Missouri Revised Statutes

Mo. Rev. Stat. § 144.605 (2026)

Definitions

✓ current as of May 2026

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144.605. Definitions. — The following words and phrases as used in sections 144.600 to 144.745 mean and include:

(1) "Calendar quarter", the period of three consecutive calendar months ending on March thirty-first, June thirtieth, September thirtieth or December thirty-first;

(2) "Engages in business activities within this state" includes:

(a) Maintaining or having a franchisee or licensee operating under the seller's trade name in this state if the franchisee or licensee is required to collect sales tax pursuant to sections 144.010 to 144.525;

(b) Soliciting sales or taking orders by sales agents or traveling representatives;

(c) A vendor is presumed to engage in business activities within this state if any person, other than a common carrier acting in its capacity as such, that has substantial nexus with this state:

a. Sells a similar line of products as the vendor and does so under the same or a similar business name;

b. Maintains an office, distribution facility, warehouse, or storage place, or similar place of business in the state to facilitate the delivery of property or services sold by the vendor to the vendor's customers;

c. Delivers, installs, assembles, or performs maintenance services for the vendor's customers within the state;

d. Facilitates the vendor's delivery of property to customers in the state by allowing the vendor's customers to pick up property sold by the vendor at an office, distribution facility, warehouse, storage place, or similar place of business maintained by the person in the state; or

e. Conducts any other activities in the state that are significantly associated with the vendor's ability to establish and maintain a market in the state for the sales;

(d) The presumption in paragraph (c) of this subdivision may be rebutted by demonstrating that the person's activities in the state are not significantly associated with the vendor's ability to establish or maintain a market in this state for the vendor's sales;

(e) Selling tangible personal property for delivery into this state, provided the seller's gross receipts from taxable sales from delivery of tangible personal property into this state in the previous calendar year or current calendar year exceeds one hundred thousand dollars. For the purposes of calculating a seller's gross receipts under this paragraph, following the close of each calendar quarter, a vendor shall determine whether the vendor met the requirements under this paragraph during the twelve-month period ending on the last day of the preceding calendar quarter. If the vendor met such requirements for any such twelve-month period, such vendor shall collect and remit the tax as provided under section 144.635 for a period of not less than twelve months, beginning not more than three months following the close of the preceding calendar quarter, and shall continue to collect and remit the tax for as long as the vendor is engaged in business activities within this state, as provided for under this paragraph, or otherwise maintains a substantial nexus with this state;

(3) "Maintains a place of business in this state" includes maintaining, occupying, or using, permanently or temporarily, directly or indirectly, by whatever name called, an office, place of distribution, sales or sample room or place, warehouse or storage place, or other place of business in this state, whether owned or operated by the vendor or by any other person other than a common carrier acting in its capacity as such;

(4) "Person", any individual, firm, copartnership, joint venture, association, corporation, municipal or private, and whether organized for profit or not, state, county, political subdivision, state department, commission, board, bureau or agency, except the state transportation department, estate, trust, business trust, receiver or trustee appointed by the state or federal court, syndicate, or any other group or combination acting as a unit, and the plural as well as the singular number;

(5) "Purchase", the acquisition of the ownership of, or title to, tangible personal property, through a sale, as defined herein, for the purpose of storage, use or consumption in this state;

(6) "Purchaser", any person who is the recipient for a valuable consideration of any sale of tangible personal property acquired for use, storage or consumption in this state;

(7) "Sale", any transfer, barter or exchange of the title or ownership of tangible personal property, or the right to use, store or consume the same, for a consideration paid or to be paid, and any transaction whether called leases, rentals, bailments, loans, conditional sales or otherwise, and notwithstanding that the title or possession of the property or both is retained for security. For the purpose of this law the place of delivery of the property to the purchaser, user, storer or consumer is deemed to be the place of sale, whether the delivery be by the vendor or by common carriers, private contractors, mails, express, agents, salesmen, solicitors, hawkers, representatives, consignors, peddlers, canvassers or otherwise;

