Missouri Senate

House Amendment

RECREATION AND COMMUNITY CENTER DISTRICT (67.585)

This act authorizes the creation of a Recreation and Community Center District in an area encompassed by Liberty School District. Such district may impose a sales tax of up to one-half percent on sales in the district. The sales tax must be approved by a majority of the inhabitants of the district voting on the question. Revenues derived from the sales tax may only be used for construction and maintenance of a community center and for other recreation and wellness purposes. The sales tax may not be repealed until after any bonds secured by the tax have been retired. The sales tax may only be repealed if a two-thirds majority of the inhabitants of the district voting on the question vote for repeal.

This provision is similar to HB 2192 (2014) and to a provision in HCS/SB 693 (2014).

BURDEN OF PROOF IN TAX LIABILITY DISPUTES (136.300)

Currently, the Director of Revenue has the burden of proof in tax liability disputes if the taxpayer meets certain requirements. One such requirement is that if the taxpayer is a partnership, corporation, or trust, the taxpayer's net worth doesn't exceed $7 million and the taxpayer has no more than 500 employees. This act removes this requirement to put the burden of proof on the Director of Revenue. The act also allows the burden of proof to be placed on the Director of Revenue in tax exemption cases.

This provision is similar to SB 829 (2014) and HB 1455 (2014). This provision is similar to a provision in HCS/HBs 1179 & 1765 (2014).

MOTOR FUEL TAXES (142.815 and 144.030)

This act creates a motor fuel tax exemption for fuel delivered to a marina for use solely in watercraft. Persons buying motor fuel for use solely in watercraft from a place other than a marina may apply for a refund of fuel taxes paid. Motor fuel exempt from fuel taxes under this act shall also be exempt from sales tax.

This provision is similar to HB 1475 (2014) and a provision in HCS/HBs 1179 & 1765 (2014).

EMPLOYER INCOME TAX WITHHOLDING (143.221)

Currently, an employer is allowed to file an annual withholding tax return instead of four quarterly returns when the aggregate amount withheld is less than $20 in each of the four preceding quarters. The act changes the amount to less than $100 in each of the four preceding quarters if the employer is not otherwise required to file a withholding return on a quarterly or monthly basis.

This provision is identical to HB 1224 (2014) and HB 105 (2013). This provision is similar to a provision in the perfected version of HB 1174 (2014), the perfected version of HCS/HBs 1253 & 1297 (2014), the perfected version of HCS/HB 1295 (2014), HB 2073 (2014), and the perfected version of HB 253 (2013).

SALES TAX ON ADMISSION OR FEES TO CERTAIN PLACES

(144.010, 144.018, 144.020)

Currently, there is a sales tax on places of amusement, entertainment and recreation, and games and athletic events. This modifies the tax so that it is on charges to view certain commercial attractions. This sales tax shall not apply to amounts paid for the first opportunity to purchase or decline tickets. This sales tax shall also not apply to certain purchases or rights to purchase tickets from a place have a charitable to civic sales tax exemption.

This provision is similar in concept to HB 1179 (2014) and a provision contained in SCS/SB 881 (2014).

USED MANUFACTURED HOME SALES TAX EXEMPTION (144.044)

This act creates a sales and use tax exemption for used manufactured homes.

This provision is substantially similar to SB 860 (2014) and HB 1765 (2014). This provision is substantially similar to a provision contained in HCS/HBs 1179 & 1765 (2014) and a provision in HCS/SB 777 (2014).

SALES TAX HOLIDAY (Section 144.049)

This act adds graphing calculators with a value of no more than $150 to the types of school supplies qualifying for the state sales tax holiday.

This provision is identical to HB 1165 (2014)

SALES TAX EXEMPTION FOR EXPERIMENTAL DRUGS (144.052)

This act creates a sales and use tax exemption for prescription drugs, biological products, and devices used to treat terminal illnesses that have not received final approval by the Food and Drug Administration.

This provision is similar to HB 2273 (2014).

SALES TAX EXEMPTION FOR ELECTRICITY GENERATION AND TRANSMISSION

(144.058)

This act creates a sales and use tax exemption for utilities, materials, and machinery used to generate or transmit electricity.

This provision is similar to HB 2255 (2014).

ADVERTISING ASSUMPTION OF SALES TAX

(Section 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 similar to HB 1296 (2014) and a provision in HCS/SB 607 (2014).

SALES AND USE TAX REFUND (144.190)

This act provides that for a sales tax refund to be offset by the Department of Revenue, the assessment of an offset must no longer be subject to an appeal.

This provision is similar to HB 2218 (2014).

MIKE HAMMANN

HA#1 - EXPANDS THE EXEMPTION FROM HAVING TO PAY SALES TAX ON TICKETS FOR ADMISSION TO NONPROFIT SUMMER THEATERS AND INSTITUTIONS THAT PROMOTE THE SCIENCE OF AGRICULTURE.

HA#2 - PROVIDES A METHOD OF DETERMINING MISSOURI TAXABLE INCOME OF A CORPORATION BASED ON SALES OTHER THAN TANGIBLE PROPERTY.

HA#3 - CREATES A STATE AND LOCAL SALES TAX EXEMPTION FOR UTILITIES, MACHINERY, AND MATERIALS USE IN CONNECTION WITH A DATA STORAGE FACILITY.

HA#4 - EXTENDS THE EXPIRATION OF A REGIONAL JAIL DISTRICT SALES TAX.

HA#5 - REQUIRES THE ASSESSOR IN ST. LOUIS COUNTY TO INCLUDE A DISCLOSURE STATEMENT IN ALL CORRESPONDENCE WITH TAXPAYER'S REQUESTING INFORMATION AND ALLOWS MOTOR FUEL DISTRIBUTORS DELIVERING TO MARINAS TO CLAIM THE WATERCRAFT MOTOR FUEL TAX EXEMPTION.