☰ Revisor of Missouri


Chapter 144

Effective - 01 Jul 2002, see footnote bottom

  144.1012.  Elements of agreement, number of delegates necessary to enter into. — Unless five of the seven delegates agree, the delegates shall not enter into or vote for any streamlined sales and use tax agreement that:

  (1)  Requires adoption of a definition of any term that would cause any item or transaction that is now excluded or exempted from sales or use tax to become subject to sales or use tax;

  (2)  Requires the state of Missouri to fully exempt or fully apply sales taxes to the sale of food or any other item;

  (3)  Restricts the ability of local governments under statutes in effect on August 28, 2002, to enact one or more local taxes on one or more items without application of the tax to all sales within the taxing jurisdiction, however, restriction of any such taxes allowed by statutes effective after August 28, 2002, may be supported;

  (4)  Provides for adoption of any uniform rate structure that would result in a tax increase for any Missouri taxpayer;

  (5)  Affects the sourcing of sales tax transactions; or

  (6)  Prohibits limitations or thresholds on the application of sales and use tax rates or prohibits any current sales or use tax exemption in the state of Missouri, including exemptions that are based on the value of the transaction or item.


(L. 2002 H.B. 1150, et al.)

Effective 7-01-02

---- end of effective   01 Jul 2002 ----

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