HB1030 Summary

• Transfers powers and duties of the State Tax Commission and Collector of Revenue to the Department of Revenue; abolishes the Collector position and consolidates tax administration under a single director appointed by the governor.

• Authorizes the Department of Revenue to collect debts owed to any state agency upon referral, with a 10 percent collection cost added to referred debts and authority to use garnishment and other remedies under sections 140.910 and 143.902.

• Establishes a tax amnesty program from August 1 to October 31, 2012, waiving all penalties, additions to tax, and interest on unpaid state taxes due on or before December 31, 2011, provided the taxpayer pays in full and complies with tax laws for eight years thereafter.

• Allows the Department of Revenue to retain one percent of local sales and use tax collections for administrative costs and permits the director to mail tax documents by first-class mail instead of certified mail under certain conditions.

• Allows purchasers to seek direct refunds from the Department of Revenue for sales taxes paid to vendors, with provisions requiring vendor consent or demonstration that the vendor cannot be located, and establishing procedures for seller notification and objection rights.