MO HB379

Beginning January 1, 2016, a statement from the Department of Revenue showing no tax is due under state income tax (sections 143.191-143.265) or sales tax (sections 144.010-144.510) is required for issuance or renewal of any city or county business license, including licenses for merchants, manufacturers, and all business occupations.

Beginning January 1, 2016, any person or entity submitting a bid on publicly funded projects must include a statement of no tax due from the Department of Revenue along with copies of applicable city and county business licenses.

Bids on public projects that fail to include the required no-tax-due statement and copies of applicable business licenses shall not be awarded.

The statement of no tax due must be dated no more than 90 days before the date of submission for license applications, renewals, or bids.