MO HB1026

Amends Section 144.021, RSMo to require the Department of Revenue to notify all affected sellers before any sales tax modification takes effect when a decision by the director of revenue, administrative hearing commission, or court changes which items of tangible personal property or services are taxable

Sellers who are not notified by the Department of Revenue are relieved of liability for taxes that would be due under the modification until they receive notification

Liability waiver applies only to sellers actively selling the affected type of property or service on the date the decision is made, and does not apply to sellers who previously remitted tax on the items or had prior notice of the tax obligation

Notification must be delivered by U.S. mail or electronic mail; website updates alone do not satisfy the notification requirement