HB 1890 -- SALES/USE TAX:  TELECOMMUNICATIONS SOURCING ACT
(Hilgemann)

This bill establishes the source location of mobile
telecommunications services for purposes of local sales and use
taxation.  The source location will be the definition provided by
federal law which is the primary area of use by the customer and
not the location of the provider of the telecommunication
service.

The bill will become effective August 1, 2002.

FISCAL NOTE:  Estimated Net Effect on All Funds of $0 in FY 2003,
FY 2004, and FY 2005.

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