MO HB819

Allows the Department of Revenue to use electronic means to fulfill its duties related to administering and collecting state taxes and fees, with statutory notification requirements satisfied by electronic notification when taxpayers consent.

Permits electronic mail notifications beginning January 1, 2012, for communications required under chapters 142, 143, 144, 147, 149, 211, 301-304, 306, 454, 544, 571, and 577, if the recipient provides an email address and consents to electronic receipt.

Requires certain taxpayers and preparers to file returns electronically or with two-dimensional barcodes: individual income tax preparers filing more than 100 returns (2011) or more than 11 returns (2012 onward); corporate tax preparers filing more than 10 returns; and employers withholding $4,000 or more in at least six months.

Requires sellers with aggregate state sales tax of $4,000 or more in at least six months to submit sales tax returns electronically and use electronic payment systems beginning January 1, 2013.

Imposes penalties of 2-10% of assessed taxes for failures to comply with electronic filing and reporting requirements, with a rebuttable presumption that non-compliance is willful neglect; allows businesses to request electronic records in standard formats from the Department of Revenue.