MO HB2218

Allows purchasers to file refund claims directly with the director of revenue for sales or use taxes paid to vendors, provided the purchaser obtains a notarized assignment of rights from the vendor or demonstrates efforts to locate the vendor within 60 days.

Requires the director of revenue to notify registered sellers of refund claims filed by purchasers and prohibits payment if the seller objects within 30 days; seller silence or agreement allows the refund to proceed.

Permits purchasers to appeal denials of refund claims within 60 days of notice, with this right extended retroactively to claims denied on or after January 1, 2007 based on electronic software transmission exemptions if appealed by September 28, 2012.

Prevents duplicate refunds for the same issue unless the claim involves a purchaser filing under the new direct-claim provisions, use tax remittance by the purchaser, or new information, court decisions, or regulatory changes warrant an additional refund.

Requires the director of revenue to respond to binding letter ruling requests within 60 days or be barred from pursuing collection on the assessed issue.