Bill Text: MO HB2367 | 2010 | Regular Session | Introduced
Bill Title: Changes the state and local sales tax rate for a retail sale of personal property or taxable service at a temporary business location or a door-to-door sale to the rate in effect at the purchase location
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2010-05-14 - Referred: Tax Reform (H) [HB2367 Detail]
Download: Missouri-2010-HB2367-Introduced.html
SECOND REGULAR SESSION
95TH GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVES SCHAD (Sponsor), POLLOCK, LOEHNER, JONES (117), FISHER (125) AND DUGGER (Co-sponsors).
5388L.02I D. ADAM CRUMBLISS, Chief Clerk
AN ACT
To amend chapter 144, RSMo, by adding thereto one new section relating to sales taxes on certain sales.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Chapter 144, RSMo, is amended by adding thereto one new section, to be known as section 144.005, to read as follows:
144.005. Notwithstanding any other provision of law to the contrary, when any tangible personal property is sold or any taxable service is rendered at retail to a purchaser by a seller who physically visits the purchaser's place of business or residence or by a business or seller that is selling such tangible personal property or rendering such taxable service at a temporary business location, the rate of the tax levied and imposed upon the seller for the privilege of engaging in the business of selling tangible personal property or rendering taxable service at retail in this state shall be the rate of sales tax in effect at the purchaser's location. All tax revenues derived from sales at retail under this section shall be distributed to the appropriate political subdivisions with jurisdiction over the purchaser's location.
•
