MO HB695

Requires the Missouri Department of Revenue to notify all affected sellers before any modification to sales tax determinations takes effect, when changes result from decisions by the director of revenue, administrative hearing commission, or courts

Relieves sellers of tax liability for taxes that would be due under a modification until they receive notification from the department

Limits the liability waiver to sellers actively selling the affected type of property or service on the date of the decision; excludes sellers who previously remitted the tax or had prior notice

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

Requires changes resulting from director of revenue or administrative hearing commission decisions to be submitted to the Joint Committee on Administrative Rules for review before taking effect