Missouri 2022 Regular Session

Missouri Senate Bill SB649

Introduced
1/5/22  
Refer
1/10/22  

Caption

Modifies provisions relating to taxation

Impact

The bill is expected to create a substantial impact on local revenues, as the local sales tax on vehicle titling can provide significant funding for essential services within communities. If voters opt to repeal this tax, local governments would potentially lose a funding source that supports infrastructure, public safety, and other vital services. Conversely, taxing authorities might see an increase in local revenue if the tax is maintained, particularly to level the playing field against non-Missouri dealers, thereby enhancing competitive equity.

Summary

SB649 proposes significant changes to local sales tax regulations concerning the titling of motor vehicles, trailers, boats, and outboard motors. The bill requires local jurisdictions to hold elections to either continue or discontinue applying local sales taxes on vehicle titling when purchased from non-Missouri dealers. It emphasizes that the ballot question must clearly state the financial implications of repealing such taxes. This initiative aims to provide clarity for voters and ensure that community needs are addressed in local tax policies.

Sentiment

Overall, the sentiment around SB649 appears to be mixed. Supporters argue that the bill protects local businesses and enhances competition by ensuring that local dealers are not disadvantaged against out-of-state competitors. On the other hand, critics express concern that repealing the tax could lead to a decrease in local funding and hinder the ability of local governments to deliver essential services and maintain public welfare. This division highlights the broader conflict between local government autonomy and state-level regulation of taxation.

Contention

A notable point of contention in SB649 revolves around the potential impact on local control and fiscal autonomy. Opponents argue that the requirement for voter approval for tax continuation strips local governments of their ability to make timely decisions regarding tax policy that can quickly adapt to community needs. Proponents, however, assert that such measures empower citizens by giving them a direct say in local taxation matters. The bill thus encapsulates broader discussions about local governance, democratic engagement, and the balance of power within the tax framework.

Companion Bills

No companion bills found.

Similar Bills

MO SB743

Modifies provisions relating to taxation

MO SB513

Authorizes a sales tax exemption for boat docks

MO SB245

Authorizes a sales tax exemption for certain property sold at auction

MO SB184

Modifies provisions relating to tax relief for child-related expenses

MO HB2587

Establishes the Regulatory Sandbox Act

MO SB143

Establishes a tax credit for grocery stores in a food desert

MO SB95

Modifies provisions relating to tax incentives for certain hygiene products

MO HB154

Provides a sales tax exemption for sales of certain medical devices