Section 7 Sales Tax Audits

• Library: Tax Law 2009

Many of the concepts discussed in the preceding section on audit authority also apply to the sales tax. The provisions of §§ 144.300–144.350, RSMo 2000, are very similar to the provisions of Chapter 136, RSMo, discussed above, with a few significant differences. In § 144.340, RSMo 2000, the General Assembly granted the same type of statutory immunity from prosecution as in § 136.100, RSMo 2000, but only to “a natural person who, in obedience to a subpoena, gives testimony under oath or produces evidence, documentary or otherwise, under oath.” This statute apparently leaves open the possibility that a corporate entity, which can...