Mo. Rev. Stat. » Chapter 144
Missouri Revised Statutes

Mo. Rev. Stat. § 144.100 (2026)

Returns filed with the director

✓ current as of May 2026
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  144.100.  Returns filed with the director — charge and time sales — correction of errors, procedures. — 1.  Every person making any taxable sales of property or service, except transactions provided for in sections 144.070 and 144.440, individually or by duly authorized officer or agent, shall make and file a written return with the director of revenue in such manner as he may prescribe.

  2.  The returns shall be on blanks designed and furnished by the director of the department of revenue and shall be filed at the times provided in sections 144.080 and 144.090.  The returns shall show the amount of gross receipts from sales of taxable property and services by the person and the amount of tax due thereon by that person during and for the period covered by the return.  With each return, the person shall remit to the director of revenue the full amount of the tax due.

  3.  In case of charge and time sales the gross receipts thereof shall be included as sales in the returns as and when payments are received by the person, without any deduction therefrom whatsoever.

  4.  If an error or omission is discovered in a return or a change be necessary to show the true facts, the error may be corrected, the omission supplied, or the change made in the return next filed with the director for the filing period immediately following the filing period in which the error was made or the omission occurred, as prescribed by law, except that no refund under this chapter shall be allowed for any amount of tax paid by a seller which is based upon charges incident to credit card discounts.  Any other omission or error must be corrected by filing an amended return for the erroneously reported period if the amount of tax is less than that originally reported, or an additional return if the amount of tax is greater than that originally reported.  An additional return shall be deemed filed on the date the envelope in which it is mailed is postmarked or the date it* is received by the director, whichever is earlier.  Any payment of tax, interest, penalty or additions to tax shall be deemed filed on the date the envelope containing the payment is postmarked or the date the payment is received by the director, whichever is earlier.  If a refund or credit results from the filing of an amended return, no refund or credit shall be allowed unless an application for refund or credit is properly completed and submitted to the director pursuant to section 144.190.

  5.  The amount of gross receipts from sales and the amount of tax due returned by the person, as well as all matters contained in the return, is subject to review and revision in the manner herein provided for the correction of the returns.

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(RSMo 1939 § 11416, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.L. 1947 V. I p. 553, A.L. 1947 V. II p. 431, A. 1949 S.B. 1027, A.L. 1951 p. 854, A.L. 1957 p. 803, A.L. 1965 p. 261, A.L. 1974 H.B. 1593, A.L. 1994 S.B. 477, et al.)

Effective 12-31-94, and shall apply to all tax periods beginning on or after 1-1-95 (S.B. 477 § C, 1994)

*Word "it" does not appear in original rolls.

Notes of Decisions
Cited in 7 cases, 1965–1990 · leading case: In Re Jackson, 268 F. Supp. 434 (E.D. Mo. 1967).
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In Re Jackson, 268 F. Supp. 434 (E.D. Mo. 1967). · cites it 2× “And see also Section 144.100 of the sales tax law ("make and file a written return with the director of revenue in such manner as he may prescribe.”
Odorite of Am., Inc. v. Dir. of Revenue, 713 S.W.2d 833 (Mo. 1986). · cites it 2× “See § 144.100 RSMo 1978. There is no indication that Odorite acted in bad faith in not filing returns.”
Automatic Retailers of Am., Inc. v. Morris, 386 S.W.2d 901 (Mo. 1965). · cites it 2× “510 is a tax upon the sale, service or transaction * * Section 144.100 (unchanged) requires every seller subject to the tax to file written returns in which1 he shall “show the amount of gross receipts from sales, services and taxable transactions * * * and the amount due…”
Fabick & Co. v. Schaffner, 492 S.W.2d 737 (Mo. 1973). “083, requiring the retailer to obtain a license, was added, and § 144.100, relating to returns required to be made by the retailer was amended to make clear the duty of the retailer to return his gross receipts and pay the tax thereon.”
State ex rel. Von Hoffman Press, Inc. v. Saitz, 607 S.W.2d 219 (Mo. Ct. App. 1980). “Each and every, all and any sales tax returns filed by the Companies as required by § 144.100. 4. Each and every, all and any use tax returns filed by the Companies as required by § 144.”
Dir. of Revenue v. Armco, Inc., 787 S.W.2d 722 (Mo. 1990). “§ 144.100. A review of chapter 144 fails to disclose any authority in the Director of Revenue to do more than make assessments of sales and use taxes based on sales tax returns or other available information.”
Golde's Dep't Stores, Inc. v. Dir. of Revenue, 791 S.W.2d 478 (Mo. Ct. App. 1990). · cites it 3× “Section 144.100 RSMo (1986) states in pertinent part: [[Image here]] (2) .”
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