TAXATION AND REVENUE - SALES AND USE

Missouri House of Representatives
92nd General Assembly, 2nd Regular Session (2004)
Bills Indexed by Subject
TAXATION AND REVENUE - SALES AND USE

: Repeals the in-lieu watercraft tax.

: Revises various statutues relating to county government.

: Permits the refund of incorrectly collected sales taxes upon fulfillment of certain requirements.

: Exempts new motor vehicles and boats assembled in Missouri from the sales/use tax.

: Authorizes a transient guest tax for tourism purposes and infrastructure improvements in the cities of Marston, Matthews, Concordia, and Steele.

: Authorizes an exhibition center and recreational facility district in certain counties; a theater, cultural arts, and entertainment district in St. Charles County; and modifies Community Comeback Act.

: Allows school districts to enact income and sales taxes.

: Exempts retired veterans who are 65 years of age or older from all state and local taxes.

: Creates the Fund for the Reduction of Alcohol-Related Problems.

: Changes the requirements for claiming and reporting on economic incentives.

: Establishes the Adult Entertainment Tax Act.

: Clarifies sales and use tax exemption eligibility for manufacturing and material recovery plants.

: Excludes from tax increment financing projects certain transportation sales taxes in Kansas City.

: Revises various statutes relating to incentive tax credits.

: Authorizes a sales tax to fund museums in Andrew County.

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

: Imposes an additional 35-cent tax on a pack of cigarettes manufactured by any nonparticipating manufacturer.

: Increases by one-half cent the motor fuel tax to fund renewable fuel incentives.

: Authorizes additional sales taxes on cigarettes and tobacco products for health care purposes.

: Revises various statutes relating to taxation.

: Authorizes a museum and tourism-related sales tax in certain cities.

: Authorizes a transient guest tax for tourism in the City of Pacific.

: Requires the Department of Economic Development to authorize enterprise zones in any qualifying area, establishes the Jobs Now Program, and establishes and modifies several tax credit programs.

: Authorizes a transient guest tax for tourism purposes and infrastructure improvements in the cities of Marston, Matthews, Concordia, and Steele.

: Authorizes a local sales tax for economic development purposes.

: Authorizes a transient guest tax for funding a convention and multipurpose center in the City of St. Robert.

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

: Revises the statutes relating to local use taxes in St. Louis County.

: Authorizes the creation of a theater, cultural arts, and entertainment district in St. Charles County.

: Revises various statutes relating to tax collection.

: Expands the definition of a "city" authorized to impose a transportation sales tax.

: Repeals loss limits and raises the AGR tax on certain gaming boats.

: Exempts contractors from paying sales taxes on materials used in Department of Transportation projects.

: Creates the Exhibition Center & Recreation Facility District Act.

: Modifies laws relating to local taxes.

: Places an aggregate cap on all tax credits and establishes a commission to allocate the credits.

: Exempts health club services from sales tax.

: Specifies that sales at prison stores are subject to sales tax.

: Places and excise tax on adult entertainment and pornography.

: Creates a stamp tax on controlled substances.

: Implements the provisions of the streamlined sales and use tax agreement.

: Increases the taxes on cigarette and tobacco products.

: Extends the sunset on the fee for waste tires.

: Modifies the offset for reducing the taxable purchase price of a vehicle.

: Extends the charitable sales tax exemption to certain transient guest taxes.

: Creates the Exhibition Center and Recreation Facility District Act.

: Enables Hermann to enact a transient guest tax.

: Dedicates 10% of future TIF increments to schools affected by the TIF.

: Prevents TIF from applying to certain transportation taxes in Kansas City.

: Creates the Health Care for Missouri's People program for the uninsured and under-insured.

: Enables an enterprise zone in Douglas County.

: Implements the Tax Credit Accountability Act.

: Exempts health club services from sales tax.

: Enables enterprise zones in Richland and Crocker.

: Exemptions from state and local sales and use tax.

: Modifies various tax provisions.

: Modifies provisions of certain regional recreation districts.

: Repeals the Shannon County tourism tax.

: Expands the community improvement district law.

: Raises the sales tax by 1/2% and then phases it out over three years.

: Enables Dent County to enact a transient quest tax.

: Exempts certain transactions with interstate compact agencies from tax.

: Restrictions on sales delivery of tobacco products and penalties.

: Modifies the taxes for Community Services for Children.

: Enables Raytown to establish a sales tax for homeland security.

: Modifies the expiration of enterprise zones.

: Enables the cities of Steele, Marston, and Mathews to propose a transient guest tax for certain purposes.

: Revises the current transportation funding scheme with respect to various state agencies.

: Resubmits the conservation sales tax to the voters every ten years.

: Resubmits the parks and recreation tax to a vote of the people starting in 2008.

Missouri House of Representatives
Last Updated October 7, 2004 at 11:10 am