Electronic Tax Handbook

2007-09-13T13:50:00.000-07:00

UNIVERSITY OF MISSOURI -COLUMBIA

The Taxpayers Research Institute of Missouri is pleased to provide these links to information made available through the hard work of the research staff at the Economic and Policy Analysis Research Center at the University of Missouri-Columbia. For more detail on any item, simply click the underlined text.

For a general overview of the history of each of Missouri's major taxes, see the Center's "Historical Summary of Missouri General Fund Tax Rate and Base Adjustments"

The complete "Missouri Historical Tax Summary" contains data regarding receipts of various taxes, including specific information regarding state and federal personal and corporation income tax data for Missouri, numbers of returns filed, major sources of revenue, and other tax information.

The University research center also prepares and updates the "Tax Expenditure Report", showing major tax exemptions and deductions and estimates of the cost of those exemptions and deductions (where available). This online document also contains a brief overview of each of Missouri's tax types and their history.

The "Statistical Abstract for Missouri" contains detailed statistical information for the state of Missouri.

The sources for these data include:

Missouri Department of Revenue;
State and Regional Fiscal Studies Unit, University of Missouri-Columbia;
U.S. Department of Commerce, Bureau of Economic Analysis
U.S. Department of the Treasury
U.S. Census Bureau

GOVERNMENTAL EXPENDITURES

Also of interest to taxpayers is the way in which our money is spent by our government. Visit FedSpending.org or USASpending.org to view a searchable database of federal spending information, or visit the Missouri Accountability Portal for state spending data, including tax credit information.

OTHER INFORMATION AVAILABLE THROUGH THE TAXPAYERS RESEARCH INSTITUTE OF MISSOURI:

STATE REGULATIONS:

From the Missouri Secretary of State (NOTE: you will leave motaxpayers.com if you click these links so be sure you have bookmarked the page):

For proposed rules and regulations, see the Missouri Register
For current tax rules and regulations, visit the Code of State Regulations

STATE RESOURCES:

From the Missouri Department of Revenue:

Amount of money generated by various taxes and fees
Local taxes and fees collected by DOR and distributed to each city and county
Free detailed public reports from DOR tax database
Detailed information on the source and disposition of non-state funds
State tax calendar
Sales tax rate information by specific address or broad area from 1997 to current
Withholding tax calculator
DOR's Sales and Use Tax Page
DOR's Corporation Income Tax Page
DOR's Corporation Franchise Tax Page
DOR's Withholding Tax Page

From the Missouri Department of Economic Development:

Information regarding Missouri Tax Credits (see list at left of page and click on the particular tax credit for more information)
The Missouri Economic Research and Information Center (MERIC) compiles many statistics and data relating to Missouri, some of which are available by region

FEDERAL AND OTHER STATE RESOURCES:

From the Internal Revenue Service:

From Other Federal Resources:

For Information on Other State's Laws:

FindLaw Resources

Updated March 11, 2008

Taxpayers Research Institute of Missouri Electronic Tax Handbook

Electronic Tax Handbook