SB 1138 Allows the Director of Revenue to require certain tax returns be filed electronically
Sponsor: Vogel
LR Number: 5151S.01I Fiscal Note: 5151-01
Committee: Ways & Means
Last Action: 4/6/2006 - Hearing Conducted S Ways & Means Committee Journal Page:
Title: Calendar Position:
Effective Date: August 28, 2006

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Current Bill Summary


SB 1138 - 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 effected 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.

From January 1, 2006, to January 1, 2007, any person acting as a 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 electronically in a format approved by the director. From January 1, 2007, to January 1, 2008, 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 in a format approved by the director. On or after January 1, 2008, any such person acting who completed and filed more than fifty individual income tax returns in the previous calendar year is required to transmit such returns electronically 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.

The director may require sales tax returns and payments be submitted in electronic format provided 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.

JASON ZAMKUS