Missouri State Senate

House Amendment

HCS/SB 662 - This act requires the Department of Revenue to notify sellers if there has been a change in the interpretation of sales tax laws that modifies which items of personal property or services are taxable. If the Department fails to notify a seller of the change, the seller will not be liable for the additional taxes to be collected until the seller is notified. The waiver of liability shall not apply to sellers that had prior notice or who have previously remitted tax on the property or service which is the subject of the change in interpretation.

MIKE HAMMANN

HA#1 - ALLOWS SELLERS TO ADVERTISE THAT SALES TAXES WILL BE ABSORBED BY THE SELLER.

HA#3 - SPECIFIES A METHOD OF CALCULATING WHAT PORTION OF A CORPORATION'S INCOME IS TAXABLE IN MISSOURI AND CREATES A SALES AND USE TAX EXEMPTION FOR COMMERCIAL LAUNDRIES.

HA#4 - EXEMPTS FUEL USED IN WATERCRAFT FROM MOTOR FUEL TAXES AND SALES TAXES.

HA#5 - REDUCES THE LICENSE FEE THAT THE CITY OF EDMUNDSON MAY CHARGE HOTELS FROM $27 TO $13.50.

HA#6 - AUTHORIZES CREATION OF A RECREATION AND COMMUNITY CENTER DISTRICT IN LIBERTY SCHOOL DISTRICT WHICH MAY IMPOSE A HALF CENT SALES TAX IN THE DISTRICT, EXEMPTS AMOUNTS PAID FOR RIGHTS OF FIRST REFUSAL FOR TICKETS IN THE SPRINT CENTER, AND EXEMPTS FROM SALES TAX SALES MADE AT A CANTEEN OR COMMISSARY.

HA#7 - AUTHORIZES A SALES TAX EXEMPTION FOR PRODUCTS MADE IN THE USA FOR ONE WEEK IN JULY IN 2015 AND 2016.

HA#8 - AUTHORIZES AMNESTY FOR PENALTIES AND INTEREST ON DELINQUENT STATE TAXES.

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