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MO HB2251
Bill
Status
2/25/2010
Primary Sponsor
Sally Faith
Click for details
AI Summary
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Repeals and reenacts Section 144.190, RSMo, relating to refunds of tax overpayments for sales and use taxes.
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Requires the Department of Revenue to establish and maintain a website listing each person who remitted erroneous sales tax amounts and the dates the taxes were charged.
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Allows customers who purchased property or received services subject to erroneous sales taxes to request refunds from the person obligated to remit the tax by submitting original receipts.
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Maintains existing refund procedures including the three-year filing deadline for refund claims and provisions for credits against taxes then due.
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Clarifies procedures for mobile telecommunications service customers to request error corrections within three years, with providers required to respond within sixty days.
Legislative Description
Requires the Department of Revenue to establish and maintain a web site listing each person who has remitted an erroneous sales tax and allows a purchaser to request a refund of erroneously charged taxes
Last Action
Referred: Ways and Means (H)
5/14/2010