Missouri 2022 2022 Regular Session

Missouri House Bill HB2382 Comm Sub / Analysis

Filed 01/24/2022

                    HB2382--SALESTAXONCERTAINPURCHASESOFUTILITIES
SPONSOR: Hardwick
Thisbillexemptsfromthedefinitionof"retailsale"or"saleat
retail"forthepurposesofsalestaxlawthepurchasebypersons
operatinghotels,motels,orothertransientaccommodation
establishments ofcertainutilities,whichareusedtoheat,cool,
orprovidewaterorpowertotheguests'accommodations, as
specifiedinthebill,andwhichareincludedinthechargemade
fortheaccommodations. Anypersonrequiredtoremitsalestaxon
thesepurchasespriortoAugust28,2022,isentitledtoarefund
onsuchtaxes.
PortionsofthisbillhaveadelayedeffectivedateofJanuary1,
2023.
ThisbillissimilartoSB945(2022).