Missouri Revised Statutes Title X. Taxation and Revenue § 148.610. Definitions

(1) “Association”, a savings and loan association or building and loan association organized under the laws of this state, any other state, or under the laws of the United States and having an office in this state;

(2) “Credit union”, a credit union organized under section 370.010 of the laws of this state or the United States and located within this state, the principal business of which, during the taxable year, consisted of receiving the savings of members and making loans to members;

(3) “Director”, the director of revenue;

(4) “Income period”, the calendar year or relevant portion thereof next preceding the taxable year;

(5) The term “lease or rental of tangible personal property” means the lease or rental of tangible personal property under the exclusive control of the lessee and neither attached to nor functionally a part of a taxpayer's building or buildings or any part thereof;

(6) “Taxable in another state”, a taxpayer is taxable in another state if, by reason of business activity in another state, it is subject to and did pay one of the types of taxes specified: a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax. The taxpayer must carry on business activities in another state. If the taxpayer voluntarily files and pays one or more of such taxes when not required to do so by the laws of that state or pays a minimal fee for qualification, organization or for the privilege of doing business in that state, but does not actually engage in business activities in that state, and does not have business facilities in that state or does actually engage in some activity, not sufficient for nexus, and the minimum tax bears no relation to the taxpayer's activities with such state, the taxpayer is not taxable in another state;

(7) “Taxable year”, the calendar year in which the tax is payable;

(8) “Taxpayer”, any credit union or savings and loan association subject to any tax imposed by sections 148.600 to 148.710.