MO HB759

Purchasers who paid sales/use tax to a vendor may submit refund claims directly to the Director of Revenue, bypassing the vendor under certain conditions

Reduces the time a vendor has to respond to a purchaser's written request for an assignment of rights from 60 days to 30 days

Removes the seller's ability to block a refund by objecting within 30 days; the Director of Revenue may now issue refunds after notifying the seller

Refund claims are considered filed 30 days after the Director notifies the seller, rather than requiring seller agreement or non-response

Adds exceptions allowing refunds even after a prior refund on the same issue, including when claims are filed by purchasers under subsection 4 or for use tax remitted directly by purchasers