TAXATION AND REVENUE - SALES AND USE

Missouri House of Representatives
94th General Assembly, 1st Regular Session (2007)
Bills Indexed by Subject
TAXATION AND REVENUE - SALES AND USE

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

: Specifies that in Pulaski County, for the purpose of collecting a transient guest tax, the term "transient guest" means a person who occupies a hotel room for 90 days or less during a calendar quarter

: Specifies that the purchase price for calculating the sales tax of a motor vehicle excludes the cost to modify the vehicle for use by an individual with a disability

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

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

: Authorizes an exemption from sales tax for purchases and leases of tangible personal property by local governments for industrial development

: Changes the laws regarding state and local sales taxes, property taxes, and motor fuel taxes

: Exempts from sales and use tax purchases of equipment and materials used for the sport of bowling

: Establishes the Children's Services Protection Act requiring that community children's services funds be reimbursed for the sales tax revenue diverted to certain tax increment financing projects

: Exempts veterans' organizations from the two-tenths of one cent tax on each bingo card sold

: Exempts veterans' organizations from paying the 2% tax on the gross receipts for each bingo pull-tab card sold

: Changes the laws regarding sales and transient guest taxes; the expiration date of theTourism Supplemental Revenue Fund; and the establishment of theater, cultural arts, and entertainment districts

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

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

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

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

: Increases the limit on the amount deposited into the Aviation Trust Fund to $8.5 million

: Exempts motor fuel used for agricultural purposes from sales and use taxes

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

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

: Eliminates the in-lieu watercraft tax for all boats and vessels except barges and tugboats documented with the United States Coast Guard and makes the owner liable for state and local sales or use taxes

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

: Authorizes a tax credit equal to 100% of the state sales tax paid on any automobile assembled and purchased in Missouri

: Authorizes a state and local sales and use tax exemption for fencing materials used for agricultural purposes

: Changes the laws regarding the Aviation Trust Fund and air traffic control towers

: 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

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

: Establishes the Regional Economic Development District Law

: Authorizes a state and local sales and use tax exemption for machinery and equipment used in forestry

: Authorizes a state and local sales and use tax exemption for fencing materials and motor fuel used exclusively for agricultural purposes

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

: Changes the laws regarding the Linked Deposit Program, tax increment financing, biodiesel incentives, regional economic development districts, and the Missouri Rice Certification Act

: Requires a retail sales licensee to obtain a statement from the Department of Revenue that no sales tax is owed before issuance or renewal of any city or county occupation license or any state license

: 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 purchased for highway projects; a motor fuel tax exemption for transporting students; and a motor fuel tax exemption for public mass transportation services

: Changes the laws regarding sales and transient guest taxes; theater, cultural arts, and entertainment districts; municipal code violations in Kansas City; and certain directors of public water supply districts

: Requires certain corporations to file an annual tax disclosure statement

: Changes the laws regarding political subdivisions

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

: Authorizes a transient guest tax for tourism in counties of the second, third, and fourth classification upon voter approval

: Establishes the Fair Tax Act of 2007 with requires the Department of Revenue to develop methods for replacing the state income tax with a state sales tax

: Requires a municipality wishing to implement a tax increment financing project within the boundaries of another taxing district to obtain the approval of the governing body of each sales taxing entity

: Changes the taxation laws regarding nexus determination, sales tax, income tax, and tax credits

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

: Authorizes counties to impose a sales tax to fund purchases of easements for farmland or natural land preservation

: Removes the legal restriction that requires a proposed transit sales tax to pass in both St. Louis City and St. Louis County in order for the tax to go into effect

: Changes the laws regarding emergency services

: Establishes the School District Alternative Funding Act which allows school districts to adopt income and sales taxes upon voter approval

: Increases funding for transportation by imposing increases in sales and motor fuel taxes and annual vehicle registration fees

