Missouri 2024 Regular Session

Missouri Senate Bill SB777

Introduced
1/3/24  

Caption

Modifies provisions relating to sales taxes

Impact

If enacted, SB777 will systematically change how sales taxes are assessed on particular commodities, notably exempting certain food items from sales tax calculations. This exemption could alleviate the financial burden on low-income households who rely heavily on food purchases, potentially resulting in increased spending power for these families. Furthermore, the changes to motor vehicle taxation could streamline the titling process and promote fairness in how sales taxes are applied in the automotive market, ensuring compliance with state regulations.

Summary

Senate Bill 777 seeks to modify existing provisions relating to sales taxes in the state of Missouri. The bill proposes the repeal of specific sections of the Revised Statutes of Missouri, namely sections 144.014 and 144.020, which pertain to the taxation of retail sales of food and the taxation imposed on motor vehicles. The legislation aims to clarify tax obligations and exemptions with respect to food items sold at retail, while also adjusting the tax rates and methodologies applied to motor vehicle transactions, thereby providing clearer guidelines for tax collection across the state.

Contention

The bill has elicited a range of reactions among legislators and interest groups. Supporters of SB777 argue that simplifying tax procedures related to food sales will enhance compliance and benefit consumers by reducing the cost of grocery shopping. On the contrary, opponents express concerns that eliminating local sales tax authority might undermine municipal revenue streams that are vital for funding local services. As a result, this legislation has sparked debates on the balance between state-level tax regulation and local fiscal autonomy.

Companion Bills

No companion bills found.

Previously Filed As

MO SB131

Modifies provisions relating to taxation

MO SB23

Enacts provisions relating to commerce

MO SB56

Enacts provisions relating to motor vehicles

MO SB550

Modifies provisions relating to sales taxes

MO HB415

Requires dealers to collect and remit sales tax on motor vehicle sales

MO SB66

Requires certain financing entities to remit motor vehicle sales tax on behalf of the purchaser

MO SB186

Modifies provisions relating to public safety

MO SB398

Enacts provisions relating to motor vehicles

MO SB73

Authorizes sales tax exemptions for certain purchases

MO SB8

Modifies provisions relating to personal property taxes

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