HB 374 Modifies provisions relating to sales tax

     Handler: Koenig

Current Bill Summary

- Prepared by Senate Research -

SCS/HCS#2/HB 374 - This act modifies several provisions relating to sales taxes.


Current law requires the Department of Revenue to establish a mapping feature by July 1, 2019, that displays sales tax information of political subdivisions of this state, and requires political subdivisions to submit information to the Department on its sales tax rates by April 1, 2019. This act moves the deadlines to January 1, 2020, for the establishment of the mapping feature, and requires political subdivisions to submit sales tax information by August 28, 2019. Beginning August 28, 2019, the Department shall withhold sales tax due to a political subdivision that has not submitted the required sales tax information until such political subdivision has submitted the information. (Section 32.310)

Beginning January 1, 2020, this act requires local sales tax increases submitted to the voters for approval to include in the ballot language a statement including the highest cumulative sales tax rate within the subdivision if the tax increase is enacted. Upon a request by a political subdivision, the Department of Revenue shall provide such political subdivision with the sales tax rate information required to be included on a ballot. (Sections 67.392 to 94.1012)

These provisions are substantially similar to provisions contained in HCS#2/HB 548 (2019) and HCS/SB 152 (2019).


This act provides that if telecommunications services that are taxable under current law are aggregated with and not separately stated from charges for telecommunications services that are not taxable under current law, the nontaxable services may be subject to tax unless the telecommunications provider can identify by reasonable and verifiable standards the portion of the charges not subject to tax, as described in the act. (Section 144.020)

This provision is identical to SCS/SB 483 (2019) and to a provision contained in SS/SCS/HCS/HB 220 (2019) and HCS/SB 152 (2019), and is substantially similar to HCS/HB 1227 (2019).


This act requires any seller who provides a sales receipt or sales invoice to a purchaser to include on such sales receipt or sales invoice the total rate of all sales tax imposed on the sale. Such total rate shall include all applicable state and local sales taxes. (Section 144.088)

This provision shall become effective January 1, 2021.

This provision is identical to a provision contained in HCS/SB 87 (2019) and is substantially similar to HB 579 (2019).


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