: Changes the laws regarding tax increment financing

: Authorizes a sales and use tax exemption for purchases of equipment, machinery, materials, supplies, fixtures, and shoes used in the sport of bowling

: Requires reimbursement to St. Charles County for election costs relating to transit authority sales tax increases

SB 22 --- Sponsor: Griesheimer, John E.
: Modifies laws relating to political subdivisions

SB 30 --- Sponsor: Nodler, Gary
: Expands the sales tax exemption for common carriers

SB 40 --- Sponsor: Ridgeway, Luann
: Creates various tax incentives for certain energy uses

SB 42 --- Sponsor: Purgason, Chuck
: Allows retailers to pay sales tax on behalf of customers

SB 81 --- Sponsor: Griesheimer, John E.
: 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

SB 176 --- Sponsor: Green, Timothy P.
: Modifies the Missouri tax increment financing law

SB 188 --- Sponsor: Green, Timothy P.
: Repeals the timely file discount for sales tax remittance

SB 199 --- Sponsor: Stouffer, Bill
: Exempts contractors from paying sales taxes on materials used in Department of Transportation projects

SB 207 --- Sponsor: Stouffer, Bill
: Exempts contractors from paying sales taxes on materials used in Department of Transportation projects

SB 209 --- Sponsor: Griesheimer, John E.
: Modifies provisions of the Municipal Telecommunications Business License Tax Simplification Act

SB 233 --- Sponsor: Crowell, Jason
: Authorizes a sales tax to fund certain services

SB 282 --- Sponsor: Griesheimer, John E.
: Modifies provisions of certain Department of Economic Development Programs

SB 283 --- Sponsor: Griesheimer, John E.
: Modifies provisions of the Enhanced Enterprise Zone Tax Benefit Program

SB 294 --- Sponsor: Vogel, Carl
: Allows the Director of Revenue to require certain tax returns be filed electronically

SB 310 --- Sponsor: Stouffer, Bill
: Submits to the voters a one-cent sales tax proposal to assist in the reconstruction, rebuilding, construction, and conversion of Interstate 70 and Interstate 44 into an eight-lane interstate system

SB 355 --- Sponsor: Vogel, Carl
: Modifies requirements for state and local occupation licenses

SB 478 --- Sponsor: Vogel, Carl
: Limits amount of expenditures of revenue from gaming boat admission fees

SB 540 --- Sponsor: Kennedy, Harry
: Allows the Mehlville School District to impose up to a one percent sales tax to provide revenue for the operation of the school district

SB 562 --- Sponsor: Rupp, Scott T.
: Removes requirement that counties receive prior permission from a municipality in order to implement tax increment finance projects within such municipality

SB 576 --- Sponsor: Bray, Joan
: Implements the provisions of the streamlined sales and use tax agreement

SB 585 --- Sponsor: Crowell, Jason
: Exempts certain products consumed in the manufacturing process from state and local sales and use tax

SB 602 --- Sponsor: Kennedy, Harry
: Creates a sales and use tax exemption for purchases of aviation fuel for transoceanic flights

SB 605 --- Sponsor: Coleman, Maida
: Modifies the "coupling provision" of Section 94.660, which currently requires both the city of St. Louis and St. Louis County to approve a transportation sales tax before a transportation sales tax can go i

SB 624 --- Sponsor: Coleman, Maida
: Allows the city of St. Louis to impose a sales tax for public safety purposes

SB 642 --- Sponsor: Bray, Joan
: Modifies various tax provisions

SB 661 --- Sponsor: Callahan, Victor E.
: Creates tax incentives for secondary mining uses

SB 687 --- Sponsor: Griesheimer, John E.
: Modifies provisions of corporate franchise, income, and sales and use tax regarding nexus for tax purposes

SB 706 --- Sponsor: Mayer, Robert
: Modifies provisions of sales and use tax law and the Quality Jobs Act

Missouri House of Representatives
Last Updated October 23, 2007 at 9:16 am