SB 584 Summary

• Removes the net worth and employee count limitations that previously applied to small businesses seeking burden-of-proof protections in tax disputes with the Missouri Department of Revenue.

• Adds new section 137.133 requiring county assessors in charter counties with over 950,000 inhabitants to include a bold disclosure statement on correspondence requesting taxpayer information, stating that disclosure is voluntary and information may become public record.

• Creates new sales tax exemptions for prescription drugs and devices used for terminal illnesses (section 144.052) and for electrical energy and equipment used in data storage/processing facilities (section 144.058).

• Modifies sales tax definitions and exemptions related to admission charges for entertainment events and adds marina fuel exemptions, while clarifying tax treatment of manufactured homes and modular units.

• Extends the expiration date of the regional jail district sales tax authorization from September 30, 2015 to September 30, 2027.