Mo. Rev. Stat. » Chapter 150
Missouri Revised Statutes

Mo. Rev. Stat. § 150.050 (2026)

Annual statement

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  150.050.  Annual statement — merchants' tax book — township organization counties. — 1.  On the first Monday in May, 1946, and on the same date each year thereafter, it shall be the duty of each person, corporation or copartnership or persons, as provided by sections 150.010 to 150.290, to furnish to the assessor of the county in which such license may have been granted a statement of the greatest amount of goods, wares, and merchandise, which he or they may have had on hand at any one time between the first Monday in January and the first Monday in April next preceding; said statement shall include goods, wares, and merchandise owned by such merchant, and consigned to him or them for sale by other parties.

  2.  Said statement shall be signed and verified by the affidavit of such person, or some member of the copartnership, or by the manager or authorized officer of such person, corporation, or copartnership, before some officer authorized by law to administer the oath, that such statement contains a just and true account of the aggregate amount of all goods, wares and merchandise taxable by law.

  3.  It shall be the duty of the county assessor to enter such statements in a book to be prepared for that purpose at the expense of the county, suitably ruled, with columns for the name of the merchant, the amount of his or their statements as returned to the assessor, the valuation of such statements as equalized by the county board of equalization, and for state, county and school taxes, and such other columns as may be found useful or convenient in practice; such book shall be verified by the affidavit of the assessor, annexed thereto, in the following words, to wit:

"______, being duly sworn, makes oath and says that he has made diligent efforts to secure sworn statements from all persons, corporations or firms doing business as merchants in the county of which he is assessor; that so far as he has been able to secure such statements they are correctly set forth in the foregoing book."

  4.  Provided, that in counties under township organization the statements herein provided for shall be made by the township assessor who shall deliver the same to the clerk of the county commission, who shall return the book to the county board of equalization on the second Monday in July, and thereafter the same proceedings shall be had thereon as in other counties.

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(RSMo 1939 §§ 11309, 11310, A.L. 1945 p. 1838, A.L. 1945 p. 1959)

Prior revisions: 1929 §§ 10081, 10082; 1919 §§ 13071, 13072; 1909 §§ 11623, 11624

Notes of Decisions
Cited in 5 cases, 1960–1981 · leading case: State Ex Rel. Wilson Chevrolet, Inc. v. Wilson, 332 S.W.2d 867 (Mo. 1960).
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State Ex Rel. Wilson Chevrolet, Inc. v. Wilson, 332 S.W.2d 867 (Mo. 1960). · cites it 3× “This order was made at the session of the Board convened on the second Monday in July, 1958.”
Boyd-Richardson Co. v. Leachman, 615 S.W.2d 46 (Mo. 1981). “While one can reasonably infer that Boyd-Richardson’s protest was addressed to §§ 150.050 and 150.310, the statutes which levied the tax but which were not cited in its protest letter, such an inference is not warranted as to statutes which are not prima facie involved.”
McGraw-Edison Co. v. Curry, 485 S.W.2d 175 (Mo. Ct. App. 1972). · cites it 2× “* * * ” What are the statutory procedures established with reference to the Merchants and Manufacturers Tax involved here? Section 150.050 V.A.M.S. requires that on the first Monday in May, corporations such as the plaintiff file with the county assessor a verified statement the…”
City of Kansas City v. Carter, 610 S.W.2d 104 (Mo. Ct. App. 1980). “The statutes also provide that for merchants tax [§ 150.050], manufacturers tax [§ 150.320] and other assorted purposes, the payer submit reports to the tax authority of the business inventory subject to regulation.”
Kansas City S. Ry. Co. v. Garvey, 592 S.W.2d 703 (Mo. 1979). · cites it 2× “§§ 150.050, 150.-320. The assessor delivers the book to the county clerk and the valuations are subject to equalization by the county board of equalization.”
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