Sears is closing 150 stores Sears announced a second wave of store closures on Wednesday, bringing the total number of closures slated for early 2017 to 150. The company will shut down a total of 108 Kmart stores and 42 Sears stores by April, according to an internal document obtained by Business Insider. Forty-six closures were announced internally on December 27. Employees learned of the remaining closures on Wednesday. Here’s a list of Kmart stores that are closing: Jasper Mall, Jasper, Alabama 2003 US-280, Phenix City, Alabama 3001 Iowa Ave., Riverside, California 25 West Polk Street Coalinga, California 333 Sierra Street Kingsburg, California 363 S Broadway Denver, Colorado 2809 North Ave Grand Junction, Colorado 45 Shunpike Road Cromwell, Connecticut 501 N. Beneva Road, Sarasota, Florida 19400 Cochran Blvd., Port Charlotte, Florida 2111 S. Federal Highway, Ft. Pierce, Florida 1501 Normandy Village Parkway, Jacksonville, Florida

2211 W. Irlo Bronson Memorial Highway, Kissimmee, Florida 4955 Golden Gate Parkway, Naples, Florida 111 Town and Country Dr., Palatka, Florida 2815 West Parrish Ave., Owensboro, Kentucky 1501 Paris Pike, Georgetown, Kentucky 14662 N. US Highway 25 E, Corbin, Kentucky 1710 W. Highway 192, London, Kentucky 3010 Fort Campbell Blvd., Hopkinsville, Kentucky 2945 Scottsville Road, Bowling Green, Kentuckybusiness for sale hervey bay 115 South Airline Hwy Gonzales, Lousianabusiness for sale gwinnett 1400 S Clearview Parkway New Orleans, Louisianacost for handyman per hour 9 Plaza Way, Fairhaven, Massachusettsaffordable handyman services of chicago

29600 Ford Road Garden City, Michigan 3555 O’Neill Drive Jackson 1396 South Main Street Adrian 5400 S Cedar Street Lansing Rio Mall, Rio Grande, New Jersey 4645 Commercial Dr., New Hartford, New York 250 Three Springs Dr., Weirton, West Virginia 731 Beverly Pike, Elkins, West Virginia 5132 Sixth Ave., Tacoma, Washington 1050 Division St., Parkersburg, West Virginia And here’s a list of Sears stores that are closing:small business for sale toronto kijiji Kentucky Oaks Mall, Paducah, Kentuckybusiness for sale lenoir nc Walden Galleria, Cheektowaga, New York Boulevard Mall, Amherst, New York 1 Galleria Dr., Middletown, New York Swansea Mall, Swansea, Massachusetts 1901 S. Yale Ave., Tulsa, Oklahoma Town Center Mall, Charleston, West Virginia

Meadowbrook Mall, Bridgeport, West Virginia This latest round of closures will bring the total number of stores that Sears has closed this fiscal year to more than 200. That means the retailer will have fewer than 1,500 stores left by early 2017. That’s down nearly 60% from 2011, when Sears had more than 3,500 stores. Sears is shutting down stores to help stem losses from falling sales. In the most recent quarter, Sears’ revenue fell 13%, to $5 billion, and its losses widened to $748 million from $454 million in the period last year. Same-store sales dropped 7.4%, including a 10% decrease at Sears stores and a 4.4% decrease at Kmart stores. NOW WATCH: Sears and Kmart are closing more stores — see if your store is on the listChapter 144, RSMo:The state’s sales tax is imposed on the purchase price of tangible personal property or taxable service sold at retail. Use tax is imposed on the storage, use or consumption of tangible personal property in this state.

The 4.225 percent state sales and use tax is distributed into four funds to finance portions of state government – General Revenue (3.0 percent), Conservation (0.125 percent), Education (1.0 percent), and Parks/Soils (0.10 percent). Cities and counties may impose a local sales and use tax. Special taxing districts (such as fire districts) may also impose additional sales taxes. Generally, the department collects and distributes only state and local sales and use taxes. More detailed information is listed below. Forms, News & Facts Sales Tax Holiday Information Local Sales/Use Tax Interest Distribution Sales and Use Tax Exemptions Transportation Development Districts (TDD) Air and Water Pollution Control Exemption Have I Overpaid My Sales/Use Tax Account? Completing a Seller's Claim for Sales or Use Tax Refund or Credit Tax Identification Number Scams Domestic Utility Refund Claims Sales/Use Tax Rate Information System January 2017 Sales and Use Tax Rate Changes

January 2017 Use Tax Rate Changes Sales Tax Rate Cards Sales/Use Tax Rate Tables Sales Tax Electronic Filing E-file Required for Quarter-Monthly Sales Tax E-file Information and Due Dates for Sales Tax File Zero Sales/Use Tax Return Online File Sales/Use Tax Return Online Taxability of Delivery Charges Sales Tax on DSL with Internet Services Sales Tax Reduction on Food Local Government Tax Guide Missouri Special Event Tax Information Search for Businesses with Revoked Sales Tax License Missouri State Vendor Sales/Use Tax Compliance Branson/Lakes Area Tourism Community Enhancement District Sales Tax Sales/Use Tax, Taxability and Exemptions Sales Tax at Special Events Sales tax is imposed on retail sales of tangible personal property and certain services. All sales of tangible personal property and taxable services are generally presumed taxable unless specifically exempted by law. Persons making retail sales collect the sales tax from the purchaser and remit the tax to the Department of Revenue.

The state sales tax rate is 4.225%. Cities, counties and certain districts may also impose local sales taxes as well, so the amount of tax sellers collect from the purchaser depends on the combined state and local rate at the location of the seller. The state and local sales taxes are remitted together to the Department of Revenue. Once the seller remits sales tax to the department, the department then distributes the local sales taxes remitted by the sellers to the cities, counties and districts. Use tax is imposed on the storage, use or consumption of tangible personal property in this state. The state use tax rate is 4.225%. Cities and counties may impose an additional local use tax. The amount of use tax due on a transaction depends on the combined (local and state) use tax rate in effect at the Missouri location where the tangible personal property is stored, used or consumed. Local use taxes are distributed in the same manner as sales taxes. Unlike sales tax, which requires a sale at retail in Missouri, use tax is imposed directly upon the person that stores, uses, or consumes tangible personal property in Missouri.

Use tax does not apply if the purchase is from a Missouri retailer and subject to Missouri sales tax. Missouri cannot require out-of-state companies that do not have nexus or a "direct connection" with the state to collect and remit use tax. If an out-of -state seller does not collect use tax from the purchaser, the purchaser is responsible for remitting the use tax to Missouri. A seller not engaged in business is not required to collect Missouri tax but the purchaser in these instances is responsible for remitting use tax to Missouri. A purchaser is required to file a use tax return if the cumulative purchases subject to use tax exceed two thousand dollars in a calendar year. Any vendor and its affiliates selling tangible personal property to Missouri customers should collect and pay sales or use tax in order to be eligible to receive Missouri state contracts, regardless of whether that vendor or affiliate has nexus with Missouri. Section 34.040.6 states, "The commissioner of administration and other agencies to which the state purchasing law applies shall not contract for goods or services with a vendor if the vendor or an affiliate of the vendor makes sales at retail of tangible personal property or for the purpose of storage, use, or consumption in this state but fails to collect and properly pay the tax as provided in Chapter 144