Missouri State Senate

House Committee Substitute

HCS/SB 607 - This act modifies provisions relating to sales taxes.

SPRINGFIELD PUBLIC SAFETY SALES TAX (94.579)

Currently, every five years the city of Springfield must submit to the voter the question of whether to repeal its public safety sales tax. This act modifies the ballot language so that the question will be whether to continue the tax. Failure by the voters to approve continuation will result in a repeal of the tax.

LIBERTY PUBLIC SAFETY SALES TAX (94.902)

This act authorizes the City of Liberty to impose a sales tax of up to one-half of a percent to fund public safety improvement projects. The tax must be approved by the voters before taking effect.

This provision is similar to HB 1853 (2014). This provision is similar to a provision contained in HCS/HB 2116 (2014), HCS/SB 607 (2014), HCS/SCS/SB 630 (2014), and HCS/SB 773 (2014).

ADVERTISEMENT OF ASSUMPTION OF SALES TAX (144.080)

Currently, sellers are prohibited from advertising or holding out to customers that sales tax will be assumed or absorbed by the seller. This act removes this prohibition, provided that the seller states the amount of tax assumed or absorbed on the invoice or receipt for the sale.

This provision is identical to HB 1296 (2014). This provision is similar to a provision in HCS/SB 584 (2014) and HCS/SS/SCS/SB 860 (2014).

MIKE HAMMANN

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