MO HB1582

Creates new section 32.088 requiring a "no tax due" statement from the Department of Revenue dated within 90 days as a prerequisite for issuance or renewal of any city, county, or state occupation license for conducting a business, effective January 1, 2012.

Authorizes the Director of Revenue to enter into agreements with state licensing agencies to identify delinquent taxpayers and suspend licenses within 90 days of notice if taxes under income tax, sales tax, or specific fee statutes remain unpaid.

Amends section 105.716 to require claimants seeking payment from the State Legal Expense Fund to produce a no tax due statement from the Department of Revenue, and allows offset of any delinquent state tax debt against such payments.

Modifies section 144.083 to reference the new section 32.088 requirements for retail sales license holders and clarifies that sales tax applies only to the sale price paid by the final purchaser, not to off-invoice or other negotiated discounts.

Establishes that subsection 4 of section 144.083 (requiring income tax no tax due statements for retail businesses) is effective only from January 1, 2009 through December 31, 2011.