Mo. Rev. Stat. § 94.873

This is the official text of Mo. Rev. Stat. § 94.873, part of Missouri’s Rev. Stat — part of the compiled statutory law of Missouri, published by the state as "Rev. Stat." Browse the sections below, each linked to its official government source.

Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.

94.873 Retailers and persons liable for payment of taxes and returns.

Official statutory text

94.873. Retailers and persons liable for payment of taxes and returns. — Every retailer, vendor, operator, and other person who sells goods and services subject to tax under section 94.870 shall be liable and responsible for the payment of taxes due under section 94.870 * and shall make a return and remit such taxes at such times and in such manner as the governing body shall prescribe.

(L. 1994 S.B. 749) *Words "this section" appear in original rolls.

Status: in_force · Read it on the official government site

Need a lawyer in Missouri?

Find a Missouri lawyer
About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.