MO HB1484

Enacts the "Paperless Documents and Forms Act" requiring the Department of Revenue to develop and implement electronic versions of all tax forms and documents by January 1, 2019, allowing electronic submission while not prohibiting paper forms.

Authorizes the Director of Revenue to use electronic means to fulfill department duties and satisfy statutory notification requirements when taxpayers consent to electronic notification.

Permits the Department to transmit required notifications by electronic mail under chapters 142, 143, 144, 147, 149, 211, 301, 302, 303, 304, 306, 454, 544, 571, and 577 when recipients provide email addresses and consent.

Requires certain taxpayers and tax preparers to file returns electronically beginning January 1, 2012-2014, with 2% penalty on tax for non-compliance unless reasonable cause is established; applies to individual income tax preparers filing over 10 returns, corporate preparers, employers withholding $4,000+ monthly, and sales tax sellers with $4,000+ state sales tax monthly.

Prohibits tax return preparers and software companies from charging separate fees for required electronic filing and establishes civil penalties of $500-$1,000 for violations.