summary
Introduced
01/04/2023
01/04/2023
In Committee
04/26/2023
04/26/2023
Crossed Over
02/28/2023
02/28/2023
Passed
Dead
05/12/2023
05/12/2023
Introduced Session
2023 Regular Session
Bill Summary
Requires dealers to collect and remit sales tax on motor vehicle sales
AI Summary
This bill requires dealers to collect and remit sales tax on the sale of motor vehicles, trailers, boats, and outboard motors. It repeals and replaces sections 144.020 and 144.070 of the Revised Statutes of Missouri to establish this requirement. The bill also allows motor vehicle dealers to deduct and retain 2% of the sales tax collected as compensation for their role in collecting and remitting the tax, and it directs the director of revenue to promulgate rules for the administration of this new requirement.
Committee Categories
Budget and Finance, Government Affairs, Transportation and Infrastructure
Sponsors (1)
Last Action
Reported Do Pass (S) (on 04/26/2023)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.house.mo.gov/Bill.aspx?bill=HB415&year=2023&code=R |
| Fiscal Note - 0668S.03C.ORG | https://www.house.mo.gov/billtracking/bills231/fiscal/fispdf/0668S.03C.ORG.pdf |
| BillText | https://www.house.mo.gov/billtracking/bills231/hlrbillspdf/0668S.03C.pdf |
| Fiscal Note - 0668H.01P.ORG | https://www.house.mo.gov/billtracking/bills231/fiscal/fispdf/0668H.01P.ORG.pdf |
| Analysis - Summary: Perfected | https://www.house.mo.gov/billtracking/bills231/sumpdf/HB0415P.pdf |
| House 0668H01.01H | https://www.house.mo.gov/billtracking/bills231/amendpdf/0668H01.01H.pdf |
| Analysis - Summary: Committee | https://www.house.mo.gov/billtracking/bills231/sumpdf/HB0415C.pdf |
| Fiscal Note - 0668H.01I.ORG | https://www.house.mo.gov/billtracking/bills231/fiscal/fispdf/0668H.01I.ORG.pdf |
| Analysis - Summary: Introduced | https://www.house.mo.gov/billtracking/bills231/sumpdf/HB0415I.pdf |
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