USE TAX

Section 144.600 - Title of law
Section 144.605 - Definitions
Section 144.608 - Securing payment and accounting for tax collection, department duties - rulemaking authority - sunset provision
Section 144.610 - Tax imposed, property subject, exclusions, who liable - inapplicable to out-of-state businesses and employees, when
Section 144.613 - Boats and boat motors - tax to be paid before registration issued
Section 144.615 - Exemptions
Section 144.617 - Exemptions, certain transactions between corporations and shareholders - partners and partnerships
Section 144.620 - Presumption arising from sale for delivery to state
Section 144.625 - Vendors may be required to give bond
Section 144.630 - Agent of vendor for service, designation or agreement as to - process served, how
Section 144.635 - Vendor to collect tax from purchasers - selling agent not liable for tax, when
Section 144.637 - Boundary change database for taxing jurisdictions, requirements - immunity from liability, when
Section 144.638 - Taxability matrix, products and services - purchaser not subject to penalty for failure to remit proper amount of tax, when
Section 144.640 - Taxpayer to keep records, examination
Section 144.645 - Investigations, subpoenas, oaths
Section 144.650 - Vendors to register, information required
Section 144.655 - Return, when filed - payment, when due - rules - exemption, limits
Section 144.660 - Director's powers as to returns
Section 144.665 - Failure to file return, penalties - exceptions
Section 144.670 - Additional assessment made when, notice
Section 144.675 - Penalty assessed for fraud or evasion, notice
Section 144.690 - Final assessments may be filed in clerk's office, executions thereon - remedies cumulative
Section 144.695 - Excess payments to be adjusted or refunded
Section 144.696 - Refund of overpayments - claim for refund - time for making claims
Section 144.700 - Revenue placed in general revenue, exception placement in school district trust fund - payment under protest, procedure, appeal, refund
Section 144.701 - One cent sales and use tax designated local tax - collection fee allowed state - school district trust fund created, investment
Section 144.705 - Rules and regulations, adoption - copies available
Section 144.710 - [Repealed]
Section 144.715 - Notices served, how
Section 144.720 - Sales tax interest and penalty provisions applicable
Section 144.725 - Failure to obey subpoena or to produce books, a misdemeanor
Section 144.730 - Advertising that vendor absorbs tax, a misdemeanor
Section 144.735 - Failure to make return, pay tax or keep records, penalty
Section 144.740 - False return or statement, penalty
Section 144.745 - Violation not having a specific penalty deemed a misdemeanor
Section 144.746 - Extension of time for filing for refund or proposed assessment by agreement - requirements
Section 144.750 - Out-of-state vendor purchases subject to expansion of use tax, newspaper notice, requirements
Section 144.752 - Marketplace facilitators, registration required - separate reporting and remittance of tax, procedure - rulemaking language