TAXATION AND REVENUE - SALES AND USE

Missouri House of Representatives
93rd General Assembly, 2nd Regular Session (2006)
Bills Indexed by Subject
TAXATION AND REVENUE - SALES AND USE

: Changes the laws regarding political subdivisions

: Changes the laws regarding political subdivisions

: Establishes additional tax increment financing guidelines

: Exempts motor fuel used in school buses from motor fuel tax when driven to transport students for educational purposes

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

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

: Authorizes an exemption from sales tax for television and radio broadcasting equipment

: Authorizes an exemption from sales tax for television and radio broadcasting equipment

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

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

: Authorizes an exemption from sales tax for purchases made for fulfilling United States government contracts

: Changes the laws regarding the exemption from sales and use tax for electricity used in manufacturing

: Authorizes an exemption from the motor fuel tax for motor fuel used for certain public transportation purposes

: Authorizes a sales tax exemption on the purchase of coffins, caskets, burial vaults, or other funeral merchandise

: Adds certain cities in St. Charles County to the political subdivisions authorized to impose, upon voter approval, a transient guest tax of up to 5% for funding a convention and visitors bureau

: Establishes a transitional period for the phase in of a weighted average daily attendance distribution method for Proposition C moneys

: Authorizes a sales tax exemption on the purchase of coffins, caskets, burial vaults, or other funeral merchandise

: Requires revenue from a tax increase within a tax increment financing district to be used for the taxing purpose only

: Authorizes the City of Gladstone to impose a transient guest tax for the promotion of tourism

: Requires a two-year renewal of a retail sales tax license

: Excludes any sales tax imposed by Jackson County for the purpose of sports stadium improvement from the additional 50% economic activity tax revenue allocation for tax increment financing projects

: Changes the laws regarding sales taxation of coin-operated amusement devices and vending machines

: Authorizes Perry County to impose a sales tax for senior services and youth programs

: Authorizes an exemption from state and local sales and use tax for the costs of all utilities used to produce a product and a certain amount of diesel fuel used for agricultural purposes

: Defines "transient guests" as it applies to Pulaski County for the purposes of a local tax for funding a convention and visitors bureau and in Section 67.1002, RSMo

: Requires electronic filing of certain tax forms

: Allows retailers to advertise that the sales tax will be paid by the retailer as long as the amount is separately stated and added to the selling price of the property or services rendered

: Authorizes a sales tax exemption on materials used in the construction of highways and other Department of Transportation projects

: Authorizes the City of Independence to impose a sales tax for funding police services provided by the municipal police department

: Requires New Madrid County to distribute the general county sales tax revenue in a certain proportion between the county and its cities, towns, and villages

: Authorizes the City of St. Louis to impose a sales tax of up to 0.5% for the operation of public safety departments

: Allows Franklin County to levy a transient guest tax in the Sullivan C-II School District which is partially located in both the City of Sullivan and Franklin County to be used for tourism

: Exempts fencing materials used for agricultural purposes from state and local sales and use taxes

: Authorizes a sales and use tax exemption for food and clothing purchased by foster parents for foster children

: Authorizes the City of Kimberling City to impose a transient guest tax of up to 4% on hotel and motel rooms for tourism and infrastructure improvements

: Changes the laws regarding several economic development programs

: Authorizes a motor fuel tax holiday for gasoline and diesel fuel used in a personal vehicle for a four-day period during Memorial Day and Labor Day weekends

: Changes the laws regarding the distribution of the St. Louis County sales tax

: Proposes a constitutional amendment repealing the authorization for charter cities and counties to enact ordinances allowing redevelopment of blighted areas and the taking of property by eminent domain

: Limits the amount of revenue expenditures from gaming boat admission fees

: Modifies existing tax base determination for municipal taxation of telecommunication businesses

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

: Dedicates at least ten percent of future TIF increments to schools affected by the tax increment financing

: Modifies Missouri tax increment financing law

: Repeals the quarterly tax collections report requirement for temporary tax collection

: Expands the sales tax exemption for common carriers

: Subjects certain sales at prison stores to state sales tax

: Modifies various tax provisions

: Exempts diesel fuel used for agricultural purposes from sales tax

: Exempts diesel fuel used for agricultural purposes from local sales tax.

: Repeals timely file discount for sales tax remittance

: Creates the "Kansas and Missouri Regional Investment District Compact" to promote public transit projects within the Kansas City metropolitan area

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

: WITHDRAWN

: Prohibits certain sales tax revenue from inclusion as economic activity tax revenue for TIF projects

: Prohibits any ambulance or fire protection district from reducing the district's sales tax, rather than the collector

: Modifies the method of how community improvement districts may impose sales taxes

: Allows retailers to pay sales tax on behalf of customers

: Exempts broadcasting equipment and machinery from sales and use tax

: Allows the City of Sullivan and the portion of the Sullivan C-2 School District located in Franklin County to levy a transient guest tax

: Requires licensees to renew sales tax licenses every two years

: Allows the Director of Revenue to require certain tax returns be filed electronically

: Implements the provisions of the Streamlined Sales and Use Tax Agreement

: Allows the City of Excelsior Springs to issue bonds and impose a sales tax for the development of a community center

: Exempts the sale of super bowl tickets from sales tax

: Creates tax incentives for secondary mining uses

: Exempts sales of motor fuel for use by interstate transportation authorities, city transit authorities, and city utility boards from the motor fuel tax

: Allows the City of St. Louis to impose a sales tax to provide services to children age twenty-one and younger

: Repeals timely filed discounts for sales tax and income tax withholding to fund the Utilicare Fund

: Allows New Madrid County to impose an additional sales tax, which proceeds shall be shared among the county and the cities, towns and villages within the county

: Allows the City of St. Louis to impose a sales tax for public safety

: Resubmits the Conservation Sales Tax to the voters every ten years

Missouri House of Representatives
Last Updated November 29, 2006 at 9:53 am