144.060. Purchaser to pay sales tax — refusal, a misdemeanor — exception. — It shall be the duty of every person making any purchase or receiving any service upon which a tax is imposed by sections 144.010 to 144.510 to pay, to the extent possible under the provisions of section 144.285, the amount of such tax to the person making such sale or rendering such service. Any person who shall willfully and intentionally refuse to pay such tax shall be guilty of a misdemeanor. The provisions of this section shall not apply to any person making any purchase or sale of a motor vehicle subject to sales tax as provided by the Missouri sales tax law, unless such person making the sale is a motor vehicle dealer authorized to collect and remit sales tax pursuant to subsection 10* of section 144.070.
Notes of Decisions
Six Flags Theme Parks, Inc. v. Dir. of Revenue, 102 S.W.3d 526 (Mo. 2003).
· cites it 4× “long distance telecommunications service to telecommunications subscribers and to others through equipment of telecommunications subscribers for the transmission of messages and conversations and upon the sale, rental or leasing of all equipment or services pertaining or…”
Norwin G. Heimos Greenhouse, Inc. v. Dir. of Revenue, 724 S.W.2d 505 (Mo. 1987).
· cites it 6× “Furthermore, the requirement of § 144.060, RSMo 1986, that purchasers pay the amount of the tax to the seller does not alter the legal nature of the tax as a tax upon sellers.”
Farm & Home Sav. Ass'n v. Spradling, 538 S.W.2d 313 (Mo. 1976).
· cites it 3× “The fact that section 144.060, RSMo 1969, imposes the duty upon the purchaser to pay the amount of the tax to the seller does not alter the legal nature of the tax.”
ITT Canteen Corp. v. Spradling, 526 S.W.2d 11 (Mo. 1975).
· cites it 3× “” Section 144.060: “Purchaser to pay sales tax — refusal, a misdemeanor — excep tion.”
State ex rel. Conservation Comm'n v. LePage, 566 S.W.2d 208 (Mo. 1978).
· cites it 5× “Yet, that has not prevented this court from finding repeatedly that the tax, in its entirety, is a gross receipts tax upon the seller. In Farm and Home Savings Ass’n v.”
State Ex Rel. Conserv. Com'n v. Lepage, 566 S.W.2d 208 (Mo. 1978).
· cites it 5× “Yet, that has not prevented this court from finding repeatedly that the tax, in its entirety, is a gross receipts tax upon the seller. In Farm and Home Savings Ass'n v.”
Dyno Nobel, Inc. v. Dir. of Revenue, 75 S.W.3d 240 (Mo. 2002).
· cites it 3× “4 Further, while the purchaser is required to pay sales tax to the seller, section 144.060, RSMo 2000, the ultimate responsibility for the remittance of sales tax to the Director lies with the seller, in this case Hercules, and not the purchaser.”
Fabick & Co. v. Schaffner, 492 S.W.2d 737 (Mo. 1973).
· cites it 2× “” § 144.060, relating to the duty of the purchaser to pay the tax, was amended by the addition of the italicized language: “It shall be the duty of every person making any purchase or receiving any service upon which a tax is imposed by sections 144.”
Galamet, Inc. v. Dir. of Revenue, 915 S.W.2d 331 (Mo. 1996).
“While purchasers have a statutory duty to pay sales tax to sellers under § 144.060, it is the person receiving that payment who has the duty to “remit” the taxes to the Director.”
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