TAXATION AND REVENUE - SALES AND USE

Missouri House of Representatives
Bills Indexed by Subject
TAXATION AND REVENUE - SALES AND USE
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: Removes termination date from statute authorizing transportation sales tax for Kansas City, St. Louis and St. Louis County.

: Creates a sales and use tax exemption for sales of clothing with a retail value of less than one thousand dollars.

: Authorizes certain cities to adopt a sales tax for fire protection.

: Exempts retail sales of food from local sales tax and replaces the loss of local revenue by decreasing the deductibility of federal income taxes for individuals, subject to referendum.

: Exempts the first five thousand dollars of the purchase price of a new or used motor vehicle from sales and use tax.

: Allows a hotel and motel tourism tax for the city of Bethany.

: Allows for appropriation of Truman Sports Complex sales tax revenue to renovation and refurbishment of the Complex and establishes the St. Louis Area Sports Facilities Authority.

: Creates a sales and use tax holiday for clothing valued at less than one hundred dollars that is purchased between August 12, 2000 and August 20, 2000.

: Excludes mandatory gratuities charged on the sale of food and drink from sales tax.

: Creates tax exemptions and credits.

: Creates a sales tax holiday for clothing valued at fifty dollars or less which is purchased during the month of August, with a termination date of August 31, 2004.

: Creates a sales and use tax exemption for tangible personal property donated to the state within one year of purchase.

: Creates a sales tax exemption for sales of merchandise used for the disposition of and in connection with the disposition of dead human bodies.

: Amends provisions relating to penalties for income and sales tax deficiencies.

: Creates the Community Comeback Act.

: Authorizes an economic development sales tax in Kirksville, authorizes tourism taxes in several counties and cities, and makes collectors of tourism taxes personally liable.

: Expands existing fire protection sales tax to all fire protection districts.

: Reduces the sales and use tax on motor vehicles to two percent.

: Allows all fire protection districts to enact a sales tax subject to voter approval.

: Adds llamas to the definition of livestock.

: Changes school financing.

: Revises the Department of Revenue's procedures for income and sales tax refunds and credits.

: Allows all fire protection districts in counties of the third classification to enact a one percent sales tax.

: Exempts from sales and use tax all sales of over-the-counter drugs.

: Exempts from sales and use tax sales of certain motor vehicles manufactured at least seven years prior to the date of sale.

: Requires one cent of the total sales tax on motor vehicles to go to the school district trust fund.

: Extends the statute of limitations for local use tax and other tax refunds.

: Exempts the first five thousand dollars of the sale price of motor vehicles from sales and use tax and replaces lost highway revenues with fee increases.

: Creates the Downtown Revitalization Act.

: Requires interest to be paid to taxpayers on both sales and income tax refunds and credits.

: Creates a sales and use tax exemption for services, materials and supplies used in the production of printed materials.

: Exempts from sales and use tax all sales for diabetic equipment and supplies.

: Creates penalties for failure to collect the Branson tourism tax.

: Exempts from sales and use tax, sales of nonprescription and over-the-counter drugs, excluding alcohol and tobacco, to persons sixty-five years of age and older.

: Exempts diabetic medical supplies and equipment from sales and use tax.

: Creates a sales and use tax exemption for bullion and investment coins.

: Exempts all sales to companies classified as Standard Industrial Classification 152, 153 and 171 to 179 from sales and use tax.

: Allows the General Assembly to provide the state Highways and Transportation Commission funding for public transit purposes with up to fifteen million dollars of the sales tax on motor vehicles.

: Creates a sales and use tax exemption for aviation jet fuel sales to airlines headquartered in this state which operate planes transporting twenty or more passengers.

: Increases the state sales tax by one cent to be used for school purposes and requires a roll-back of property taxes collected for school purposes.

: Requests the state treasurer and the department of revenue to deposit sales tax revenue derived from the rate of one cent on the dollar from motor vehicle sales into the School District Trust Fund.

: Promotes the streamlining and simplification of sales and use taxes in this state.

: Proposes a constitutional amendment to replace existing utilty taxes with a replacement tax

: Proposes a constitutional amendment to increase from fifty to seventy-five the percentage of state sales tax on motor vehicles dedicated to highways and transportation use.

: Phases in full deductibility of federal income taxes for corporations.

: Increases authorization for county law enforcement sales tax from one-half of one percent to one percent.

: Requires seller certification for sales of electricity and gas to collect and remit sales and use tax.

: Repeals boat sales tax exemption and creates water safety fund.

: Exempts from sales/use tax sales of coffins, caskets, burial cases and burial vaults.

: Specifies that article used in trade-in to offset sales tax must have had tax paid or been exempted from tax.

: Exempts from sales and use tax sales of coffins, caskets, burial cases and burial vaults.

: Establishes penalty for failure to report video sales tax revenue.

: Revises the Kansas and Missouri Metropolitan Culture District.

: Relating to the sale of cigarettes.

: Authorizes tourism taxes in certain counties and cities.

: Creating additional enforcement mechanisms for the director of revenue to quantify and collect the video rental tax.

: Authorizes a sales tax to fund jail districts.

: Redefines an existing sales tax credit for certain food processors.

: Creates Downtown Revitalization Act.

: Allows local governments to eliminate the sales tax on food.

: Creates the "Community Comeback Act" for eradication of blight and neighborhood revitalization in St. Louis.

: Exempts food local sales tax and reduces federal income tax deduction, subject to referendum.

: Regulates resale of tickets to certain sporting events and concerts.

: Authorizes an economic development sales tax for funding a transportation corporation in Kirksville.

: Expands personal liability for the collection of taxes to include tourism tax.

: Classifies a department or agency of Missouri as an exempt entity for sales tax purposes.

: Revises state school aid formula, reduces minimum levy to $1.25, increases income tax and sales tax.

: Removes the termination date from the statute authorizing a transportation sales tax in Kansas City, St. Louis and St. Louis County.

: Exempts from sales and use tax sales of coke, coke breeze and reagents which become ingredients of steel and lead products.

: Creates a sales and use tax holiday for certain clothing purchases for eight days in August 2000 and allows local taxing authorities to opt out.

: Expressly states that one cent of the total sales tax shall be deposited to the credit of the School District Trust Fund, including one cent of the total sales tax derived from motor vehicles sales.

: Revises state school aid formula.

: Exempts bullion and investment coins from state and local sales and use tax.

: Repeals tax exemption on jet fuel and creates tax exemption for certain airlines.

: Directs Department of Revenue to work with other states to streamline tax collection and administration.

: Requires General Assembly to revise state aid revenues and distribution.

: Repeals existing utility taxes and requires a replacement tax based on consumption

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Missouri House of Representatives
Last Updated September 11, 2000 at 2:53 pm