SB 325 – Abrogates the findings in IBM Corporation v. Director of Revenue 491 S.W.3d 535 (Mo. banc 2016)

• Sponsor: Kraus
• LR Number: 1497S.01I
• Committee: Ways and Means
• Last Action: 5/12/2017 - Informal Calendar S Bills for Perfection--SB 325-Kraus
• Effective Date: August 28, 2017

Current Bill Summary

SB 325 - This act abrogates the Missouri Supreme Court's decision in IBM Corporation v. Director of Revenue and instructs the director of the Department of Revenue and all courts of competent jurisdiction to follow the reasoning of the Court in Southwestern Bell Tel. Co. v. Director of Revenue 78 S.W.3d 763 (Mo. banc 2002) and Southwestern Bell Tel. Co. v. Director of Revenue 182 S.W.3d 226 (Mo. banc 2005).

This act is identical to a provision contained in HB 938 (2017) and is similar to a provision contained in HCS/SB 18 (2017) and HCS/SB 332 (2017).

JOSHUA NORBERG