Mo. Rev. Stat. » Chapter 94
Missouri Revised Statutes

Mo. Rev. Stat. § 94.540 (2026)

Applicable provisions

✓ laws through the 2026 session (checked Sept. 2026)
Find cases: SyfertCases citing this section MO-REVrevisor.mo.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

  94.540.  Applicable provisions. — Except as modified in sections 94.500 to 94.550, all provisions of sections 32.085 and 32.087 shall apply to the tax imposed under sections 94.500 to 94.550.

­­--------

(L. 1969 p. 166 § 5, A.L. 1976 H.B. 1384, A.L. 1979 H.B. 726, H.B. 296, A.L. 1991 H.B. 29)

Notes of Decisions
Cited in 3 cases, 1973–1978 · leading case: Fabick & Co. v. Schaffner, 492 S.W.2d 737 (Mo. 1973).
Sort: Relevance Newest Treatment
Fabick & Co. v. Schaffner, 492 S.W.2d 737 (Mo. 1973). · cites it 6× “Specifically, respondents rely upon § 94.540 5., of the City Sales Tax Act, which provides: “5.”
City of Warrensburg v. Bd. of Regents of Cent. Missouri State Univ., 562 S.W.2d 340 (Mo. 1978). · cites it 5× “1 Subsection 1(2) of § 94.540, RSMo 1969, 2 relating to exemptions, adopts by reference the exemption provisions of § 144.”
Wiethop Truck Sales, Inc. v. Spradling, 538 S.W.2d 585 (Mo. 1976). · cites it 5× “570, RSMo 1969), authorizes incorporated cities, towns or villages with a population of five hundred or more to impose a sales tax “on the receipts from the sale at retail of all tangible personal property * * * within any city adopting such tax * * (2) Section 94.540, RSMo…”
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.