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MO SB281

Bill

Status

Introduced

2/16/2011

Primary Sponsor

Will Kraus

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Origin

Senate

2011 Regular Session

AI Summary

  • Repeals and reenacts section 144.080 of Missouri Revised Statutes relating to sales tax collection and reporting requirements
  • Requires sellers of property or services subject to Missouri sales tax to print the cumulative state and local sales tax rate on receipts issued to consumers
  • Receipt printing requirement applies only to receipts that are electronically printed by a cash register or other electronic device
  • Maintains existing requirements that sellers file quarterly tax returns with the director of revenue and collect taxes from purchasers
  • Maintains existing penalty provisions, including misdemeanor penalties for unlawfully advertising that taxes will be absorbed or not separately stated

Legislative Description

Requires the cumulative state and local tax rate to be printed on sales receipts

Last Action

S Formal Calendar S Bills for Perfection--SB 281-Kraus

5/13/2011

Committee Referrals

Ways And Means And Fiscal Oversight2/17/2011

Full Bill Text

No bill text available