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Legislators with BillsLegislators(60)
Referred Bills (108)
Requires a business to separately state on each sales receipt a breakdown of each tax paid by the purchaser on a retail sale
Proposes a constitutional amendment authorizing an exemption for certain property from personal property tax for active-duty military personnel stationed outside the country
Prohibits a sheltered workshop's board of directors from holding in reserve any general operating moneys in excess of one year's estimated annual general operating costs with specified exceptions
Requires the Director of the Department of Revenue to enter into the multistate Streamlined Sales and Use Tax Agreement and the department to implement the compliance provisions
Proposes a constitutional amendment relating to income, earnings, and sales taxes
Removes the exemption from sales tax on the sales of newspaper supplies and equipment and requires that revenue to be used to pay for health care costs of certain blind individuals
Requires the Director of the Department of Revenue to enter into the multistate Streamlined Sales and Use Tax Agreement and the department to implement the compliance provisions
Establishes the Missouri Earned Income Tax Credit Act authorizing an individual income tax credit equal to 20% of any earned income tax credit claimed by the taxpayer on his or her federal income tax return
Allows an individual who is 62 years of age or older to defer paying property taxes on his or her residence under certain conditions by filing a claim with the county assessor
Eliminates the state income tax deduction for federal income tax liability beginning January 1, 2013
Clarifies the current exemptions from sales and use tax on specified items used in manufacturing, processing, compounding, mining, or producing any product
Changes the laws regarding the collection of sales and use taxes relating to nexus with Missouri
Allows, upon voter approval, a political subdivision to replace any personal property taxes levied for funding the political subdivision with a revenue-neutral increase in local sales or real property taxes
Requires the Director of the Department of Revenue to enter into the multistate Streamlined Sales and Use Tax Agreement and the department to implement the compliance provisions
Requires the Director of the Department of Revenue to enter into the multistate Streamlined Sales and Use Tax Agreement and the department to implement the compliance provisions
Changes the laws regarding the nonresident entertainer and professional athletic team member income tax
Clarifies the current exemptions from sales and use tax by defining "manufacturing, processing, compounding, mining, or producing" to include testing, installing, calibrating, maintaining, and repairing
Changes the classification of certain new watercraft from personal property to residential property for property taxation purposes
Authorizes a state and local sales and use tax exemption for certain drugs which are prescribed by a practitioner; certain medical equipment, supplies, and devices; and eyeglasses
Establishes the Middle Class Reinvestment Act
Authorizes a state income tax deduction of up to $500 to a taxpayer for the cost of school supplies and books he or she purchased to home school a child
Authorizes a reduction in the corporate income tax rate from 6.25% until the rate is eliminated based on the total of state sales and use tax collected in a fiscal year
Requires the Director of the Department of Revenue to enter into the multistate Streamlined Sales and Use Tax Agreement and the department to implement the compliance provisions
Allows an individual who is 62 years of age or older to defer paying property taxes on his or her residence under certain conditions by filing a claim with the county assessor
Changes the laws regarding the collection of sales and use taxes relating to nexus with Missouri
Eliminates the state income tax deduction for federal income tax liability beginning January 1, 2012
Proposes a constitutional amendment replacing the individual and corporate income tax, corporation and bank franchise taxes, and sales and use tax with a sales tax on certain property and services
Establishes the Paperless Documents and Forms Act which requires the Department of Revenue to develop and implement a method of providing to the public all department documents and forms electronically
Authorizes a sales tax exemption for educational or fitness class fees paid to any health club, athletic club, exercise club, fitness club, or other similar club or facility
Authorizes an income tax credit to any taxpayer who donates cash or food to a senior citizen services center
Requires one cent from the six cent fee that is deposited into the Missouri Wine and Grape Fund to be deposited into the newly created Division of Alcohol and Tobacco Control Enforcement Fund
Changes the laws regarding the corporate franchise tax
Authorizes an income tax dependency exemption deduction for a stillborn child for the taxable year in which the child was born
Establishes the Missouri Earned Income Tax Credit Act which authorizes an individual income tax credit equal to 20% of any earned income tax credit claimed by the taxpayer on his or her federal income tax return
Allows, upon voter approval, a political subdivision to replace any personal property taxes levied for funding the political subdivision with a revenue-neutral increase in local sales or real property taxes
