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MO HB1249

Bill

Status

Introduced

3/12/2015

Primary Sponsor

Kathryn Swan

Click for details

Origin

House of Representatives

2015 Regular Session

AI Summary

  • Removes the November 2016 deadline for local jurisdictions to hold ballot elections on whether to repeal local sales tax on titling of motor vehicles, trailers, boats, and outboard motors purchased from non-Missouri dealers, allowing such elections to occur at any time

  • Requires local jurisdictions that previously ceased collecting sales tax on out-of-state vehicle purchases to obtain voter approval before reinstating the tax, using a specified ballot question

  • Clarifies that local use taxes adopted under section 144.757 shall apply to titling of motor vehicles, trailers, boats, and outboard motors purchased from non-Missouri dealers unless specifically excluded by ordinance

  • Prevents double taxation by requiring the Department of Revenue to collect either sales or use tax, but not both, from jurisdictions that have both taxes on out-of-state vehicle titling

  • Changes language from "shall be imposed" to "may be imposed" regarding local sales taxes on state-taxable transactions, providing local jurisdictions more flexibility in tax application

Legislative Description

Modifies provisions relating to sales and use tax

Last Action

Referred: Ways and Means(H)

5/15/2015

Committee Referrals

Ways And Means5/15/2015

Full Bill Text

No bill text available