BURDEN OF PROOF IN TAX LIABILITY DISPUTES

(Section 136.300)

Currently, the Director of Revenue has the burden of proof in tax liability disputes if the taxpayer meets certain requirements. One such requirement is that if the taxpayer is a partnership, corporation, or trust, the taxpayer's net worth doesn't exceed $7 million and the taxpayer has no more than 500 employees. This act removes this requirement to put the burden of proof on the Director of Revenue. The act also allows the burden of proof to be placed on the Director of Revenue in tax exemption cases.

This provision is similar to SB 829 (2014) and HB 1455 (2014). This provision is similar to a provision contained in CCS/HCS/SB 584 (2014).

MOTOR FUEL TAXES

(Sections 142.815 and 144.030)

This act creates a motor fuel tax exemption for fuel delivered to a marina for use solely in watercraft. Persons buying motor fuel for use solely in watercraft from a place other than a marina may apply for a refund of fuel taxes paid. Motor fuel exempt from fuel taxes under this act shall also be exempt from sales tax.

This provision is similar to HB 1475 (2014). This provision is similar to a provision contained in CCS/HCS/SB 584 (2014).

SALES TAX ON ADMISSION OR FEES TO CERTAIN PLACES

(Section 144.010, 144.018, 144.020)

Currently, there is a sales tax on places of amusement, entertainment and recreation, and games and athletic events. This modifies the tax so that it is on charges to view certain commercial attractions. This sales tax shall not apply to amounts paid for the first opportunity to purchase or decline tickets. This sales tax shall also not apply to certain purchases or rights to purchase tickets from a place have a charitable to civic sales tax exemption.

This provision is similar to SB 584 (2014).

USED MANUFACTURED HOME SALES TAX EXEMPTION

(Section 144.044)

This act creates a sales and use tax exemption for used manufactured homes.

This provision is similar to SB 860 (2014). This provision is similar to a provision contained in CCS/HCS/SB 584 (2014), CCS#2/HCS/SB 693 (2014), and HCS#2/SCS/SB 777 (2014).

MIKE HAMMANN