Specifies that farm machinery and equipment as it relates to exemptions for sales tax will include certain all-terrain vehicles
Removes the December 31, 2015 expiration date of the nonresident entertainer and professional athletic team income tax
Prohibits a sheltered workshop's board of directors from holding in reserve any general operating moneys in excess of one year's estimated annual general operating costs with certain specified exceptions
Changes the laws regarding the Missouri individual income tax
Requires the Department of Revenue to establish the necessary rules to implement the compliance provisions of the multistate Streamlined Sales and Use Tax Agreement
Requires the Department of Revenue to establish the necessary rules to implement the compliance provisions of the multistate Streamlined Sales and Use Tax Agreement
Decreases the individual income tax rate, eliminates corporate income tax, authorizes a sales tax on taxable services, and authorizes the Department of Revenue to establish a sales tax rebate program
Authorizes an income tax exemption for the business income of any individual or corporation to be phased-in over five years until the exemption is 50% of the taxpayer's Missouri taxable business income
Exempts new vehicles assembled and sold in Missouri on or after January 1, 2011, from state sales and use taxes
Changes the time period before interest is paid on an overpayment of income tax from four months to 90 days after the last date to file a return, including an extension, or the date the return was filed
Changes the laws regarding the collection of property taxes and the assessment of property
Authorizes an income tax credit for certain small businesses who hire a person who is disabled or recently discharged from a correctional facility
Requires an individual when registering a motor vehicle or trailer to also present a paid receipt or a certified statement that he or she has paid the city property taxes in the preceding year if applicable
Directs the Governor to instruct the Department of Revenue pay interest on any taxpayer refund that is not paid out within 45 days after receipt of a tax return
Authorizes a state and local sales tax exemption for gratuities, whether mandatory or voluntary, provided with the receipt of property or services
Allows taxpayers who own real property to request the assessor and the office of any other county or city official to review the assessment of his or her property
Authorizes St. Louis County, upon voter approval, to impose a sales tax of up to one-tenth of 1% on all retail sales, except for food, to establish, operate, and maintain an emergency communications system
Specifies that the true value in money on real property for property taxation will be the assessed value in 2009 or the most recent sale price until the property is sold
Authorizes a check-off box for the Organ Donor Program Fund to be added to the individual and corporate income tax forms and allows for a separate check donation to be sent in with payment of taxes
Eliminates the annual corporate income tax beginning January 1, 2011
Phases out over a five-year period the state sales and use tax on the retail sales of food and replaces the revenue with an increase in the excise tax on wine and liquor
Exempts residential property owned by an individual 62 years of age or older from certain increases in assessed valuation
Establishes the Missouri Earned Income Tax Credit Act which authorizes an individual income tax credit equal to 20% of any earned income tax credit claimed by the taxpayer on his or her federal income tax return
Establishes the Firearms and Ammunition Sales Tax Holiday
Requires the reporting of health insurance information on Missouri income tax returns and the providing of a notice to those taxpayers eligible for health insurance assistance for dependent children
Requires county governing bodies to allow for installment payments of all or any portion of a taxpayer's current or delinquent real property taxes over a six-month period following the due date
Requires counties to allow installment payments when the property taxes on a homestead increase by more than 15% in any year due to reassessment
Allows sellers to advertise that the required sales tax will be assumed or absorbed into the price of the property sold or the services rendered if the amount of the tax is separately stated
Authorizes an income tax credit for the costs incurred in the renovation of a taxpayer's rented dwelling or residence
Authorizes a sales and use tax exemption for certain physical exercise or personal training classes that provide spiritual benefits to their practitioners
Exempts motor fuel used to operate school buses transporting students for educational purposes from the motor fuel tax
Requires certain corporations to file an annual tax disclosure statement
Authorizes the City of St. Robert to impose, upon voter approval, a transient guest tax to be used for economic development initiatives
Establishes the School Choice Tax Credit Act which authorizes an income tax credit for a taxpayer who donates to a scholarship-granting organization
Prohibits real property taxes from increasing or decreasing by more than 5% above or below the tax levied in the previous year
Eliminates the in-lieu watercraft tax for most watercraft making an owner liable for any state and local sales taxes and requires the revenue be used to assist victims of domestic violence or sexual abuse
