Study Commission on State Tax Policy

Final Report

 

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

 
Senator Will Kraus resigned on July 31, 2017.
 

• Tres. Eric Schmitt	• Dir. Joel Walters
• Amy Blouin	• Dan Haug
• Conrad Lamb	• Jeanette Mott-Oxford
• Nick Myers	• Sara Neill
• Cindy Stein	• Jim Strubberg
• Vacant	• Vacant

 

Established Pursuant to HB 384, 2015.

Study Commission on State Tax Policy’s Interim Report

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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