Mo. Rev. Stat. » Chapter 92
Missouri Revised Statutes

Mo. Rev. Stat. § 92.400 (2026)

Definitions

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  92.400.  Definitions. — The following words as used in sections 92.400 to 92.421, shall have the following meaning unless a different meaning clearly appears from the context:

  (1)  "City", any city having a population of over four hundred thousand in the state of Missouri located within an interstate transportation district containing a constitutional charter city having a population of over four hundred thousand and under six hundred thousand;

  (2)  "Director of revenue", the director of revenue of the state of Missouri;

  (3)  "Interstate transportation authority", any political subdivision created by compact between this state and another state, which is a body corporate and politic and a political subdivision of both contracting states, and which operates a public mass transportation system;

  (4)  "Interstate transportation district", that geographical area set forth and defined in the particular compact between this state and another state;

  (5)  "Motor pool operations", special transportation services provided by a city, or by an interstate transportation authority pursuant to a contract with a city, to certain residents of the city, including the transporting of elderly persons and persons with disabilities in accordance with standards and specifications of the United States Department of Transportation and any other federal agency or body charged with promulgating standards for persons with disabilities relating to the transportation of such persons;

  (6)  "Person", an individual, corporation, partnership or other entity;

  (7)  "Public mass transportation system", a transportation system or systems owned and operated by an interstate transportation authority, employing motor buses, rails or any other means of conveyance, by any type of power, operated for public use in the conveyance of persons, mainly providing local transportation service within an interstate transportation district, as set forth by the interstate compact between this state and another state.

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(L. 1971 S.B. 147 § 1, A.L. 1973 H.B. 64, A.L. 1991 H.B. 29 merged with S.B. 119)

Notes of Decisions
Cited in 1 case, 1978–1978 · leading case: Mobil-Teria Catering Co. v. Spradling, 576 S.W.2d 282 (Mo. 1978).
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Mobil-Teria Catering Co. v. Spradling, 576 S.W.2d 282 (Mo. 1978). · cites it 8× “5% of its gross receipts under either the Public Mass Transportation Tax, § 92.400 et seq., RSMo Supp. 1971, as amended, or the Transportation Sales Tax, § 94.”
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