HB 2302 -- Streamlined Sales and Use Tax Agreement

Sponsor:  Sutherland

This bill requires the Department of Revenue to establish the
necessary rules to implement the compliance provisions of the
multistate Streamlined Sales and Use Tax Agreement.  The bill
specifies that:

(1)  When a political subdivision changes the rate of tax, the
rate change must take effect on the first day of the second
calendar quarter after the Director of the Department of Revenue
receives notice of the change;

(2)  When a city annexes or detaches property, the city clerk
must forward a certified copy of the ordinance to the department
director within 10 days.  The tax rate in the added or abolished
territory must be effective on the first day of the second
calendar quarter after the department director receives notice of
the boundary change;

(3)  When a city changes the rate of tax, the change to the tax
rate will take place on the first day of the second calendar
quarter after the department director receives notice of the rate
change; and

(4)  If a political subdivision repeals an existing tax, the
repeal must become effective December 31 of the calendar year in
which the abolishment of the tax was approved.  Effective
January 1, 2010, the political subdivision must notify the
department director at least 120 days prior to the effective date
of the repeal.

The bill requires:

(1)  The department director to perform all functions regarding
the administration, collection, enforcement, and operation of all
sales taxes;

(2)  All state and local sales taxes to have the same base which
means that exemptions at the state and local level must be
identical;

(3)  The definitions for "delivery charges," "food," "lease or
rental," "purchase price," "sales price," "tangible personal
property" and other revised definitions to be adopted as defined
in the streamlined agreement;

(4)  The department to be able to require any seller to
electronically file and remit sales and use taxes;

(5)  The registration for out-of-state sellers to be simplified
and no bond to be required;

(6)  No caps or thresholds to exist on the collection of sales or
use taxes; and

(7)  Out-of-state sellers to be offered uniform, simplified
electronic filing.

Missouri House of Representatives
95th General Assembly, 2nd Regular Session
Last Updated September 14, 2010 at 3:13 pm