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The "Tax
Expenditure Report" is offered in Adobe PDF files.
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Introduction
Individual Income Tax
Corporation Income
Tax
Sales and Use Tax
Selected Excise
Taxes
Corporation Franchise
Tax
Inheritance and
Estate Taxes
Insurance Premium Taxes
I. Missouri Fund Revenues Receipts
by Major Source
II Tax Rates Summary
III. Description of Individual Income Tax Expenditures
IV. Description of Corporation Income Tax Expenditures
V. Description of Sales and Use Tax Expenditures
VI. Description of Other Tax Expenditures
VII. Missouri Highway and Road Fund Receipts
VIII. Financial Institutions and Intangible Taxes
IX. Revenue Loss Estimates of Provisions Previously Designated
Tax Expenditures
X. Precedence of Missouri Tax Credits
XI. Technical Notes
1. Summary of Tax Expenditures
2. Summary of Major Provisions of Missouri Tax Credits
3. Missouri Individual Income Tax Parameters
4. Derivation of Missouri Taxable Income-Individuals
5. Individual Income Tax Expenditures
6. Derivation of Missouri Taxable Income-Corporation
7. Corporation Income Tax Expenditures
8. Tax-Exempt Organizations
9. Derivation of Missouri Taxable Sales-Sales Tax
10. Sales and Use Tax Expenditures
11. Cigarette and Other Tobacco Tax Expenditures
12. Derivation of Motor Fuel Tax Base
13. Derivation of Missouri Taxable Income-Corporation
Franchise
14. Corporation Franchise Tax Expenditures
15. Derivation of Federal Estate Tax
16. Federal Unified Credit
17. Maximum Credit for State Death Taxes
18. Derivation of Missouri Estate Tax
19. Derivation of Insurance Premium Tax Base
20. Insurance Premium Tax Expenditures
21. Missouri Insurance Premium Tax Receipts by Type
The "Tax Expenditure
Report" has been prepared pursuant to section
33.283 RSMo 1989 as a catalog of Missouri state "tax
expenditures." This publication is the thirteenth
such report and has been developed by the University
of Missouri-Columbia, Economic & Policy Analysis
Research Center, under contract to the Missouri
Office of Administration, contract no. AOC6000269
and University of Missouri-Columbia contract
no. K9600063. The views, findings and conclusions
of the report are those of the author and are
not necessarily those of the Office of Administration.
The State of Missouri makes every effort to provide program
accessibility to all citizens without regard to disability. If you desire a
copy of this publication in alternate form because of a disability, please
contact the Office of Administration, Division of Budget and Planning, P.O.
Box 809, Jefferson City, MO 65102; phone (573) 751-2345. Hearing-impaired citizens
may contact the Division by phone through Missouri Relay, 800-735-2966. |
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