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Sample MO Tax Cases
... and programs on the property. M'Shoogy is exempt from income taxation under 26
USC § 501(c)(3) and is exempt from state sales and use taxes as a charitable
organization under § 144.030.2(19). [1]. In July 2006, the Andrew ...
... See §§ 144.010.1(10), 144.615(6). This resale exemption avoids multiple taxation of the same
property as it passes through the chain of commerce from producer to wholesaler to distributor
to retailer. Sipco, Inc. v. Director of Revenue, 875 SW2d 539, 541 (Mo. banc 1994). ...
... its boundaries. The Collector must collect the taxes on such properties which are not
exempted from taxation and remit the collected taxes to the political subdivisions,
such as Fire District, located within the County. LSS petitioned ...
... Similarly, school districts and their representative organizations have standing for their
assessment challenges raised under article X, concerning taxation, in that they allege
the legislature wrongly relied on inaccurate tax assessment data. ...
... The Administrative Hearing Commission rejected the dealership's contention that it is entitled
to apportion its income for taxation purposes under section 143.451.2(2)(b), RSMo 2000, [1] as
it found that the dealership's sales to out-of-state customers were taxable as sales ...
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