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SB 15 - This act eliminates the Office of Taxpayers' Ombudsman and create the Office of Taxpayer Advocate. The Taxpayer Advocate will be appointed by the Governor with the advice and consent of the Senate. The Taxpayer Advocate will have the authority to work with taxpayers regarding tax issues and will have access to information held by any state agency regarding the taxpayer's tax issue. The office must submit to the Governor and General Assembly a regular report detailing the operations of the office as well as any suggested legislation for improving Missouri's tax laws. The Missouri Taxpayer's Bill of Rights is amended to include a right to fair and consistent application of Missouri tax laws. The act creates the Study Commission on State Tax Policy. The commission will be composed of the members of the Joint Committee on Tax Policy as well as members of the public who have expertise in the field of taxation. The commission is tasked with examining Missouri's tax system to identify its strengths and weaknesses and to provide any recommendations for improvement. The commission shall cease activities by January 1, 2018. This act requires the promulgation of a rule by Department of Revenue if there has been a change in the interpretation of sales tax laws that modifies which items of personal property or services are taxable. The new interpretation shall not take effect until the rule is promulgated. MIKE HAMMANN
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