(8) "Sales price", the consideration including the charges for services, except charges incident to the extension of credit, paid or given, or contracted to be paid or given, by the purchaser to the vendor for the tangible personal property, including any services that are a part of the sale, valued in money, whether paid in money or otherwise, and any amount for which credit is given to the purchaser by the vendor, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service cost, losses or any other expenses whatsoever, except that cash discounts allowed and taken on sales shall not be included and "sales price" shall not include the amount charged for property returned by customers upon rescission of the contract of sales when the entire amount charged therefor is refunded either in cash or credit or the amount charged for labor or services rendered in installing or applying the property sold, the use, storage or consumption of which is taxable pursuant to sections 144.600 to 144.745. The sales price shall not include usual and customary delivery charges that are separately stated. In determining the amount of tax due pursuant to sections 144.600 to 144.745, any charge incident to the extension of credit shall be specifically exempted;

(9) "Selling agent", every person acting as a representative of a principal, when such principal is not registered with the director of revenue of the state of Missouri for the collection of the taxes imposed pursuant to sections 144.010 to 144.525 or sections 144.600 to 144.745 and who receives compensation by reason of the sale of tangible personal property of the principal, if such property is to be stored, used, or consumed in this state;

(10) "Storage", any keeping or retention in this state of tangible personal property purchased from a vendor, except property for sale or property that is temporarily kept or retained in this state for subsequent use outside the state;

(11) "Tangible personal property", all items subject to the Missouri sales tax as provided in subdivisions (1) and (3) of subsection 1 of section 144.020;

(12) "Taxpayer", any person remitting the tax or who should remit the tax levied by sections 144.600 to 144.745;

(13) "Use", the exercise of any right or power over tangible personal property incident to the ownership or control of that property, except that it does not include the temporary storage of property in this state for subsequent use outside the state, or the sale of the property in the regular course of business;

(14) "Vendor", every person engaged in making sales of tangible personal property by mail order, by advertising, by agent or peddling tangible personal property, soliciting or taking orders for sales of tangible personal property, for storage, use or consumption in this state, all salesmen, solicitors, hawkers, representatives, consignees, peddlers or canvassers, as agents of the dealers, distributors, consignors, supervisors, principals or employers under whom they operate or from whom they obtain the tangible personal property sold by them, and every person who maintains a place of business in this state, maintains a stock of goods in this state, or engages in business activities within this state and every person who engages in this state in the business of acting as a selling agent for persons not otherwise vendors as defined in this subdivision. Irrespective of whether they are making sales on their own behalf or on behalf of the dealers, distributors, consignors, supervisors, principals or employers, they must be regarded as vendors and the dealers, distributors, consignors, supervisors, principals or employers must be regarded as vendors for the purposes of sections 144.600 to 144.745.

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(L. 1959 H.B. 35 § 3, A.L. 1961 p. 623, A.L. 1969 p. 78, A.L. 1974 H.B. 1593, A.L. 1990 H.B. 960, A.L. 1994 H.B. 1578, A.L. 1999 H.B. 139, A.L. 2013 S.B. 23, A.L. 2017 S.B. 16, A.L. 2021 S.B. 153 & 97)

Effective 1-01-23, see § 144.1021

Notes of Decisions

Cited in 33 cases (2 in the last 5 years), 1961–2023 · leading case: Bus. Aviation, LLC & Vaughn C. Zimmerman v. Dir. of Revenue, 579 S.W.3d 212 (Mo. 2019).

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Bus. Aviation, LLC & Vaughn C. Zimmerman v. Dir. of Revenue, 579 S.W.3d 212 (Mo. 2019). · cites it 28× “banc 2015) (citing section 144.605(11), RSMo 2000 ). Because Business Aviation purchased the aircraft from Cessna in Kansas for use within Missouri, the aircraft is subject to use tax unless Appellants can show they qualify for an exemption.”

Bartlett Int'l, Inc., & Bartlett Grain Co., L.P. v. Dir. of Revenue, 487 S.W.3d 470 (Mo. 2016). · cites it 18× “The Director claims that the service charges were subject to use tax because they were part of the sale of tangible personal property under section 144.605(8). 1 This Court finds that because the service charges were part of the sale of tangible personal property, those charges…”

Brinker Missouri, Inc. v. Dir. of Revenue, 319 S.W.3d 433 (Mo. 2010). · cites it 14× “615(6) or a sale exclusion under section 144.605(13). It neither permanently transfers nor charges its customers additional consideration for giving them the privilege of sitting in a chair and using silverware to eat their meals on a dish or drink their soup from a bowl or tea…”

Ronnoco Coffee Co. v. Dir. of Revenue, 185 S.W.3d 676 (Mo. 2006). · cites it 32× “Section 144.605(13). For purposes of the use tax, section 144.”

