Home/Missouri/Statutes/Title X: TAXATION AND REVENUE/Ch. 144: Sales and Use Tax/§ 144.513
Missouri Statutes

§ 144.513 — College bookstores, sales by, subject to tax.

Missouri § 144.513
JurisdictionMissouri
Title XTAXATION AND REVENUE
Ch. 144Sales and Use Tax

This text of Missouri § 144.513 (College bookstores, sales by, subject to tax.) is published on Counsel Stack Legal Research, covering Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Mo. Rev. Stat. § 144.513 (2026).

Text

Notwithstanding the provisions of section 144.030 to the contrary, sales by institutions of higher education in retail establishments, including, but not limited to, those commonly known as bookstores shall be subject to sales taxes as provided in this chapter.

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Legislative History

(L. 1992 H.B. 1155 § 1 merged with S.B. 716 § 1) Textbooks, sales and use tax exemption, exceptions, 144.517

Nearby Sections

15
§ 144.008
Nonseverability clause.
§ 144.010
Definitions.
§ 144.011
Sale at retail not to include certain transfers — assumption of liability, effect of.
§ 144.012
Sales of tangible property to vending machine owners or operators deemed a sale at retail subject to certain sales tax, exceptions.
§ 144.013
Tax imposed in accordance with federal Mobile Telecommunications Sourcing Act.
§ 144.014
Food, retail sales of, rate of tax, revenue deposited in school district trust fund — definition of food.
§ 144.015
Promulgation of rules.
§ 144.018
Resale of tangible personal property, exempt or excluded from sales and use tax, when — intent of exclusion.
§ 144.020
Rate of tax — tickets, notice of sales tax.
§ 144.021
Imposition of tax — seller's duties — modification of taxable status of tangible personal property or services, notification of sellers, when, manner.
§ 144.025
Transactions involving trade-in or rebate, how computed — exceptions — definitions — agricultural use, allowance.
§ 144.027
Items replaced due to theft or casualty loss, credit against sales taxes allowed, when.
§ 144.029
Diapers, incontinence products, and feminine hygiene products, sales and use tax exemption.
§ 144.030
Exemptions from state and local sales and use taxes.
§ 144.032
Cities or counties may impose sales tax on utilities — determination of domestic use.
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Bluebook (online)
Missouri § 144.513, Counsel Stack Legal Research, https://law.counselstack.com/statute/mo/144/144.513.