HB 803 -- Sales/Use Tax:  Simplified Sales and Use Tax Act

Co-Sponsors:  Bray, Kennedy

This bill creates the Simplified Sales and Use Tax
Administration Act.

The act allows the State of Missouri to enter into the
Streamlined Sales and Use Tax Agreement with one or more states
to simplify the sales and use tax laws and brings the laws into
general conformity among the agreeing states.  The act also
allows the state to continue negotiations with other states to
determine the best approach for obtaining conformity.

The act allows the Department of Revenue to adopt administrative
rules and procure goods and services in furtherance of the
cooperative agreement.

The act also provides for the development of certified service
providers for the purpose of collecting and remitting sales and
use tax on behalf of sales and use taxpayers.

The bill will become effective January 1, 2002.

Missouri House of Representatives
Last Updated September 13, 2001 at 2:04 pm