SB 830 - This act brings Missouri sales and use tax laws into compliance with the streamlined sales and use tax agreement. Compliance involves modifying many sections throughout the law, based upon meeting the following criteria: (1) The sourcing of sales must be changed to be based on receipt. This means that current law is modified, where necessary, to consider the point of sale, and thus the applicable tax rate, to be the point of receipt of the product; (2) When a city annexes property, the change to the tax rate will take place on the first day of the second calendar quarter after the Director of Revenue receives notice of the boundary change; (3) The same provisions as in (2) shall apply to rate changes; (4) All sales taxes must be administered at the state level if they are not already; (5) All state and local sales taxes must have the same base. This means that exemptions at the state and local level must be identical; (6) Certain definitions, including a definitions for "delivery charges", "food" "lease or rental", "purchase price", "sales price", "tangible personal property" and other modified definitions, must be adopted from the streamlined sales and use tax agreement; (7) The Department of Revenue can require electronic filing and payment of the sales and use tax; (8) Registration for out of state sellers is simplified and no bond is required; (9) No caps or thresholds may exist on the collection of sales or use taxes; and (10) Out of state sellers must be offered uniform, simplified, electronic filing. The act is similar to SB 631 (2003). JEFF CRAVER