This three-volume deskbook provides comprehensive coverage of Missouri tax law and practice. It was written by skilled Missouri attorneys who share their experience, expertise, and practical advice through the deskbook. It includes information relevant to individual taxpayers and to businesses. The book contains a valuable discussion of substantive law, but it is especially strong in its coverage of procedural issues. It covers procedures before the State Tax Commission, the Department of Revenue, the Administrative Hearing Commission, county boards of equalization, and other entities. Find information on filing procedures, deadlines, and forms. The book includes extensive internet resources, including guidance to forms. This fourth edition has a new chapter on motor fuel taxation and a much-expanded tax credits chapter. Learn the dozens of tax credits available and how to claim them. Find calculations, information about allocating income and sales of multistate businesses, a statutory reference table for municipal taxation, and DOR contact information for divisions and field offices. This unique reference should have a place on the shelf of every Missouri lawyer, but attorneys representing small businesses and local governments should definitely have it. A full-text, searchable CD-ROM that also contains word-processing forms is included with the book. Order yours today!
Table of Contents
Chapter Number
Chapter Name and Authors
1
History and Overview of Missouri Taxation
William B. Prugh
2
The Hancock Amendment
Rhonda C. Thomas, Deborah K. Rush, Charles E. Callier, Jr., and Brandi M. Wilson
3
Inheritance and Estate Taxation
William B. Prugh
4
Income Taxation of Estates, Trusts, and Beneficiaries
Ronald C. Thiewes
5
Income Taxation of Individuals
John A. Bruegger
6
Income Taxation of Corporations
Carole L. Iles
7
Income Taxation of Flow—Through Entities (Partnership, Limited Liability Company, and S Corporation)
James J. Wotruba and Suzanne M. Rodekohr
8
Corporate Income Taxation—Multistate Activities
Brenda L. Talent and Edward F. Downey
9
Sales and Use Taxes—Substantive Aspects
Steven H. Akre
10
Sales and Use Taxes—Multistate Activities
Marian Palma Cardona
11
Sales and Use Taxes—Procedural Aspects
James M. Matthews
12
Employment Taxes, Income Withholding, and Unemployment Contributions
Harry Charles and Larry Ruhmann
13
Property Taxation
Brian T. Howes
14
Missouri Corporation Franchise Tax
Hon. Nimrod T. Chapel, Jr.
15
Taxation of Exempt Organizations
Duncan W. McQueen
16
Municipal Taxation
Wallace L. Duncan
17
Local Tax Systems
Harlan J. Kwiatek
18
Taxation of Banks
Wade L. Nash
19
Taxation of Savings Banks and Savings and Loan Associations
Lynn M. Ewing, III
20
Taxation of Credit Unions
Leon G. Kusnetzky
21
Taxation of Insurance Companies
Erik R. Edwards and S. Patrick O`Bryan
22
Taxation of Public Utilities
Richard W. Hardy
23
Motor Vehicle Taxes—Title and Registration, Sales, Highway Use, Leasing Companies