HCS HB 600 -- COLLECTION OF TAXES (Cooper, 120)

This substitute makes various changes to the collection of
various taxes by the Department of Revenue.  The substitute:

(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 any amount of pension, annuity, or retirement
allowance deducted for state individual income tax purposes to be
included in the taxpayer's federal adjusted gross income and not
otherwise deducted in the calculation of Missouri taxable income.
Persons who are 100% disabled, as defined by federal law, are
exempted from this provision;

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

(4)  Allows the Director of the Department of Revenue to require
the remittance of sales and use taxes and withholding taxes
through an electronic funds payment system for employers and
sellers who are required to file and pay on a quarter-monthly
frequency;

(5)  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;

(6)  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.  Grain and
livestock raised or produced by a purchaser may be traded in on a
motor vehicle or trailer used for agricultural use by the
purchaser;

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

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

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

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

The substitute contains an emergency clause.

FISCAL NOTE:  Estimated Net Income to General Revenue Fund of
$17,493,909 to Unknown in FY 2004, $17,566,851 to Unknown in FY
2005, and $17,565,733 to Unknown in FY 2006.  Estimated Net
Income to Various State Funds of Unknown in FY 2004, FY 2005, and
FY 2006.

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