MO HB1678

Amends Section 144.083 to require statements of no tax due from the Department of Revenue before issuance or renewal of city, county, or state retail business licenses.

Expands the taxes covered by the statement of no tax due to include use tax (sections 144.600 to 144.745) and corporate income tax (sections 143.011 to 143.071), effective January 1, 2018.

Requires the statement of no tax due to be dated no more than 90 days before submission for license application or renewal.

Specifies that sales tax applies only to the sale price paid by the final purchaser, excluding off-invoice discounts or other pricing discounts negotiated between manufacturers, wholesalers, and retailers.

Permits revocation of local occupation licenses and state licenses if the retailer's sales tax license is revoked by the director of revenue.