Missouri § 144.517 Textbooks, sales and use tax exemption.

Missouri Statutes

§ 144.517 — Textbooks, sales and use tax exemption.

Missouri § 144.517

Title XTAXATION AND REVENUE

Ch. 144Sales and Use Tax

This text of Missouri § 144.517 (Textbooks, sales and use tax exemption.) 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. § 144.517 (2026).

Text

In addition to the exemptions granted pursuant to section 144.030 , there shall also be exempted from state sales and use taxes all sales of textbooks, as defined by section 170.051 , when such textbook is purchased by a student who possesses proof of current enrollment at any Missouri public or private university, college or other postsecondary institution of higher learning offering a course of study leading to a degree in the liberal arts, humanities or sciences or in a professional, vocational or technical field, provided that the books which are exempt from state sales tax are those required or recommended for a class.  Upon request the institution or department must provide at least one list of textbooks to the bookstore each semester.  Alternately, the student may provide to the boo

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In addition to the exemptions granted pursuant to section 144.030 , there shall also be exempted from state sales and use taxes all sales of textbooks, as defined by section 170.051 , when such textbook is purchased by a student who possesses proof of current enrollment at any Missouri public or private university, college or other postsecondary institution of higher learning offering a course of study leading to a degree in the liberal arts, humanities or sciences or in a professional, vocational or technical field, provided that the books which are exempt from state sales tax are those required or recommended for a class. Upon request the institution or department must provide at least one list of textbooks to the bookstore each semester. Alternately, the student may provide to the bookstore a list from the instructor, department or institution of his or her required or recommended textbooks. This exemption shall not apply to any locally imposed sales or use tax.