SB 294 Allows the Director of Revenue to require certain tax returns be filed electronically
Sponsor: Vogel
LR Number: 1332S.01I Fiscal Note: 1332-01
Committee: Ways & Means
Last Action: 3/14/2007 - Voted Do Pass S Ways & Means Committee Journal Page:
Title: Calendar Position:
Effective Date: August 28, 2006

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Current Bill Summary


SB 294 - This act allows the Director of the Department of Revenue to require that motor fuel tax returns be submitted electronically in an approved format after notifying affected entities in writing at least six months prior to the effective date. The Director of the Department of Revenue may require employer withholding returns and payments be submitted in electronic format provided employers are notified a minimum of six months prior to the effective date of such requirements. Employers required to submit returns and payments electronically may appeal to the director of revenue for an exemption from this requirement.

From January 1, 2007, to January 1, 2008, any person acting as a tax practitioner or preparer and who completed and filed more than two hundred individual income tax returns in the previous calendar year is required to transmit such returns either electronically or containing a two dimensional bar code in a format approved by the director . From January 1, 2008, to January 1, 2009, any such person who completed and filed more than one hundred individual income tax returns in the previous calendar year is required to transmit such returns electronically or containing a two dimensional bar code in a format approved by the director. On or after January 1, 2009, any such person who completed and filed more than fifty individual income tax returns in the previous calendar year is required to transmit such returns electronically or containing a two dimensional bar code in a format approved by the director.

If a taxpayer has been granted an extension of time for filing his or her federal income tax return electronically, the Missouri individual income tax return shall have the same due date, as long as such return is also filed electronically or containing a two dimensional bar code.

The director may require sales tax returns and payments be submitted in electronic format if the aggregate amount required to be collected exceeds four thousand dollars and sellers are notified a minimum of six months prior to the effective date of such requirements and that the sellers are required to file returns at least monthly.

The act provides people required to submit employer withholding and sales tax returns and payments electronically the ability to appeal for an exemption from such requirements.

This act is similar to SB 1138 (2006).

JASON ZAMKUS