MO HB299

Requires the Missouri Department of Revenue to provide at least 90 days' notice to sellers before any unexpected changes to sales tax rules (from court decisions, administrative rulings, or director orders) can take effect

Relieves sellers of tax liability for any period where the Department failed to provide required notification of sales tax changes

Notifications must be delivered via email to businesses that sign up and posted on the Department of Revenue website

Expands sales tax exemptions for motor vehicles, trailers, boats, and outboard motors to include those owned by not-for-profit civic, social, service, or fraternal organizations for charitable use

Adds sales tax exemptions for vehicles owned by private not-for-profit schools and public elementary, secondary, and higher education institutions for educational purposes