MO SB717

Beginning January 1, 2012, applicants for city, county, or state business licenses must possess a "no tax due" statement from the Department of Revenue, dated within 90 days of application or renewal.

The no tax due statement must verify no delinquency under income tax sections 143.191-143.265 or 144.010-144.510, and sections 143.431-143.471 or 147.010-147.120 if an assessment has become final, and no fees due under sections 260.262 or 260.273.

The Director of Revenue may enter into agreements with state licensing agencies to verify applicant tax compliance, and must notify licensees of delinquencies; licenses shall be suspended within 90 days unless delinquencies are remedied or payment arrangements are made.

No funds may be expended from the State Legal Expense Fund except upon production of a no tax due statement, and any payments owed by claimants shall be offset against delinquent tax debts before payment is made.

Sales tax applies only to the final sale price paid by the purchaser and not to off-invoice discounts or other pricing mechanisms negotiated between manufacturers, wholesalers, and retailers.