HB 796 -- Sales/Use Tax Refunds

Sponsor:  Johnson (47)

This bill requires that any request for a refund of sales taxes
by a person who collects and remits the tax will only be granted
if the person demonstrates to the satisfaction of the Director of
the Department of Revenue that the amount will be refunded or
credited to the person who originally paid the sales tax.  The
restriction will not apply if the person seeking the refund shows
to the director's satisfaction that he or she originally paid the
tax and that it was not collected from purchasers.

The bill also allows the person legally obligated to remit the
tax to generally refund any amount of over-collected sales and
use taxes in equal installments to the person's future customers
by distribution of a fixed value coupon to the customers.  The
person legally obligated to remit the tax must submit a plan to
the department to qualify.

The bill contains an emergency clause.

Missouri House of Representatives
92nd General Assembly, 2nd Regular Session
Last Updated September 23, 2004 at 11:13 am