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

Mo. Rev. Stat. § 144.600 (2026)

Title of law

✓ current as of May 2026
Find cases: SyfertCases citing this section MO-REVrevisor.mo.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

  144.600.  Title of law. — This law may be cited as the "Compensating Use Tax Law".

­­--------

(L. 1959 H.B. 35 § 1)

Notes of Decisions
Cited in 27 cases, 1961–2020 · leading case: Street v. Dir. of Revenue, 361 S.W.3d 355 (Mo. 2012).
Sort: Relevance Newest Treatment
Street v. Dir. of Revenue, 361 S.W.3d 355 (Mo. 2012). · cites it 7× “Section 144.600, RSMo 2000. Missouri’s tax scheme includes provisions expressly governing the imposition of sales and use taxes on transactions involving motor vehicles, boats, outboard motors, and trailers.”
Associated Indus. of Missouri v. Dir. of Revenue, 918 S.W.2d 780 (Mo. 1996). · cites it 3× “748, the statute in question, which states, in pertinent part, as follows: [TJhere is hereby imposed an additional use tax in the amount of one and one-half percent upon all transactions which are subject to the taxes imposed under sections 144.600 to 144.745. This tax shall be…”
Bus. Aviation, LLC & Vaughn C. Zimmerman v. Dir. of Revenue, 579 S.W.3d 212 (Mo. 2019). · cites it 2× “615 lists use tax exemptions, providing: There are specifically exempted from the taxes levied in sections 144.600 to 144.745: ... (3) Tangible personal property, the sale or other transfer of which, if made in this state, would be exempt from or not subject to the Missouri…”
Sw. Bell Tel. Co. v. Morris, 345 S.W.2d 62 (Mo. 1961). · cites it 4× “The statute involved is the “Compensating Use Tax Law,” §§ 144.600 to 144.745, RSMo 1959 and V.A.”
Dir. of Revenue v. Superior Aircraft Leasing Co., 734 S.W.2d 504 (Mo. 1987). · cites it 2× “1 provides: A tax is imposed for the privilege of storing, using or consuming within this state any article of tangible personal property purchased on or after the effective date of sections 144.600 to 144.745 in an amount equivalent to the percentage imposed on the sales price…”
Balloons Over the Rainbow, Inc. v. Dir. of Revenue, 427 S.W.3d 815 (Mo. 2014). “It provides in relevant part: “there are specifically exempted from the taxes levied in sections 144.600 to 144.745: ... (3) Tangible personal property, the sale of which, if made in this state, would be exempt from .”
May Dep't Stores Co. v. Dir. of Revenue, 791 S.W.2d 388 (Mo. 1990). · cites it 2× “Sections 144.600 to 144.745, RSMo 1986. This system has the effect of imposing the sales tax rate on purchases made out of state.”
Mgmt. Servs., Inc. v. Spradling, 547 S.W.2d 466 (Mo. 1977). · cites it 2× “This appeal involves the construction of the Missouri Compensating Use Tax Law, § 144.600, et seq., RSMo 1969. This Court has jurisdiction of the cause pursuant to Article V, § 3, Mo.”
Ronnoco Coffee Co. v. Dir. of Revenue, 185 S.W.3d 676 (Mo. 2006). · cites it 2× “615 states in relevant part: "There are specifically exempted from the taxes levied in sections 144.600 to 144.745:.... (6) Tangible personal property held by processors, retailers, importers, manufacturers, wholesalers, or jobbers solely for resale in the regular course of…”
Sipco, Inc. v. Dir. of Revenue, 875 S.W.2d 539 (Mo. 1994). “The statute provides: A tax is imposed for the privilege of storing, using or consuming within this state any article of tangible personal property purchased on or after the effective date of sections 144.600 to 144.745 in an amount equivalent to the percentage imposed on the…”
Missouri Pac. R.R. Co. v. Morris, 345 S.W.2d 52 (Mo. 1961). · cites it 2× “-610, imposing the tax, in part provides: “(1) A tax is imposed for the privilege of storing, using or consuming within this state any article of tangible personal property purchased on or after the effective date of sections 144.600 to • 144.745 in an amount equivalent to two…”
Fall Creek Constr. Co. v. Dir. of Revenue, 109 S.W.3d 165 (Mo. 2003). “This tax does not apply with respect to the storage, use or consumption of any article of tangible personal property purchased, produced or manufactured outside this state until the transportation of the article has finally come to rest within this state or until the article has…”
Show all 27 citing cases →
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.