Sw. Bell Yellow Pages, Inc. v. Dir. of Revenue, 94 S.W.3d 388 (Mo. 2002). · cites it 6× “Section 144.605(13), RSMo 2000. Southwestern Bell exercised rights over the raw paper, incident to its ownership thereof, *392 when it fulfilled its advertising contracts with Missouri businesses.”

Fall Creek Constr. Co. v. Dir. of Revenue, 109 S.W.3d 165 (Mo. 2003). · cites it 12× “” Section 144.605(10). “Use” is: the exercise of any right or “power over tangible personal property incident to the ownership or control of that property, except that it does not include the temporary storage of property in this state for subsequent use • outside the state, or…”

Alberici Constructors, Inc. v. Dir. of Revenue, 452 S.W.3d 632 (Mo. 2015). · cites it 12× “While cases discussing whether a delivery charge is taxable have involved the sale of property, a "sale” under section 144.605(7), RSMo 2000, includes "any transfer .”

House of Lloyd, Inc. v. Dir. of Revenue, 884 S.W.2d 271 (Mo. 1994). · cites it 14× “As to the use tax, Lloyd claims that Section 144.605(10), RSMo 1986, resolves the resale issue in its favor as well.”

Dir. of Revenue v. Superior Aircraft Leasing Co., 734 S.W.2d 504 (Mo. 1987). · cites it 9× “" The term "use" is defined as "the exercise of any right or power over tangible personal property incident to the ownership or control of that property, except that it does not include storage or the sale of the property in the regular course of business.”

Custom Hardware Eng'g & Consulting, Inc. v. Dir. of Revenue, 358 S.W.3d 54 (Mo. 2012). · cites it 9× “Section 144.605(10) defines “storage” as “any keeping or retention in this state of tangible personal property purchased from a vendor, except property for sale or property that is temporarily kept or retained in this state for subsequent use outside the state.”

King v. Nat'l Super Markets, Inc., 653 S.W.2d 220 (Mo. 1983). · cites it 10× “The definition of resale in this section is interchangeable with the definition of “sale” found in section 144.605(5) RSMo 1978. Smith Beverage Co.”

James v. TRES Comput. Sys., Inc., 642 S.W.2d 347 (Mo. 1982). · cites it 4× “" The term "use" is defined in § 144.605(10) as "the exercise of any right or power over tangible personal property incident to the ownership or control of that property.”

Show all 33 citing cases →

— Mo. Rev. Stat. § 144.605(10) — 8 cases

House of Lloyd, Inc. v. Dir. of Revenue, 884 S.W.2d 271 (Mo. 1994). “As to the use tax, Lloyd claims that Section 144.605(10), RSMo 1986, resolves the resale issue in its favor as well.”

Dir. of Revenue v. Superior Aircraft Leasing Co., 734 S.W.2d 504 (Mo. 1987). “" The term "use" is defined as "the exercise of any right or power over tangible personal property incident to the ownership or control of that property, except that it does not include storage or the sale of the property in the regular course of business.”

James v. TRES Comput. Sys., Inc., 642 S.W.2d 347 (Mo. 1982). “" The term "use" is defined in § 144.605(10) as "the exercise of any right or power over tangible personal property incident to the ownership or control of that property.”

Fall Creek Constr. Co. v. Dir. of Revenue, 109 S.W.3d 165 (Mo. 2003). “” Section 144.605(10). “Use” is: the exercise of any right or “power over tangible personal property incident to the ownership or control of that property, except that it does not include the temporary storage of property in this state for subsequent use • outside the state, or…”

Custom Hardware Eng'g & Consulting, Inc. v. Dir. of Revenue, 358 S.W.3d 54 (Mo. 2012). “Section 144.605(10) defines “storage” as “any keeping or retention in this state of tangible personal property purchased from a vendor, except property for sale or property that is temporarily kept or retained in this state for subsequent use outside the state.”

