MO HB2149

Repeals and replaces section 144.021 of Missouri Revised Statutes regarding sales tax procedures and modifications.

Requires the Department of Revenue to notify all affected sellers before any modification to sales tax treatment takes effect when a decision by the Director of Revenue, Administrative Hearing Commission, or court changes which items are taxable.

Relieves sellers of liability for taxes owed under a tax modification if the Department of Revenue fails to notify them before the modification takes effect.

Limits the liability waiver to sellers who were actively selling the affected tangible personal property or services on the date the decision was made or handed down.