+ − Summary
+ − Full Text
+ − Actions (4)
On May 2, 2014 in the House:
- Died in Finance and Tax Subcommittee
On March 4, 2014 in the House:
On November 22, 2013 in the House:
- Referred to Finance and Tax Subcommittee; Appropriations Committee
On October 25, 2013 in the House:
+ − Statutes Amended (40)
- 11.45 - Definitions; duties; authorities; reports; rules.
- 196.012 - Definitions.
- 202.18 - Allocation and disposition of tax proceeds.
- 203.01 - Tax on gross receipts for utility and communications services.
- 212.02 - Definitions.
- 212.03 - Transient rentals tax; rate, procedure, enforcement, exemptions.
- 212.0306 - Local option food and beverage tax; procedure for levying; authorized uses; administration.
- 212.031 - Tax on rental or license fee for use of real property.
- 212.04 - Admissions tax; rate, procedure, enforcement.
- 212.05 - Sales, storage, use tax.
- 212.0506 - Taxation of service warranties.
- 212.052 - Research or development costs; exemption.
- 212.054 - Discretionary sales surtax; limitations, administration, and collection.
- 212.055 - Discretionary sales surtaxes; legislative intent; authorization and use of proceeds.
- 212.0596 - Taxation of mail order sales.
- 212.06 - Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax.
- 212.07 - Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions.
- 212.08 - Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.
- 212.094 -
- 212.12 - Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required.
- 212.13 - Records required to be kept; power to inspect; audit procedure.
- 212.15 - Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review.
- 212.17 - Credits for returned goods, rentals, or admissions; goods acquired for dealer’s own use and subsequently resold; additional powers of department.
- 212.18 - Administration of law; registration of dealers; rules.
- 212.20 - Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.
- 213.015 - Taxpayer rights.
- 213.052 -
- 213.0521 -
- 213.215 -
- 213.256 - Simplified Sales and Use Tax Administration Act.
- 213.2562 -
- 213.2567 -
- 218.245 - Revenue sharing; apportionment.
- 218.65 - Emergency distribution.
- 288.1045 - Qualified defense contractor and space flight business tax refund program.
- 288.11621 - Spring training baseball franchises.
- 288.1169 - International Game Fish Association World Center facility.
- 551.102 - Definitions.
- 790.0655 - Purchase and delivery of handguns; mandatory waiting period; exceptions; penalties.
- 212.06 - Sales, storage, use tax; collectible from dealers; "dealer" defined; dealers to collect from purchasers; legislative intent as to scope of tax.
+ − Sponsors (7)