HB 1765 -- Sales/Use Tax:  Streamlined Sales Tax

Sponsor:  Bray

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

The bill 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 bring the laws into
general conformity among the agreeing states.  The bill also
allows the state to continue negotiations with other states to
determine the best approach for obtaining conformity.

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

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

Missouri House of Representatives
Last Updated October 11, 2002 at 9:02 am