HB 600 -- Taxation

Co-Sponsors:  Cooper (120), Pearce, Smith (118), Icet, Shoemaker
(8), Lipke (157), Goodman

This bill makes various changes related to taxation.  The bill:

(1)  Requires every vendor or affiliate of a vendor seeking to
contract to provide goods and services to the State of Missouri
to collect and properly pay all sales and use taxes;

(2)  Requires all lottery and other gaming winnings to be
included in Missouri nonresident adjusted gross income when the
winnings are from a Missouri source;

(3)  Includes court costs in excess of $25 related to the State
Supreme Court, Court of Appeals, or any circuit court of Missouri
as amounts that can be offset against a refund of taxes owed to a
taxpayer;

(4)  Adds additional requirements on any article being traded-in
for the purpose of receiving a sales or use tax credit against a
new article being purchased.  The article being traded-in must
have originally had sales or use tax paid on it or have been
specifically exempted from sales and use taxes by law.  In the
case of motor vehicles, trailers, boats, or outboard motors, the
same will only be allowed as a trade-in.  Grain and livestock
raised or produced by a purchaser may be traded-in on a motor
vehicle or trailer used primarily for agricultural use by the
purchaser;

(5)  Requires a tax clearance from the Department of Revenue
prior to the issuance or renewal of any local government business
license;

(6)  Requires as a condition of employment with the state
government that all state taxes due be filed and paid by the
employee;

(7)  Requires all state taxes due to be paid by members of the
General Assembly, statewide elected officials, and members of the
judiciary; and

(8)  Requires a tax clearance from the Department of Revenue
prior to the issuance or renewal of any professional license
granted by the state.

Missouri House of Representatives
Last Updated July 25, 2003 at 10:12 am