MO HB184

Shifts motor vehicle sales tax from seller-based to buyer-based system by imposing 4% tax at time of vehicle titling rather than at point of sale, effective first day of second calendar quarter after director of revenue receives notice.

Requires local taxing jurisdictions (except those with prior local use tax) to place ballot questions between November 2014 and November 2016 asking voters whether to discontinue applying local sales tax to titling of out-of-state purchased motor vehicles, trailers, boats, and outboard motors; if voters approve or jurisdiction fails to hold election, local tax on such titling ceases March 1, 2017.

Modifies enhanced enterprise zone designation process to require governing authority approval by ordinance or resolution rather than petition filing with department, eliminating prior department approval requirement.

Establishes Missouri Works Program (sections 620.2000-620.2020) offering tax credits and withholding tax retention to qualified companies creating new jobs or retaining existing jobs, with benefits ranging from 5-10 years depending on job creation levels and wages, subject to annual cap of $106-116 million in tax credits per fiscal year.

Makes provisions regarding motor vehicle taxation and related sections nonseverable, meaning if any provision is held invalid, all provisions become invalid.