SB 30 Expands the sales tax exemption for common carriers
Sponsor: Nodler Co-Sponsor(s)
LR Number: 0246S.06T Fiscal Note: 0246-03
Committee: Ways & Means
Last Action: 6/13/2007 - Signed by Governor Journal Page:
Title: CCS HCS SB 30 Calendar Position:
Effective Date: August 28, 2007
House Handler: Stevenson

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Current Bill Summary


CCS/HCS/SB 30 - This act modifies provisions of law regarding taxation. The act:

(1) Establishes the Children's Services Protection Act which prohibits any sales tax revenue, levied to provide services for children in need, from being diverted to any tax increment finance project or plan;

(2) Authorizes Perry County to levy, upon voter approval, a sales tax of up to one fourth of one percent to equally fund senior services and youth programs. The revenue received for senior services will be administered by a senior services tax commission (Section 67.997);

(3) Allows the governing body of any second, third, or fourth class county to place before the voters of such county a ballot measure to impose a transient guest tax to fund tourism;

(4) Allows the City of Hollister to impose a transient guest tax of at least two percent, but not more than five percent per room per night;

(5) Adds county assessors to the list of county officials who must receive certified copies of ordinances effecting a concurrent detachment and annexation of property between municipalities (Sections 71.011 and 71.012);

(6) Authorizes the City of Independence to impose a sales tax for funding police services provided by the municipal police department;

(7) Increases the maximum upper limit and minimum base amounts for the circuit breaker tax credit program;

(8) Requires operators of storage facilities, beginning January 1, 2008, to provide documentation including the owner's name, address, county of residence, and a description of the personal property to the county assessor where the rental or leasing facility is located for property tax purposes. The act defines "personal property" as any house trailer, manufactured home, boat, vessel, floating home, floating structure, airplane, or aircraft. Any storage facility that fails to provide the required documentation will be assessed a penalty and taxes for the personal property stored at its location (Section 137.092);

(9) Authorizes an exemption from the motor fuel tax for motor fuel sold for use by an interstate transportation authority, a city transit authority, or a city utilities board to operate a public mass transportation facility (Section 142.817);

(10) Removes the "solely in interstate commerce" requirement for the state and local sales and use tax exemption for motor vehicles used by common carriers and exempts personal property and utilities used in the research and development of agricultural/biotechnology and plant genomics products and prescription pharmaceuticals from state and local sales tax (Section 144.030);

(11) Authorizes an exemption from state and local sales and use tax for the cost of all utilities, chemicals, machinery, equipment, and materials used directly in television or radio broadcasting, and purchases made in fulfillment of obligations under a defense contract with the United States; and municipal sales and leases of tangible personal property under a chapter 100 redevelopment program, provided the tax exempt status of such transactions is certified by the department of economic development.(Section 144.054);

(12) Authorizes a state sales tax exemption for the cost of all utilities, chemicals, machinery, equipment, and materials used in the manufacturing, processing, compounding, mining, or production of a product; processing recovered materials; or research and development related to manufacturing. (Section 144.054);

(13) Authorizes an exemption from state and local sales tax, beginning September 1, 2007, for the cost of temporarily using coin-operated amusement devices and removes the exemption for the purchase of the devices and parts. Coin-operated amusement devices include video, pinball, table, and redemption games. Currently, amusement devices and parts for amusement devices are exempt from state and local sales tax, if sales tax is paid on the gross receipts derived from the use of the devices (Section 144.518);

(14) Requires a statement of no taxes due as a prerequisite to issuance of business licenses. (Section 144.083);

(15) Assigns school districts to metropolitan statistical areas for the purpose of determining the dollar value modifier in the school foundation formula. When a school district contains territory from more than one county, the district is assigned to the county in which the district headquarters are located. The Monroe City R-II School District will be assigned to the county that will yield the highest dollar value modifier (Section 163.016);

(16) Authorizes townships to levy a tax on real property to fund community health districts (Section 205.563);

(17) Revises the definition of "community-based organizations", in the Family Development Account program, to include any nonprofit corporations formed under Chapter 355 RSMo. (Section 208.750);

(18) Authorizes reimbursement of election costs, relating to transit authority sales taxes, to certain counties (Section 238.410);

(19) Transfers, from the department of economic development to the Department of Public Safety, the duty of certifying when a dry fire hydrant system meets the requirements to obtain income tax credits (Section 320.093);

(20) Allows common carriers authorized to transport household goods to file applications with the Highways and Transportation Commission for approval of rates to reflect increases and decreases in the carrier's costs. The filing of the applications will be authorized upon the same terms and conditions as provided for rate adjustment requests by electrical, gas, or water companies (Section 387.075); and

(21) Repeals the exemption allowing intrastate household goods movers to operate wholly in municipalities, between contiguous municipalities, or commercial zones without obtaining operating authority from the Department of Transportation, beginning January 1, 2008 (Section 390.030).

JASON ZAMKUS