Missouri 2023 Regular Session

Missouri House Bill HB1137

Introduced
2/14/23  

Caption

Modifies provisions relating to sales and use tax timely remittance incentives

Impact

The impact of HB 1137 on state laws is substantial, as it seeks to simplify the process of tax remittance by mandating that relevant taxes be settled before the issuance of titles for new or used vehicles. This is expected to enhance compliance among motor vehicle dealers and leasing companies, as timely remittance could potentially lead to benefits for those engaged in these businesses. However, this may also impose stricter requirements on these entities, necessitating a more organized approach to tax collection and reporting.

Summary

House Bill 1137 aims to modify certain provisions of Missouri's tax laws specifically regarding the timely remittance of sales and use taxes. The bill proposes the repeal of existing sections and introduces provisions that require motor vehicle, trailer, boat, or outboard motor owners to present evidence of tax payment when applying for title registration. The changes intend to streamline the tax collection process, improving the efficiency and accountability of tax remittance for motor vehicle dealers and leasing companies within the state.

Sentiment

The sentiment surrounding HB 1137 appears largely supportive among proponents who argue that the bill will improve tax compliance and collection efficiencies. Opinions expressed during discussions suggest that it is viewed as a positive step towards modernizing sales tax protocols within the state. Nevertheless, some concerns may arise regarding the administrative burden this bill could place on smaller dealers and less-established entities, leading to a mixed response overall.

Contention

Notable points of contention include the implications of the new requirements on smaller motor vehicle dealers and rental companies, which may face challenges in adapting to the revised tax collection processes. Critics may argue that the bill could disproportionately affect smaller businesses, raising concerns about the potential for unintended negative consequences on competition and consumer choice in the marketplace. Discussions are likely to continue as stakeholders assess the balance between improved compliance and the operational impact on businesses.

Companion Bills

No companion bills found.

Previously Filed As

MO HB2815

Modifies provisions relating to taxation

MO HB2740

Changes the procedure for the collection and remittance of sales tax on motor vehicle purchases

MO HB894

Modifies provisions relating to the Motor Vehicles

MO SB777

Modifies provisions relating to sales taxes

MO SB759

Modifies provisions relating to local sales taxes

MO SB700

Modifies provisions relating to sales taxes

MO SB1015

Modifies provisions relating to vehicle sales tax

MO HB134

Modifies provisions relating to the state tax commission, assessors, and tax assessment procedures

MO HF3044

Sales and use tax; certain remittance requirements modified.

MO SB1172

Relating to automated sales and use tax remittances by retailers.

Similar Bills

No similar bills found.