TAXATION AND REVENUE - SALES AND USE

Missouri House of Representatives
Bills Indexed by Subject
TAXATION AND REVENUE - SALES AND USE
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: Revises laws on tourism and liquor control and creates regional taxicab commission in St. Louis City and County.

: Provides for taxation for fire protection districts in all cities with a municipal fire department.

: Authorizes sales tax for regional jail districts and associated court facilities.

: Authorizes additional appropriations for conventions and sports complex funds.

: Allows Cass County to impose a one-half percent sales tax for fire protection district operation costs.

: Authorizes state tax amnesty program, adopts Simplified Sales and Use Tax Administrative Act, and revises law on property tax.

: Creates an alcohol reduction program for children and youth funded by persons who sell certain alcoholic beverages.

: Requires refund of overcharged cigarette taxes to consumers.

: Excludes mandatory gratuities from the definition of gross receipts for tax purposes.

: Changes the tax on the sale, lease, or rental of motor vehicles to two percent.

: Repeals section 149.192 relating to preemption of tobacco taxation.

: Permits refund of overcollected sales taxes only if they are returned to the original purchasers.

: Allows an exemption from sales tax on items purchased and given to the state.

: Authorizes state tax amnesty program, adopts Simplified Sales and Use Tax Administrative Act, and revises law on property tax.

: Eliminates local sales and use tax on food.

: Requires sales tax in a multipurpose facility in St. Louis to be used for maintenance and refurbishment of such facility.

: Authorizes state tax amnesty program, adopts Simplified Sales and Use Tax Administrative Act, and revises law on property tax.

: Creates a temporary exemption from sales tax for retail sales of clothing before the start of the school year.

: Imposes an additional one percent general sales tax for highways and bridges.

: Exempts diabetic medical supplies and devices from sales taxation.

: Provides additional funding for transportation purposes.

: Provides sales tax exemption for admission fees and sales tax related to pheasant hunting.

: Permits charter counties to establish an emergency communications system commission.

: Exempts motor vehicles and boats manufactured in Missouri from sales tax.

: Removes the sunset provision on sales tax for mass public transportation.

: Changes provisions relating to aviation fuel taxes and matching funds in the Aviation Trust Fund.

: Creates a tax exemption for property leased or transferred by certain interstate compact agencies.

: Provides guidelines for operation of private prisons.

: Authorizes additional funding for transportation purposes.

: Requires sellers to accept in good faith any sales tax exemption letter or certificate.

: Provides funding for education and transportation purposes.

: Establishes the "School Building Property Tax Relief Fund", to be funded by a sales tax increase, with an accompanying referendum clause.

: Raises various user fees and diverts funds from various agencies to be used for transportation.

: Establishes a sales tax holiday for clothing and school supplies.

: Enacts the Simplified Sales and Use Tax Act.

: Authorizes an additional two percent sales tax on fireworks.

: Authorizes a one-half percent transient guest tax for tourism in certain counties.

: Creates the Sports Center Redevelopment Authority and grants funds to the Kansas and Missouri Metropolitan Cultural District and the Savvis Center.

: Changes procedures for mobile telecommunications services.

: Limits percentages of local sales taxes that may be imposed.

: Provides an exemption from sales tax for health and fitness centers.

: Imposes a tax on retail pharmacies providing outpatient prescription drugs to provide additional funding for the Medicaid pharmacy program.

: Changes language relating to the Tourism Supplemental Revenue Fund.

: Authorizes a transient guest tax in certain cities.

: Phases in a states sales tax exemption on caskets, coffins, and urns.

: Creates a tax exemption for sales of certain motor vehicles.

: Allows certain counties to enact a one percent sales tax for law enforcement purposes.

: Authorizes a sales tax for funding rural economic development.

: Repeals exemptions from taxation that are no longer in effect.

: Increases percentage of matching funds for Aviation Trust Fund purposes.

: Increases the tax on retail sales of food.

: Exempts certain transitional school districts from tax abatement and tax increment allocation financing.

: Permits certain counties to impose a county sales tax for emergency services without reorganizing the existing board administering the emergency services.

: Removes the expiration date from the motor fuel tax.

: Imposes a tax on the sales of securities.

: Proposes a constitutional amendment to change the allocation of general state sales tax on motor vehicles.

: Proposes a constitutional amendment imposing additional fuel and sales and use taxes for the purpose of funding highways.

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

: Removes sunset provision on sales tax for mass public transportation.

: Authorizes Caldwell, DeKalb and Daviess counties to impose a voter-approved sales tax to fund jail districts.

: Revises state school aid formula.

: Requires that state sales tax revenues generated by a multipurpose facility owned by City of St. Louis and located there be used for maintenance of the facility.

: Authorizes Festus to impose a hotel-motel sales tax for promotion of tourism.

: Various modifications to tax laws affecting commercial airlines.

: Exempts from state and local sales taxes all sales to athletic events and dues for health and fitness centers.

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

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

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

: Exempts movie tickets from state and local sales taxes.

: Codifies Mobile telecommunications Sourcing Act.

: Establishes sales tax holiday and requires retailers to return sales tax refunds to those paying the tax.

: Establishes sales tax holiday and requires retailers to return sales tax refunds to those paying the tax.

: Exempts health club services from sales tax.

: Increases sales tax by one-quarter percent and puts a surcharge on corporate income to fund education.

: Establishes sales tax holiday and requires retailers to return sales tax refunds to those paying the tax.

: Repeals boat sales tax exemption.

: Expands transient guest tax to include Clark county.

: Exempts ticket sales for railway excursions that travel fewer than fifty miles from their origination.

: Increases the cigarette and tobacco products taxes.

: Allows certain counties to enact a one percent sales tax for law enforcement purposes.

: Exempts sales of coffins and the like from state sales and use tax.

: Relates the Division of Tourism Supplemental Revenue Fund.

: Authorizes a one-half percent transient guest tax for tourism in certain counties.

: Creates a stamp tax on controlled substances.

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

: Adds a tax on the sale of certain tobacco products and creates the "Fund for Lifelong Health".

: Expands purposes for which certain local tourism taxes can be used.

: Creates the Simplified Sales and Use Tax Administration.

: Exempts diabetic medical supplies from local sales taxes.

: Creates a tax exemption for property leased or transferred by certain interstate compact agencies.

: Permits Buchanan County and the City of St. Joseph to impose a tourism sales tax. Allows Kansas City to increase hotel and restaurant taxes.

: Creates a tax and a credit for retail pharmacies to provide additional funding for the Medicaid pharmacy program.

: Implements a cap on sales taxes levied by counties and municipalities.

: Creates the Schools of the Future Fund and provides various funding sources for it.

: If approved would require the Conservation Sales tax to be resubmitted to the voters every four years.

: Revises Constitution to provide additional funds for transportation and revises funding formula for certain entities.

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Missouri House of Representatives
Last Updated October 11, 2002 at 9:08 am