MO HB1677

Creates section 32.385 authorizing the Director of Revenue and Commissioner of Administration to enter into reciprocal collection agreements with the federal government to offset federal payments for Missouri tax and nontax debts, and to offset state tax refunds and vendor payments for federal nontax debts.

Establishes section 140.910 creating an administrative garnishment procedure allowing the Director of Revenue to issue orders to withhold assets belonging to taxpayers with delinquent taxes, with provisions for employer notification, employee protections against wrongful discharge, and employer liability for failure to comply.

Modifies sections 143.902, 144.083, 144.380, and 144.690 to require the Director of Revenue to notify the clerk of the circuit court (in addition to the county recorder) when filing or expunging certificates of lien for delinquent taxes.

Amends section 144.083 to extend the date for requiring statements of no tax due from January 1, 2009 to January 1, 2018, and to include income tax (sections 143.011 to 143.071) in the prerequisite requirements for business licenses.

Adds provision to section 144.083 stating that sales tax applies only to the final purchase price paid by the consumer and excludes off-invoice or other negotiated pricing discounts between manufacturers, wholesalers, and retailers.