Authorizes a sales tax exemption for educational or fitness class fees paid to any health club, athletic club, exercise club, fitness club, or other similar club or facility
Exempts the retail sales of food in St. Louis County from the county's emergency services sales tax
Proposes a constitutional amendment establishing the Missouri Taxpayer Protection Initiative which prohibits state funds from being expended for certain cloning, human research, and abortion services
Expresses the opposition of the General Assembly to any federal or state effort to impose discriminatory taxes on food or beverages
Changes the state and local sales tax rate for a retail sale of personal property or taxable service at a temporary business location or a door-to-door sale to the rate in effect at the purchase location
Changes the interest rate charged for delinquent property taxes in the City of St. Louis
Extends the income tax credit for donations to food pantries from August 28, 2011, until August 28, 2023
Authorizes a state and local sales and use tax exemption for new vehicles assembled and sold in Missouri on or after January 1, 2011, including motorcycles and boats
Establishes the Green Building Tax Credit which authorizes a tax credit for an individual who constructs or rehabilitates an existing structure into a green building, base building, or tenant space
Lowers the maximum penalty on delinquent property taxes in all counties except St. Louis City from 18% to 9% until January 1, 2014
Authorizes a state and local sales and use tax exemption on all sales of horse or utility trailers used solely for agricultural purposes
Specifies that "farm machinery and equipment" as it relates to exemptions for sales tax will include certain all-terrain vehicles
Changes the laws regarding the distribution of the St. Louis County sales tax
Authorizes an income tax deduction for tuition, attendance fees, and school supplies purchased for educating a dependent enrolled in a Missouri elementary or secondary school
Authorizes an individual income tax credit of up to $1,000 for actual educational expenses paid for a taxpayer's dependent or up to $2,000 if the dependent has special emotional and physical needs
Eliminates the individual income tax on Missouri taxable income of $9,000 or less and changes the tax rate to 4% on the amount of income over $9,000
Authorizes an income tax deduction equal to the amount of the down payment on the first-time purchase of a primary residence
Authorizes a state income tax deduction of up to $500 to a taxpayer for the cost of school supplies and books he or she purchased to home school a child
Authorizes a tax credit to an individual, partnership, or corporation for 100% of the salary and benefits paid to an employee while on active military duty as a member of a reserve or national guard unit
Authorizes an income tax credit for donations to the capital improvements fund of any public university in Missouri for its nursing or allied health professions programs
Increases the excise tax on cigarettes from 17 cents to 33 cents per pack of 20 cigarettes to be deposited, less a 3% collection fee, into the General Revenue Fund
Disapproves the State Tax Commission's proposed state regulation regarding the value of each grade of agricultural and horticultural land in Section 137.021, RSMo, for the 2011 and 2012 assessment years
Establishes the Second Amendment Sales Tax Holiday which authorizes an annual state sales and use tax holiday on retail purchases of certain firearms
Recognizes that tax refunds lawfully belong to the people and that the Governor and the Department of Revenue must ensure that income tax refunds are processed and returned in a timely manner
Modifies provisions relating to court actions by the Department of Mental Health and to taxation
Modifies provisions of law allowing interest on overpayments of income tax
Allows political subdivisions to revise certain tax rates
Allows individuals who are 62 years of age or older to defer paying property taxes on their residences under certain conditions by filing a claim with the county assessor
Repeals the hotel and motel license tax limits for all fourth class cities
Requires county governing bodies to allow taxpayers to prepay all or any portion of their property taxes monthly based on their previous year's tax bill
Requires a $2 deduction each pay period from the Governor's personal pay to be deposited into the Governor Nixon's Federal Scratch-Off, Match-Off Fund to purchase a Powerball lottery ticket each week
Increases the deduction for personal and dependency exemptions for income tax
Increases the Missouri dependency exemption from $1,200 to $2,000 for each qualified dependent claimed by a resident
Increases the Missouri dependency exemption from $1,200 to $1,500 for each qualified dependent claimed by a resident
Changes the time period before interest is paid on an overpayment of income tax from four months to 45 days after the last date to file a return, including an extension, or the date the return was filed
Authorizes a homestead property tax exemption phased in over 15 years for certain individuals 65 years of age or older
Authorizes a state income tax deduction for tuition costs for any dependent of a resident taxpayer enrolled in any elementary or secondary school or postsecondary education institution in this state