HB1098 - TAX REPORTING AND REVISIONS - Goward, Russell
HB1098 DIRECTOR OF REVENUE MAY RELEASE INFORMATION TO A CITY IMPOSING A TOBACCO TAX TO AID CITY IN COLLECTION.
Sponsor: Goward, Russell (60) Effective Date: 00/00/00
CoSponsor: LR Number: 2740-01
Last Action: 07/10/96 - Delivered to Secretary of State
Approved CCS HB 1098
Next Hearing:Hearing not scheduled
Calendar:Bill currently not on calendar
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Available Bill Summaries for HB1098
| Truly Agreed | Perfected | Committee | Introduced |

Available Bill Text for HB1098
| Truly Agreed | Perfected | Committee | Introduced |

Available Fiscal Notes for HB1098

BILL SUMMARIES

TRULY AGREED

CCS HB 1098 -- CIGARETTE TAX RECORDS; TAX PROCEDURES

This bill authorizes the disclosure of certain tax records by
the Director of Revenue pertaining to the administration,
collection, and enforcement of the state cigarette/tobacco tax
to political subdivisions that are necessary for ensuring
compliance of any cigarette or tobacco tax imposed by the
political subdivision.

The director is allowed to disclose records that identify all
companies licensed in this state as wholesalers of cigarette or
tobacco products or other licensed persons subject to the state
cigarette/tobacco tax.

This bill allows a delinquent taxpayer an informal hearing with
the director.  This hearing will be an informal discussion to
facilitate a negotiated settlement.

This bill clarifies sales tax law regarding leased or rented
tangible personal property.  This clarification will prevent the
double-taxation of leased or rented tangible personal property.

Residency requirements are clarified and "disabled" redefined
for the purposes of obtaining a senior citizens disabled veteran
property tax credit for state income tax purposes.

This bill also changes sales tax requirements for tangible
property which is shipped and sold outside the state.


PERFECTED

HB 1098 -- CIGARETTE/TOBACCO TAX (Goward)

This bill authorizes the disclosure of certain tax records by
the Director of Revenue pertaining to the administration,
collection and enforcement of the state cigarette/tobacco tax to
political subdivisions which are necessary for ensuring
compliance of any cigarette or tobacco tax imposed by the
political subdivision.

The bill also allows disclosure of records by the Director of
Revenue which identify all companies licensed in this state as
wholesalers of cigarette or tobacco products or other licensed
persons subject to the state cigarette/tobacco tax.

FISCAL NOTE:  No impact on state funds.


COMMITTEE

HB 1098 -- CIGARETTE\TOBACCO TAX

SPONSOR:  Goward

COMMITTEE ACTION:  Voted "do pass" by the Committee on
Governmental Organization and Review by a vote of 9 to 0.

This bill authorizes the disclosure of certain tax records by
the Director of Revenue pertaining to the administration,
collection and enforcement of the state cigarette/tobacco tax to
political subdivisions which are necessary for ensuring
compliance of any cigarette or tobacco tax imposed by the
political subdivision.

The bill also allows disclosure of records by the Director of
Revenue which identify all companies licensed in this state as
wholesalers of cigarette or tobacco products or other licensed
persons subject to the state cigarette/tobacco tax.

FISCAL NOTE:  No impact on state funds.

PROPONENTS:  Supporters say that this bill will help cities and
counties verify their own local cigarette/tobacco tax collection.

Testifying for the bill were Representative Goward; Missouri
Association of Candy and Tobacco Distributors; Missouri
Retailers Association; Missouri Grocers Association; and the
Missouri Municipal League.

OPPONENTS:  There was no opposition voiced to the committee.

Steve Bauer, Research Analyst


INTRODUCED

HB 1098 -- Cigarette/Tobacco Tax

Sponsor:  Goward

This bill authorizes the disclosure of certain tax records by
the Director of Revenue pertaining to the administration,
collection and enforcement of the state cigarette/tobacco tax to
political subdivisions which are necessary for ensuring
compliance of any cigarette or tobacco tax  imposed by the
political subdivision.

The bill also allows disclosure of records by the Director of
Revenue which identify all companies licensed in this state as
wholesalers of cigarette or tobacco products or other licensed
persons subject to the state cigarette/tobacco tax.


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Last Updated October 30, 1996 at 10:40 am