HB 278 Summary

• Authorizes Missouri to enter into the Streamlined Sales and Use Tax Agreement (SSUTA) to simplify and modernize multistate sales and use tax administration and reduce compliance burden for sellers

• Requires the Department of Revenue to establish rules, participate in central online seller registration system, and maintain databases for tax rates, boundaries, and product taxability

• Implements seller relief provisions including amnesty for previously unregistered sellers who register within 12 months, sourcing rules for sales based on delivery location, and safe harbor protections for reliance on state-certified tax information

• Establishes uniform compliance standards including electronic filing requirements for model sellers, bad debt deduction provisions, and simplified return reporting through the central registration system

• Effective date: January 1, 2012