Code Section
143.011, et seq.

Who is Required to File
Resident individuals, nonresidents with income derived from Missouri sources, and estates and trusts; Partnerships are not taxable; local taxes may be required

Rate
First $1,000, 1.5%; Next $1,000, 2%; Next $1,000, 2.5%; Next $1,000, 3%; Next $1,000, 3.5%; Next $1,000, 4%; Next $1,000, 4.5%; Next $1,000, 5%; Next $1,000, 5.5%; Over $9,000, 6%

Federal Income Tax Deduction
Yes

Federal Income used as Basis
Yes