× “The Director seeks to justify his regulation so restricting the right to request refunds by citing to § 144.021, RSMo 1986, which provides that "[t]he primary tax burden [of the sales tax] is placed upon the seller.”

ITT Canteen Corp. v. Spradling, 526 S.W.2d 11 (Mo. 1975). · cites it 5× “” Section 144.021: “Imposition of tax — sell er’s duties.”

Farm & Home Sav. Ass'n v. Spradling, 538 S.W.2d 313 (Mo. 1976). · cites it 2× “Section 144.021 imposes the primary burden of the sales tax on the seller with certain exemptions not relevant to this case.”

Union Elec. Co. d/b/a Ameren Missouri v. Dir. of Revenue, 425 S.W.3d 118 (Mo. 2014). “See § 144.021; § 144.190, RSMo Supp.2007. 2 .”

Gammaitoni v. Dir. of Revenue, 786 S.W.2d 126 (Mo. 1990). · cites it 2× “-083; under section 144.021, it was her duty to levy and collect tax as specified in section 144.”

Suzy's Bar & Grill, Inc. v. Kansas City, 580 S.W.2d 259 (Mo. 1979). · cites it 3× “Section 144.021, RSMo 1969; Fabick & Co. v.”

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