HB 2140 Creates the "Missouri Task Force on Fair, Nondiscriminatory Local Taxation Concerning Motor Vehicles, Trailers, Boats, and Outboard Motors."
Sponsor: Wasson
LR Number: 5496S.04T Fiscal Notes
Committee: Governmental Accountability and Fiscal Oversight
Last Action: 5/4/2016 - Signed by Governor Journal Page: H3010
Title: SCS HCS HB 2140 Calendar Position:
Effective Date: August 28, 2016
House Handler: Hoskins

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Current Bill Summary


SCS/HCS/HB 2140 - Under current law, local taxing jurisdictions have until November 2016 to place the issue of whether to repeal application of the local sales tax to the titling of motor vehicles, trailers, and outboard motors that are subject to state sales tax and purchased from a source other than a licensed dealer on the ballot.

Under this act, taxing jurisdictions where these taxes were repealed or jurisdictions that failed to put the issue on the ballot before November 2016 may place the issue on any subsequent ballot before 2018 with language outlined in the act.

This act also creates the "Missouri Task Force on Fair, Nondiscriminatory Local Taxation Concerning Motor Vehicles, Trailers, Boats, and Outboard Motors." Membership for this task force is outlined in the act.

The task force shall attempt to address the disparity in taxation after Street v. Director of Revenue, 361 S.W.3d 355 (Mo. 2012) (en banc), the need for local jurisdictions to receive revenue to provide services required by SB 23 (2013), and the need to not competitively disadvantage Missouri dealers. The task force shall review evidence regarding methods to address the goals of the task force and develop legislation that will not discriminate against Missouri dealers.

The task force will submit a report on its findings (including any dissenting opinions) to the Governor and General Assembly by December 31, 2017. The task force shall expire after submission of this report or on January 1, 2018, whichever is earlier.

This act is substantially similar to SCS/SB 906 (2016).

DOMENIC SITA