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

Mo. Rev. Stat. § 144.270 (2026)

Rulemaking authority

✓ current as of May 2026
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  144.270.  Rulemaking authority. — For the purpose of more efficiently securing the payment of and accounting for the tax imposed by this chapter, the director of revenue shall make, promulgate and enforce reasonable rules and regulations for the administration and enforcement of the provisions of this chapter.

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(RSMo 1939 § 11413, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.L. 1947 V. I p. 553, A.L. 1955 p. 829, A.L. 1961 p. 633, A.L. 2008 H.B. 1828 merged with S.B. 979)

Notes of Decisions
Cited in 6 cases, 1983–1994 · leading case: Norwin G. Heimos Greenhouse, Inc. v. Dir. of Revenue, 724 S.W.2d 505 (Mo. 1987).
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Norwin G. Heimos Greenhouse, Inc. v. Dir. of Revenue, 724 S.W.2d 505 (Mo. 1987). · cites it 4× “In addition, the Director, pursuant to § 144.270, RSMo 1986, has promulgated a regulation concerning refunds.”
Travelhost of Ozark Mountain Country v. Dir. of Revenue, 785 S.W.2d 541 (Mo. 1990). · cites it 3× “” Appellant relies on the definition of “advertising” promulgated by the Director pursuant to his authority under Section 144.270, RSMo 1986, to show that the medium through which the advertising is distributed is part of the service that is sold to the advertiser.”
Scotchman's Coin Shop, Inc. v. Admin. Hearing Comm'n, 654 S.W.2d 873 (Mo. 1983). · cites it 3× “124 is authorized by section 144.270 RSMo 1978 and comports with the intent of section 144.”
All Star Amusement, Inc. v. Dir. of Revenue, 873 S.W.2d 843 (Mo. 1994). · cites it 4× “Section 144.270, RSMo 1986, provides: For the purpose of more efficiently securing the payment of and accounting for the tax imposed by sections 144.”
Martin Coin Co. of St. Louis v. King, 665 S.W.2d 939 (Mo. 1984). · cites it 2× “124 promulgated by the Director of Revenue [§ 144.270 RSMo 1978] provides: (1) When any coin or currency is exchanged in the open market, at the current exchange rate, such transaction is not subject to the sales tax.”
Golde's Dep't Stores, Inc. v. Dir. of Revenue, 791 S.W.2d 478 (Mo. Ct. App. 1990). · cites it 5× “The Director contends that § 144.270 RSMo. (1986) authorizes the regulations.”
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