TAXATION AND REVENUE - SALES AND USE

Missouri House of Representatives
93rd General Assembly, 1st Regular Session (2005)
Bills Indexed by Subject
TAXATION AND REVENUE - SALES AND USE

: Authorizes a museum and tourism-related sales tax in the City of Independence and authorizes an increase in the property tax rate for certain history museum subdistricts

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

: Allows school districts to adopt income and sales taxes upon voter approval

: Changes the laws regarding political subdivisions

: Authorizes an annual state sales tax holiday in August

: Authorizes a motor fuel tax exemption for school districts

: Extends the expiration date of the Kansas City transportation sales tax to December 31, 2015

: Imposes an adult entertainment tax

: Authorizes various local taxes

: Authorizes a sales/use tax exemption for manufacturing and material recovery plants

: Authorizes a sales tax exemption for tickets to college athletic events

: Authorizes a sales tax exemption for certain fees and dues paid to health and fitness centers

: Creates a one-time exception for Cole County to the 10-week election deadline for a vacancy in the office of sheriff and allows the City of Poplar Bluff to impose an economic development sales tax

: Requires purchasers of all-terrain vehicles to be treated in the same manner as motor vehicles for the purpose of transfer, titling, perfection of liens, and the collection of all taxes and fees

: Extends the expiration of the aviation jet fuel sales and use tax exemption

: Clarifies the sales taxation of modular units and sets the rate as the use tax rate for the location where the unit is placed

: Exempts from the state sales and use tax natural gas and field drain tile used by new generation cooperatives for certain purposes

: Specifies that the sales tax exemption for converting a vehicle to handicapped accessible includes vehicles modified before purchase

: Changes the laws regarding titling and registration of motor vehicles and the licensing of drivers

: Authorizes, upon voter approval, the imposition of a transient guest tax in the cities of Canton, La Grange, and Edina

: Changes the laws regarding the election of board members of tourism community enhancement districts and the disbursement of the district's retail tax

: Exempts bulk sales of gasoline made to farmers for agricultural purposes from the motor fuel tax

: Exempts all motor vehicles assembled and sold in this state from the state sales and use tax

: Exempts from state and local sales and use taxes all sales of coffins, caskets, burial cases, burial vaults, and clothing used for burial purposes

: Authorizes all municipalities and counties to impose, upon voter approval, a local economic development sales tax

: Authorizes a sales and use tax exemption for certain purchases by contractors that are in fulfillment of a contract for the United States government

: Allows all counties to appoint a county counselor and modifies authorization for an economic development sales tax in certain counties with significant lake shoreline

: Clarifies the sales tax exemption regarding information provided on a computer disc

: Extends the expiration date of the transfer of jet fuel sales tax into the State Aviation Trust Fund and increases air control tower funding

: Expands the current state and local sales and use tax exemption for sales made to or by charitable and civic organizations

: Authorizes a transient guest tax in any municipality in Pemiscot County

: Changes the laws regarding job development programs administered by the Department of Economic Development and establishes the Missouri Quality Jobs Program

: Authorizes the City of Maryville to impose a transient guest tax

: Authorizes municipalities in St. Louis County to impose a local sales tax to improve public safety

: Requires a sales tax license to be renewed every two years

: Authorizes Crawford County to impose a transient guest tax

: Authorizes a state sales tax on personal care services

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

: Increases the cigarette and tobacco products sales taxes

: Proposes a constitutional amendment extending the parks and soils sales tax to 2016 and resubmitting the measure every 10 years

: Proposes a constitutional amendment extending the parks and soils sales and use tax to 2016 and resubmitting the measure every 10 years

: Proposes a constitutional amendment extending the soil and parks sales tax to 2016 and resubmitting the measure every 10 years

: Proposes a constitutional amendment directing one-half of the conservation sales tax revenue to the Public School Fund

: Regulates sexually oriented businesses

: Modifies the state sales tax holiday law

: Specifies that sales at prison stores are subject to tax

: Creates a sales tax exemption for certain college athletic events

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

: Modifies the taxes for community services for children

: Extends the Kansas City mass transportation sales tax indefinitely

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

: Renews aviation sales tax until 2010

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

: Extends termination date for the sales tax holiday to July 1, 2010

: Requires all revenue derived from a certain sales tax to be deposited in the Community Children's Sales Tax Trust Fund

: Levies a sales tax on food and hotel rooms in the city of Lamar Heights

: Creates a partial sales tax exemption for sales of modular units

: Adds ethanol's byproducts, including but not limited to dry distilled grain, to the list of items exempt from sales and use tax

: Limits amount of revenue collectable from gaming boat admission fees

: Modifies various tax provisions

: Extends sunset of transfer of jet fuel tax to the aviation trust fund and increases air control tower funding

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

: Permits sales tax on food for the City of Independence

: Amends provisions for the exemption from sales and use tax of electricity used in manufacturing.

: Amends sales and use tax exemption for aircraft sales to not-for-profit organizations.

: Creates a sales and use tax exemption for certain items used to fulfill obligations with the federal government.

: Permits the use of municipal grant funds for parks and recreational purposes.

: Creates a sales and use tax refund for certain vehicles.

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

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

: Education.

Missouri House of Representatives
Last Updated August 25, 2005 at 1:26 pm