TAXATION AND REVENUE - SALES AND USE

Missouri House of Representatives
Bills Indexed by Subject
TAXATION AND REVENUE - SALES AND USE
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: Enacts various laws regarding sports authorities in certain counties.

: Authorizes a sales tax for regional jail and court facilities.

: Increases property tax credits for the elderly, exempts the elderly from sales tax on food and enhances Medicaid benefits.

: Authorizes the creation of multijurisdictional antifraud enforcement groups and revises peace officers training requirements.

: Excludes charges of mandatory gratuities incident to the serving of food and drink from the definition of gross receipts for purposes of the sales tax law.

: Reduces the sales tax rate on sales and leases of motor vehicles from four percent to two percent.

: Authorizes school districts to impose a surcharge on their residents' income.

: Requires sales tax which is illegally or erroneously imposed on cigarette tax to be refunded to the consumer or the Director of Revenue.

: Authorizes the governing body of any fire protection district or municipal fire department, upon voter approval, to impose a sales tax.

: Creates a sales and use tax holiday for clothing purchased before the start of the 2001-2002 school year.

: Creates a sales and use tax holiday for clothing purchased before the start of the 2001-2002 school year.

: Allows the state sales tax revenue generated at certain sports complexes in Kansas City and St. Louis to be allocated toward maintenance and refurbishment of the complexes.

: Changes procedural requirements of, increases tax ceiling for, and grants additional powers to transportation development districts.

: Reallocates tax credits and amends various other provisions pertaining to distressed communities. Repeals the Missouri Individual Training Account Program.

: Creates a sales and use tax exemption for all sales of materials purchased for use in the construction of fencing utilized in the production of livestock or poultry.

: Allows a transient guest tax to be adopted in the cities of Clarksville, Louisiana, and Ste. Genevieve and in Ste. Genevieve County.

: Enacts various laws regulating ambulance services and stretcher vans.

: Regulates the refund of incorrectly collected sales and use tax, disallows certain state income tax deductions for pensions, and declares a sales tax holiday for certain clothing purchases.

: Provides guidelines for operation of private prisons.

: Extends the termination date on the Kansas City public transportation sales tax from 2001 to 2003.

: Amends statutes pertaining to community cleanup activities.

: Amends statutory provisions relating to the sale of tobacco products.

: Amends the Tourism Supplemental Revenue Fund.

: Eliminates the local sales and use tax on food and replaces lost local revenue by reducing the state income tax deduction for individuals for federal income taxes.

: Authorizes taxes for tourism, economic development, and children's services; authorizes creation of tourism community enhancement districts.

: Creates a sales and use tax exemption for sales of feed and equipment used to produce pheasants, partridges and quail, and for certain hunting admission fees.

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

: Authorizes the General Assembly, for 2001, to make a one-time transfer of up to five million dollars to the Utilicare Stabilization Fund.

: Authorizes ambulance districts to impose a sales tax of up to 1/4 of 1 percent.

: Expands the sales tax exemption for telecommunication services.

: Increases the maximum allowable local sales tax for law enforcement from one-half of one percent to one percent.

: Creates a sales and use tax exemption for merchandise purchased for use in connection with a funeral, burial or cremation.

: Authorizes a sales tax for regional jail and court facilities and requires the state to pay medical costs of state prisoners in county jails.

: Enacts various laws regulating ambulance services and stretcher vans.

: Authorizes Taney, Stone, Barry and Ozark counties to enact a sales tax to fund county economic development programs.

: Authorizes cities imposing a storm water, capital improvement or transportation sales tax to impose a sales tax on utilities by ordinance.

: Creates a sales and use tax exemption for sales of natural gas to industrial and commercial customers for the months of February to April and December of 2001, and for January and February of 2002.

: Amends provisions of law governing income and sales tax deficiencies.

: Funds the fire education fund with state revenues derived from the state portion of sales tax levied on fireworks instead of state revenues derived from the insurance premium tax.

: Redirects and provides funding for transportation; enacts other provisions relating to transportation.

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

: Creates a simplified sales and use tax administration act.

: Exempts coffins, caskets, and urns from the state sales tax.

: Corrects statue on exemption of bullion and investment coins from sales tax.

: Expands the powers of the Greater St. Louis Sports Authority.

: Authorizes bed tax in certain cities and counties for purposes of supporting a convention, visitor and tourist center.

: Exempts the sale of coffins, caskets, burial cases, burial vaults and clothing used for burial from sales/use tax.

: Clarifies that sales tax applies to sale and lease of motor vehicles and motorcycles.

: Allows City of Parkville to impose a transient guest tax.

: Creates sales tax exemption for railway excursions.

: Exempts movie tickets from state and local sales taxes.

: Creates tax holiday each August between 2001 and 2003.

: Proposes a constitutional amendment to change the allocation of general state sales tax on motor vehicles to: 75% to transportation use and 25% to school use.

: Authorized a sales tax to fund jail districts.

: Authorized countywide education sales taxes.

: Extends the termination date on the Kansas City public transportation sales tax from 2001 to 2003.

: Revises various utility taxes.

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

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

: Designates llamas as livestock.

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

: Requires retailers to return sales tax refunds to those paying the tax.

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

: Exempts food from the sales tax imposed by the Metropolitan Park and Recreation District.

: Creates a sales and use tax exemption for certain property purchased by railroads within this state for use out-of-state.

: Exempts retailers from sales tax for inventory donated to private or public education entities.

: Establishes two one week clothing sales tax holidays.

: Allows various local taxes for tourism and other purposes.

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

: Expands the sales tax exemption for telecommunication services.

: Revises the Tourism Supplemental Revenue Fund.

: Allows the state sales tax revenue generated at the Truman Sports Complex to be allocated toward the renovation of the complex.

: Modifies distribution of local excursion gambling boat taxes within St. Louis County.

: Increases sales tax to fund transportation projects and requires director to be elected rather than appointed.

: Allows various local taxes for tourism and other purposes.

: Establishes two one week clothing sales tax holidays.

: Defines terms relating to the capital improvements sales tax in certain municipalities.

: Funds programs within Division of Fire Safety, allows fire district sales tax and property tax reduction.

: Adds a tax on the sale of certain tobacco products to fund the Missouri Pharmaceutical Assistance Program.

: Technical clarifications to sales and use tax exemption for bullion and investment coins.

: Revises state school aid formula.

: Allows the state sales tax revenue generated at the Truman Sports Complex to be allocated toward the renovation of the complex.

: Exempts from sales and use tax certain materials purchased for use in production of livestock or poultry, and removes limitation on farm use exemption for diesel.

: Allows ambulance and fire protection districts to impose sales tax and subsequent property tax rate decrease.

: Broadens use of tourism sales tax in Buchanan County.

: Exempts state departments from sales tax for purposes of facilities construction, repair and remodeling.

: Exempts movie tickets from state and local sales taxes.

: Provides funding for fire safety programs and removes liability for donated fire equipment.

: Allows participation in multistate cooperative agreement for sales and use tax administration.

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

: Amends the Constitution so that 100% of the sales tax on motor vehicles is used for transportation purposes.

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Missouri House of Representatives
Last Updated November 26, 2001 at 11:50 am