HB 286 -- Sales/Use Tax:  Refund of Taxes

Sponsor:  Smith

This bill requires that any request for a refund of sales taxes
by a person who collects and remits the tax will only be granted
if the person demonstrates to the satisfaction of the Director
of Revenue that the amount will be refunded or credited to the
person who originally paid the sales tax.  The restriction will
not apply if the person seeking the refund shows to the
director's satisfaction that he or she originally paid the tax
and that it was not collected from the purchasers.

Missouri House of Representatives
Last Updated November 26, 2001 at 11:43 am