— Mo. Rev. Stat. § 144.605(11) — 3 cases

Bus. Aviation, LLC & Vaughn C. Zimmerman v. Dir. of Revenue, 579 S.W.3d 212 (Mo. 2019). “banc 2015) (citing section 144.605(11), RSMo 2000 ). Because Business Aviation purchased the aircraft from Cessna in Kansas for use within Missouri, the aircraft is subject to use tax unless Appellants can show they qualify for an exemption.”

Five Delta Alpha, LLC v. Dir. of Revenue, 458 S.W.3d 818 (Mo. 2015).

— Mo. Rev. Stat. § 144.605(13) — 11 cases

Brinker Missouri, Inc. v. Dir. of Revenue, 319 S.W.3d 433 (Mo. 2010). “615(6) or a sale exclusion under section 144.605(13). It neither permanently transfers nor charges its customers additional consideration for giving them the privilege of sitting in a chair and using silverware to eat their meals on a dish or drink their soup from a bowl or tea…”

Sw. Bell Yellow Pages, Inc. v. Dir. of Revenue, 94 S.W.3d 388 (Mo. 2002). “Section 144.605(13), RSMo 2000. Southwestern Bell exercised rights over the raw paper, incident to its ownership thereof, *392 when it fulfilled its advertising contracts with Missouri businesses.”

— Mo. Rev. Stat. § 144.605(18) — 1 case

— Mo. Rev. Stat. § 144.605(2) — 1 case

Farm & Home Sav. Ass'n v. Spradling, 538 S.W.2d 313 (Mo. 1976).

— Mo. Rev. Stat. § 144.605(4) — 1 case

Becker Elec. Co. v. Dir. of Revenue, 749 S.W.2d 403 (Mo. 1988).

— Mo. Rev. Stat. § 144.605(5) — 9 cases

King v. Nat'l Super Markets, Inc., 653 S.W.2d 220 (Mo. 1983). “The definition of resale in this section is interchangeable with the definition of “sale” found in section 144.605(5) RSMo 1978. Smith Beverage Co.”

House of Lloyd, Inc. v. Dir. of Revenue, 884 S.W.2d 271 (Mo. 1994). “As to the use tax, Lloyd claims that Section 144.605(10), RSMo 1986, resolves the resale issue in its favor as well.”

Sipco, Inc. v. Dir. of Revenue, 875 S.W.2d 539 (Mo. 1994).

Ronnoco Coffee Co. v. Dir. of Revenue, 185 S.W.3d 676 (Mo. 2006). “Section 144.605(13). For purposes of the use tax, section 144.”

— Mo. Rev. Stat. § 144.605(6) — 3 cases

May Dep't Stores Co. v. Dir. of Revenue, 791 S.W.2d 388 (Mo. 1990).

The Kansas City Chiefs Football Club, Inc., & Jackson Cnty. Sports Complex, Intervenor-Appellant v. Dir. of Revenue (Mo. 2020).

— Mo. Rev. Stat. § 144.605(7) — 15 cases

Ronnoco Coffee Co. v. Dir. of Revenue, 185 S.W.3d 676 (Mo. 2006). “Section 144.605(13). For purposes of the use tax, section 144.”

Alberici Constructors, Inc. v. Dir. of Revenue, 452 S.W.3d 632 (Mo. 2015). “While cases discussing whether a delivery charge is taxable have involved the sale of property, a "sale” under section 144.605(7), RSMo 2000, includes "any transfer .”

— Mo. Rev. Stat. § 144.605(8) — 4 cases

Bartlett Int'l, Inc., & Bartlett Grain Co., L.P. v. Dir. of Revenue, 487 S.W.3d 470 (Mo. 2016). “The Director claims that the service charges were subject to use tax because they were part of the sale of tangible personal property under section 144.605(8). 1 This Court finds that because the service charges were part of the sale of tangible personal property, those charges…”

Sw. Bell Tel. Co. v. Morris, 345 S.W.2d 62 (Mo. 1961).

Federhofer, Inc. v. Morris, 364 S.W.2d 524 (Mo. 1963).

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