HB 1463 - Local Sales Tax Distribution Changes

• Repeals and replaces sections 66.620, 66.630, 94.850, and 94.857 of Missouri law governing county and municipal sales tax distribution formulas.

• Phases out complex redistribution formulas for Group A cities between 2013-2015, transitioning to a simpler population-based distribution system beginning January 1, 2015.

• Changes motor vehicle sales tax distribution from 75% traditional/25% transaction-based (through 2012) to 100% traditional distribution starting January 1, 2015.

• For municipal sales taxes under sections 94.850-94.857, simplifies distribution to direct allocation based on sales location beginning January 1, 2013, eliminating previous redistribution formulas.

• Makes all provisions of the act nonseverable, meaning if any provision is invalidated by court decision, the entire act is invalidated.