USE TAX MAPPING

Current law requires the Department of Revenue to create and maintain a mapping feature on its website that displays various sales tax information. This act requires such mapping feature to include use tax information. (Section 32.310)

This provision is substantially similar to provisions contained in HB 701 (2019), SCS/SB 189 (2019), and HCS#2/HB 548 (2019).

TRANSIENT GUEST TAXES

This act adds the cities of Higginsville, Lexington, and Odessa to the list of cities and counties authorized to impose a transient guest tax for the purpose of funding the promotion of tourism. (Section 67.1360)

This provision is identical to a provision contained in HCS/SB 87 (2019).

This act also authorizes the City of Springfield to submit to the voters a transient guest tax not to exceed 7.5% of the charges per occupied room per night. Such tax shall be used solely for capital investments that can be demonstrated to increase the number of overnight visitors.

Upon approval by the voters, the city may adopt rules and regulations for the internal collection of the tax, or may enter into an agreement with the Department of Revenue for the collection of the tax. (Section 94.842)

This provision is identical to SB 387 (2019) and HB 1073 (2019), and to a provision contained in SS/SCS/SBs 46 & 50 (2019) and SCS/HB 761 (2019).

ECONOMIC NEXUS

Beginning October 1, 2019, this act provides that a vendor shall be considered to be engaging in business activities in this state if such vendor had cumulative gross receipts of at least $100,000 from the sale of tangible personal property for the purpose of storage, use, or consumption in this state in the previous twelve-month period, as described in the act. Vendors meeting such criteria shall be required to collect and remit the use tax as provided under current law. (Section 144.605)

This provision is substantially similar to a provision contained in SS/SCS/SBs 46 & 50 (2019), SS/HCS/HB 255 (2019), SCS/SB 189 (2019), HCS#2/HB 548 (2019), HB 701 (2019), HB 724 (2019), and HB 908 (2019).

TAXING JURISDICTION DATABASE

This act requires the Director of Revenue to provide and maintain a downloadable electronic database at no cost to the user of the database for taxing jurisdiction boundary changes and tax rates. Such databases may be directly provided by the Director, or may be provided by a third party as designated by the Director.

Vendors shall not be liable for reliance upon erroneous data provided by the Director on tax rates, boundaries, or taxing jurisdiction assignments. (Section 144.637)

This provision is substantially similar to a provision contained in SS/SCS/SBs 46 & 50 (2019), SS/HCS/HB 255 (2019), SCS/SB 189 (2019), HB 724 (2019), and HB 908 (2019).

LOCAL USE TAX BALLOT LANGUAGE

This act modifies ballot language required for the submission of a local use tax to voters by including language stating that the approval of the local use tax will eliminate the disparity in tax rates collected by local and out-of-state sellers by imposing the same rate on all sellers. (Section 144.757)

This provision is identical to a provision contained in SS/SCS/SBs 46 & 50 (2019), SS/HCS/HB 255 (2019), SCS/SB 189 (2019), and HB 701 (2019).

MARKETPLACE FACILITATORS

By January 1, 2020, marketplace facilitators, as defined in the act, that meet the use tax economic nexus threshold established in the act shall register with the Department to collect and remit use tax on sales made into the state through the marketplace facilitator's marketplace by or on behalf of a marketplace seller, as defined in the act. Such retail sales shall include those made directly by the marketplace facilitator as well as those made by marketplace sellers through the marketplace facilitator's marketplace.

Marketplace facilitators properly collecting and remitting use tax in a timely manner shall be eligible for any discount provided for under current law.

Marketplace facilitators shall provide purchasers with a statement or invoice showing that the use tax was collected and shall be remitted on the purchaser's behalf. (Section 144.752)

This provision is substantially similar to a provision contained in SCS/SBs 46 & 50 (2019), SS/HCS/HB 255 (2019), SCS/SB 189 (2019), and HCS#2/HB 548 (2019).

JOSHUA NORBERG