HB 1828 -- SALES AND USE TAX REGULATIONS

SPONSOR:  Sutherland

COMMITTEE ACTION:  Voted "do pass by consent" by the Committee on
Ways and Means by a vote of 7 to 0.

This bill requires the Director of the Department of Revenue to
establish and enforce reasonable sales and use tax rules and
regulations to efficiently secure payment of and accounting for
the state sales and use tax as imposed in Chapter 144, RSMo.

FISCAL NOTE:  No impact on state funds in FY 2009, FY 2010, and
FY 2011.

PROPONENTS:  Supporters say that the bill regulates changes in
the sales and use tax in Chapter 144, RSMo.  Currently, when a
new section is added to the sales tax law, a revision must be
made in this section to reflect the changes in order for the
Department of Revenue to have the authority to establish
regulations.  The bill will keep the section from continuously
needing to be changed.

Testifying for the bill were Representative Sutherland; Missouri
Retailers Association; and Department of Revenue.

OPPONENTS:  There was no opposition voiced to the committee.

Missouri House of Representatives
94th General Assembly, 2nd Regular Session
Last Updated October 15, 2008 at 3:11 pm