MO HB551

Expands the tax types covered in "statement of no tax due" requirements to include sections 144.600 to 144.745 and changes the upper limit from section 143.261 to section 143.265.

Updates the effective date for requiring statements of no tax due from individual or corporations from January 1, 2009 to January 1, 2017.

Clarifies that the statement of no tax due requirement applies to any individual or corporation subject to taxes under sections 143.011 to 143.071, replacing the previous reference to sections 143.191 to 143.265 and 144.010 to 144.510.

Requires the statement of no tax due to be dated no more than 90 days before submission for application or renewal of city or county occupation licenses or state licenses for retail businesses.

Specifies that sales tax applies only to the sale price paid by the final purchaser and not to off-invoice discounts or other pricing discounts negotiated between manufacturers, wholesalers, and retailers.