SB 325 - Kraus, Will
Abrogates the findings in IBM Corporation v. Director of Revenue 491 S.W.3d 535 (Mo. banc 2016)
Bill Details
Sponsor
LR Number
1497S.01I
Title
SB 325
House Handler
N/A
Journal Page
N/A
Effective Date
August 28, 2017
Committee
Current Status
Informal Calendar S Bills for Perfection--SB 325-Kraus
Quick Links
Amendments
No amendments available
CURRENT BILL SUMMARY
SB 325 - This act abrogates the Missouri Supreme Court's decision in IBM Corporation v. Director of Revenue and instructs the director of the Department of Revenue and all courts of competent jurisdiction to follow the reasoning of the Court in Southwestern Bell Tel. Co. v. Director of Revenue 78 S.W.3d 763 (Mo. banc 2002) and Southwestern Bell Tel. Co. v. Director of Revenue 182 S.W.3d 226 (Mo. banc 2005).
This act is identical to a provision contained in HB 938 (2017) and is similar to a provision contained in HCS/SB 18 (2017) and HCS/SB 332 (2017).
JOSHUA NORBERG