HB 1202 -- 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
the Department 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 October 11, 2002 at 9:00 am