Study Commission on State Tax Policy

Randy Hilger, Chairman	Daniel J. White, Vice-Chairman

Senator Will Kraus, 8th

Representative Marsha Haefner, 95th

Senator Dan Hegeman, 12th

Representative Andrew Koenig, 99th

Senator Bob Onder, 2nd

Representative Caleb Jones, 50th

Senator S. Kiki Curls, 9th

Representative Michael Butler, 79th

Senator Jill Schupp, 24th

Representative Tracy McCreery, 88th

Established Pursuant to HB 384, 2015.

Comparative 2015 State Tax Revenue Data
Comparative State Tax Collection Data – 2014 to 2015
MDOR Collections and Operational Statistics
MDOR Delivery Charge Notification
MDOR Letter Rulings and Regulations
Missouri Per Capita Tax Burden – Census Bureau Report
State Tax Revenue and Burden Anaylsis 2015
Total State and Local Business Taxes – October 2015
Tax Policy Handbook for State Legislators
Tax Policy Initial Data

Income Tax Work Group

• EITC Error Rate Issues for Tax Commission
• Indiana Study on Combined Reporting
• Missouri Tax on Single Men
• NCSL Article – Snapshots on State Personal Income Tax – April 2016
• STLPD Article – Missouri Pays Penalty for Tax Refund Delays

Missouri Constitution

• Article VI
• Article X
• Missouri Constitution

Missouri Tax Statutes

• Chapter 32 – State Department of Revenue
• Chapter 66 – Constitutional Charter Counties, Miscellaneous Provisions
• Chapter 67 – Political Subdivisions, Miscellaneous Powers
• Chapter 82 – Constitutional Charter Cities
• Chapter 92 – Taxation in St. Louis, Kansas City (and Certain Other Cities)
• Chapter 94 – Taxation in Other Cities
• Chapter 100 – Industrial Development
• Chapter 135 – Tax Relief
• Chapter 136 – Collection of State Taxes
• Chapter 137 – Assessment and Levy of Property Taxes
• Chapter 138 – Equalization and Review of Tax Assessments
• Chapter 139 – Payment and Collection of Current Taxes
• Chapter 140 – Collection of Delinquent Taxes Generally
• Chapter 141 – Delinquent Taxes — First Class Counties and St. Louis City
• Chapter 142 – Motor Fuel Tax
• Chapter 143 – Income Tax
• Chapter 144 – Sales and Use Tax
• Chapter 147 – Corporation Franchise Tax
• Chapter 148 – Taxation of Financial Institution
• Chapter 149 – Cigarette Tax
• Chapter 150 – Mercgants’, Manufacturers’, Itinerant Venders’ and Peddlers’ Licenses and Taxes
• Chapter 151 – Taxation of Railroads and Street Railroads
• Chapter 152 – Private Car Tax
• Chapter 153 – Taxation of Bridge, Express and Public Utility Company 
• Chapter 154 – Taxation of Boats and Vessels
• Chapter 155 – Taxation of Aircraft
• Chapter 184 – Museums — Metropolitan Park District and Memorials
• Chapter 190 – Emergency Services
• Chapter 238 – Transportation Districts and Transportation Corporations, Special Projects
• Chapter 251 – Community Affairs, Planning and Development
• Chapter 305 – Aircraft and Airports
• Chapter 321 – Fire Protection Districts
• Chapter 347 – Limited Liability Companies — Merger and Consolidation of Business Organizations
• Chapter 621 – Administrative Hearing Commission
• Chapter 644 – Water Pollution

Sales and Use Tax Work Group

• Commentary Regarding South Dakota Quill Challaenge
• Local Sales and Use Tax Rate Analysis – June 2016
• Marketplace Fairness Act of 2015
• Missouri Sales and Use Tax Rates – June 2016
• Missouri Sales and Use Tax Exemptions – August 2016
• NCSL Article – State Efforts to Collect Tax from Remote Sellers – April 2016
• SB 1025
• SB 1025 Veto Letter
• Streamlined Sales and Use Tax Agreement
• What is the Marketplace Fairness Act?

Study Commission Administrative Documents

• Missouri Tax Commission Members – March 2016
• Study Commission on State Tax Policy Research Resource Listing – March 2016
• Study Commission on State Tax Policy Members (with Pictures)
• Minutes from Previous Meetings
  • Study Commission Meeting – June 8, 2016
  • Study Commission Meeting – August 17, 2016
  • Study Commission Meeting – October 19, 2016
  • Study Commission Organizational Meeting – February 25, 2016 
• Tax Study Commission Reports from Other States
  • 2007 – 2008 Revenue Laws Study Committee
  • Arizona Recommendations of Citizens Finance Review Commission – 2009
  • California Commission on Tax Policcy in the New Economy – April 2003
  • Charting a Way Forward – November 2009
  • Commission on Virginia’s State and Local Tax Structure for the 21^st Century – 2001
  • Ensuring a Competitive Revenue System for South Carolina: Findings and Conclusions From an Evaluation of the South Carolina Revenue System
  • Florida Taxation and Budget Reform Commission 2007 – 2008
  • Florida State Tax Reform Task Force Final Report – January 2002
  • Indiana Annual Report of the Commission State Tax and Financing Policy – November 2011
  • Kansas Tax Facts – December 2010
  • New Mexico Final Report of the Blue Ribbon Tax Reform Commission – October 2003
  • Ohio Report of the Committee to Study State and Local Taxes
  • Oregon Task Force on Comprehensive Revenue Restructuring – January 2009
  • Pennsylvania Tax Reform Commission Final Report 2004
  • Report of the State of Wyoming Tax Reform 2000 Committee – June 1999
  • Report to Governor’s Blue Ribbon Commission on Tax Reform by Economic Consultants
  • South Carolina Taxation Realignment Commission Final Report – December 2010
  • Task Force to Study Iowa’s System of State and Local Taxation – January 1999
  • Tax Alternatives for Washington State: A Report to the Legislature
  • Tax Options for Arkansas: Funding Education After the Lake View Case – July 2003
  • The Governor’s 21^st Century Tax Reform Commission – 2009
  • Vermont Tax Study 1995 – 1996
  • Virginia Report of the Joint Subcommittee to Study and Revise State Tax Code – 2003
  • West Virginia Agenda for Fair Taxation Supplement B Final Report – January 1999

Tax Administration Work Group

• Missouri’s Tax Administration Practices: Some Ideas for Improvement – Rathbone Testimony
• SB 1025
• SB 1025 Veto Letter
• Senate Interim Committee on Tax Administration Practices Report