Bill > HB3312

This bill establishes a pilot program to redirect local sales taxes collected from purchases back to the county where the purchaser resides, rather than the county where the sale occurred. This program, which will last for six years, applies to purchases made by residents of specific "purchaser's counties" from "sellers" (businesses with at least $12 million in annual gross receipts) located in designated "seller's counties." The collected sales tax revenue, after a one percent administrative fee for the state department of revenue, will be deposited into a special trust fund. These funds are to be used first to eliminate the residential real property tax liability for veterans and then to reduce up to thirty percent of the residential real property tax liability for senior citizens, with any remaining funds going to the county's general revenue. The department of revenue will create unique transaction codes (UTCs) to track these sales and ensure the correct redirection of funds.

https://house.mo.gov/Bill.aspx?bill=HB3312&year=2026&code=R