Missouri SB 46: Modifies several provisions relating to taxation

Bill Text

FIRST REGULAR SESSION
SENATE BILL NO. 46
100TH GENERAL ASSEMBLY
INTRODUCED BY SENATOR KOENIG.
Pre-filed December 1, 2018, and ordered printed.
ADRIANE D. CROUSE, Secretary.
0531S.02I
AN ACT
To repeal sections 32.087, 66.601, 66.620, 67.395, 67.525, 67.571, 67.576, 67.578,
67.581, 67.582, 67.583, 67.584, 67.712, 67.713, 67.729, 67.737, 67.738, 67.745,
67.782, 67.799, 67.997, 67.1300, 67.1303, 67.1305, 67.1545, 67.1712, 67.1713,
67.1775, 67.1959, 67.1971, 67.2000, 67.2030, 67.2525, 67.2530, 94.578, 94.605,
94.660, 94.705, 94.900, 143.011, 143.121, 144.010, 144.011, 144.014, 144.020,
144.021, 144.030, 144.032, 144.043, 144.049, 144.054, 144.060, 144.069,
144.080, 144.083, 144.100, 144.140, 144.190, 144.210, 144.285, 144.517,
144.526, 144.600, 144.605, 144.655, 144.710, 144.759, 144.761, 144.1000,
144.1003, 144.1006, 144.1009, 144.1012, 144.1015, 184.845, 221.407, 238.235,
238.410, and 644.032, RSMo, and to enact in lieu thereof eighty-five new
sections relating to taxation, with penalty provisions and an effective date.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Sections 32.087, 66.601, 66.620, 67.395, 67.525, 67.571, 67.576,
2 67.578, 67.581, 67.582, 67.583, 67.584, 67.712, 67.713, 67.729, 67.737, 67.738,
3 67.745, 67.782, 67.799, 67.997, 67.1300, 67.1303, 67.1305, 67.1545, 67.1712,
4 67.1713, 67.1775, 67.1959, 67.1971, 67.2000, 67.2030, 67.2525, 67.2530, 94.578,
5 94.605, 94.660, 94.705, 94.900, 143.011, 143.121, 144.010, 144.011, 144.014,
6 144.020, 144.021, 144.030, 144.032, 144.043, 144.049, 144.054, 144.060, 144.069,
7 144.080, 144.083, 144.100, 144.140, 144.190, 144.210, 144.285, 144.517, 144.526,
8 144.600, 144.605, 144.655, 144.710, 144.759, 144.761, 144.1000, 144.1003,
9 144.1006, 144.1009, 144.1012, 144.1015, 184.845, 221.407, 238.235, 238.410, and
10 644.032, RSMo, are repealed and eighty-five new sections enacted in lieu thereof,
11 to be known as sections 32.070, 32.086, 32.087, 66.620, 67.395, 67.525, 67.571,
12 67.576, 67.578, 67.581, 67.582, 67.583, 67.584, 67.712, 67.713, 67.729, 67.737,
EXPLANATION--Matter enclosed in bold-faced brackets [thus] in this bill is not enacted and is
intended to be omitted in the law.

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13 67.738, 67.745, 67.782, 67.799, 67.997, 67.1300, 67.1303, 67.1305, 67.1545,
14 67.1712, 67.1775, 67.1959, 67.2000, 67.2030, 67.2525, 67.2530, 94.578, 94.605,
15 94.660, 94.705, 94.900, 143.011, 143.121, 144.010, 144.011, 144.014, 144.020,
16 144.021, 144.022, 144.030, 144.032, 144.049, 144.054, 144.060, 144.079, 144.080,
17 144.082, 144.083, 144.084, 144.100, 144.105, 144.109, 144.110, 144.111, 144.112,
18 144.113, 144.114, 144.123, 144.124, 144.125, 144.140, 144.190, 144.210, 144.212,
19 144.285, 144.526, 144.595, 144.600, 144.612, 144.655, 144.710, 144.759, 144.761,
20 184.845, 221.407, 238.235, 238.410, and 644.032, to read as follows:
32.070. 1. The director of the department of revenue shall enter
2 into the streamlined sales and use tax agreement with one or more
3 states to simplify and modernize sales and use tax administration in
4 order to substantially reduce the burden of tax compliance for all
5 sellers and for all types of commerce. In furtherance of the streamlined
6 sales and use tax agreement, the director of the department of revenue
7 may act jointly with other states that are members of the streamlined
8 sales and use tax agreement to establish standards for certification of
9 a certified service provider and certified automated system and
10 establish performance standards for multistate sellers.
11 2. The director of the department of revenue may take other
12 action reasonably required to implement the provisions set forth in the
13 streamlined sales and use tax agreement, including, but not limited to,
14 the promulgation of rules and the joint procurement, with other
15 member states, of goods and services in furtherance of the streamlined
16 sales and use tax agreement.
17 3. For the purposes of representing the state as a member of the
18 agreement and, if necessary, amending the agreement, the state shall
19 be represented by four delegates, one of whom shall be appointed by
20 the governor, one shall be a member of the general assembly appointed
21 by the president pro tempore of the senate, one shall be a member of
22 the general assembly appointed by the speaker of the house of
23 representatives, with the director of the department of revenue or the
24 director's designee as the fourth delegate. The delegates shall
25 recommend to the committees responsible for reviewing tax issues in
26 the senate and the house of representatives each year any amendment
27 of state statutes required to be substantially in compliance with the
28 agreement. Such delegates shall make a written report by the fifteenth
29 day of January each year regarding the status of the agreement.

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30 4. The department of revenue shall promulgate rules necessary
31 to implement the provisions of the streamlined sales and