MO SB18

Requires the Department of Revenue to notify affected sellers before any sales tax modification takes effect when a decision by the director of revenue, administrative hearing commission, or court changes which items are taxable in an unexpected way

Sellers who are not notified of sales tax changes are relieved of tax liability until they receive notification from the department

The liability waiver applies only to sellers actively selling the affected property or service on the date of the decision, not to sellers who previously remitted tax on those items or had prior notice

Notification must be delivered by U.S. mail, electronic mail, or other secure electronic direct communication; website updates alone do not satisfy the notification requirement

Amends Section 144.021, RSMo, relating to Missouri's sales and use tax law