Missouri Revised Statutes

Mo. Rev. Stat. § 148.080 (2026)

Taxes returned to counties

✓ current as of May 2026

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148.080. Taxes returned to counties — two percent to state — director to allocate. — The portion of the tax determined under subdivision (2) of subsection 2 of section 148.030 which is collected by the director under the provisions of sections 148.010 to 148.110, and all taxes collected by the director under sections 148.120 to 148.230 and under section 148.540, shall be returned by him, less two percent thereof which shall be retained by the state for collection, to the county treasury of the county in which the taxpayer is located on or before December fifteenth of each year. A statement of the exact amount due each political subdivision as determined by applying the local rates of levy to the proceeds of the tax shall accompany each payment. The several county treasurers and the treasurer of St. Louis City are hereby directed to distribute all amounts so received from the director according to the allocation made in the statements made by the director.

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(L. 1945 p. 1921 § 10, A.L. 1969 3d Ex. Sess. H.B. 25, A.L. 1986 H.B. 1195)

Effective 5-15-86

Notes of Decisions

Cited in 3 cases, 1974–1996 · leading case: William A. Straub, Inc. v. City of St. Louis, 506 S.W.2d 377 (Mo. 1974).

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William A. Straub, Inc. v. City of St. Louis, 506 S.W.2d 377 (Mo. 1974). “§ 148.080. These 1970 assessments against the three lessee appellants were appealed to the Board of Equalization of the City of St.”

State ex inf. Danforth v. David, 517 S.W.2d 56 (Mo. 1974). “” § 148.080. The “Credit Institutions Tax Law of 1946” (§§ 148.”

First Nat'l Bank of Callaway Cnty. v. Dir. of Revenue, 931 S.W.2d 471 (Mo. 1996). “6 Therefore, when viewed as a two-sale structure, FNB could *473 not take a credit under § 148.080 for sales tax paid because it owed no sales tax in the first place.”

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