Missouri HB 644: Modifies provisions relating to use taxes

Bill Text

FIRST REGULAR SESSION
HOUSE COMMITTEE SUBSTITUTE FOR
HOUSE BILL NO. 644
101ST GENERAL ASSEMBLY
1305H.02C DANA RADEMAN MILLER, Chief Clerk
AN ACT
To repeal sections 32.310, 144.605, and 144.757, RSMo, and to enact in lieu thereof five new
sections relating to use taxes.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Sections 32.310, 144.605, and 144.757, RSMo, are repealed and five new
2 sections enacted in lieu thereof, to be known as sections 32.310, 144.605, 144.637, 144.752, and
3 144.757, to read as follows:
32.310. 1. The department of revenue shall create and maintain a mapping feature on
2 its official public website that displays sales and use tax information of political subdivisions
3 of this state that have taxing authority, including the current tax rate for each sales and use tax
4 imposed and collected. Such display shall have the option to showcase the borders and
5 jurisdiction of the following political subdivisions on a map of the state to the extent that such
6 political subdivisions collect sales or use tax:
7 (1) Ambulance districts;
8 (2) Community improvement districts;
9 (3) Fire protection districts;
10 (4) Levee districts;
11 (5) Library districts;
12 (6) Neighborhood improvement districts;
13 (7) Port authority districts;
14 (8) Tax increment financing districts;
15 (9) Transportation development districts;
16 (10) School districts; or
EXPLANATION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is intended
to be omitted from the law. Matter in bold-face type in the above bill is proposed language.

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17 (11) Any other political subdivision that imposes a sales or use tax within its borders
18 and jurisdiction.
19 2. The mapping feature shall also have the option to superimpose state house of
20 representative districts and state senate districts over the political subdivisions.
21 3. A political subdivision collecting sales or use tax listed in subsection 1 of this section
22 shall provide to the department of revenue mapping and geographic data pertaining to the
23 political subdivision's borders and jurisdictions. The political subdivision shall certify the
24 accuracy of the data by affidavit and shall provide the data in a format specified by the
25 department of revenue. Such data shall be sent to the department of revenue by April 1, 2019,
26 and shall be updated and sent to the department if a change in the political subdivision's borders
27 or jurisdiction occurs thereafter.
28 4. The department of revenue may contract with another entity to build and maintain the
29 mapping feature.
30 5. By July 1, 2019, the department shall implement the mapping feature using the data
31 provided to it under subsection 3 of this section.
144.605. The following words and phrases as used in sections 144.600 to 144.745 mean
2 and include:
3 (1) "Calendar quarter", the period of three consecutive calendar months ending on March
4 thirty-first, June thirtieth, September thirtieth, or December thirty-first;
5 (2) "Engages in business activities within this state" includes:
6 (a) Maintaining or having a franchisee or licensee operating under the seller's trade name
7 in this state if the franchisee or licensee is required to collect sales tax pursuant to sections
8 144.010 to 144.525;
9 (b) Soliciting sales or taking orders by sales agents or traveling representatives;
10 (c) A vendor is presumed to engage in business activities within this state if any person,
11 other than a common carrier acting in its capacity as such, that has substantial nexus with this
12 state:
13 a. Sells a similar line of products as the vendor and does so under the same or a similar
14 business name;
15 b. Maintains an office, distribution facility, warehouse, or storage place, or similar place
16 of business in the state to facilitate the delivery of property or services sold by the vendor to the
17 vendor's customers;
18 c. Delivers, installs, assembles, or performs maintenance services for the vendor's
19 customers within the state;

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20 d. Facilitates the vendor's delivery of property to customers in the state by allowing the
21 vendor's customers to pick up property sold by the vendor at an office, distribution facility,
22 warehouse, storage place, or similar place of business maintained by the person in the state; or
23 e. Conducts any other activities in the state that are significantly associated with the
24 vendor's ability to establish and maintain a market in the state for the sales;
25 (d) The presumption in paragraph (c) of this subdivision may be rebutted by
26 demonstrating that the person's activities in the state are not significantly associated with the
27 vendor's ability to establish or maintain a market in this state for the vendor's sales;
28 (e) Notwithstanding paragraph (c) of this subdivision, a vendor shall be presumed to
29 engage in business activities within this state if the vendor enter