| 1 | 1 | | FIRSTREGULARSESSION |
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| 2 | 2 | | HOUSEBILLNO.1590 |
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| 3 | 3 | | 103RDGENERALASSEMBLY |
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| 4 | 4 | | INTRODUCEDBYREPRESENTATIVEVEIT. |
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| 5 | 5 | | 3210H.01I JOSEPHENGLER,ChiefClerk |
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| 6 | 6 | | ANACT |
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| 7 | 7 | | Toamendchapter144,RSMo,byaddingtheretoonenewsectionrelatingtosalesandusetax. |
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| 8 | 8 | | BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows: |
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| 9 | 9 | | SectionA.Chapter144,RSMo,isamendedbyaddingtheretoonenewsection,tobe |
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| 10 | 10 | | 2knownassection144.142,toreadasfollows: |
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| 11 | 11 | | 144.142.1.Inadditiontotheprovisionsofsection144.140andanyother |
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| 12 | 12 | | 2provisionsoflawallowingfortheretentionofsalesorusetaxotherwisedue,beginning |
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| 13 | 13 | | 3August28,2025,andendingJune30,2027,anyretailerinthisstatewhoisrequiredto |
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| 14 | 14 | | 4remitstatesalesorusetaxunderthischaptershallbepermittedtoretainthefull |
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| 15 | 15 | | 5amountofsuchstatesalesorusetaxcollectedbytheretaileronanysalesof: |
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| 16 | 16 | | 6 (1)Ticketsoradmissionstoamovieorfilmattheretailer'smovieorfilm |
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| 17 | 17 | | 7theater; |
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| 18 | 18 | | 8 (2)Ticketsoradmissionstoamusicalperformanceattheretailer'smusicvenue |
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| 19 | 19 | | 9oratanymixed-usearenaorstadiumoperatingasamusicvenue;or |
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| 20 | 20 | | 10 (3)Concessionssoldon-siteattheretailer'smovieorfilmtheater,theretailer's |
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| 21 | 21 | | 11musicvenue,oranymixed-usearena,stadium,orothervenueoperatingasamusic |
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| 22 | 22 | | 12venue. |
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| 23 | 23 | | 13 2.Theprovisionsofthissectionshallnotbeconstruedtoaffectthecollection, |
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| 24 | 24 | | 14remittance,ordistributionofanylocalsalesorusetax. |
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| 25 | 25 | | 15 3.Thedepartmentofrevenueshallprovideformsforaretailertodocumentany |
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| 26 | 26 | | 16salesorusetaxretainedunderthissection.Suchformsshallbesubmittedtothe |
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| 27 | 27 | | 17departmentofrevenuewiththeretailer'sotherapplicablesalesorusetaxreturns,atthe |
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| 28 | 28 | | EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis |
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| 29 | 29 | | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 18timesprovidedundersections144.080and144.655andanyotherapplicableprovisions |
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| 30 | 30 | | 19ofthischapter. |
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| 31 | 31 | | 20 4.Thedepartmentofrevenuemaypromulgateallnecessaryrulesand |
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| 32 | 32 | | 21regulationsfortheadministrationofthissection.Anyruleorportionofarule,asthat |
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| 33 | 33 | | 22termisdefinedinsection536.010,thatiscreatedundertheauthoritydelegatedinthis |
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| 34 | 34 | | 23sectionshallbecomeeffectiveonlyifitcomplieswithandissubjecttoallofthe |
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| 35 | 35 | | 24provisionsofchapter536and,ifapplicable,section536.028.Thissectionandchapter |
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| 36 | 36 | | 25536arenonseverableandifanyofthepowersvestedwiththegeneralassembly |
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| 37 | 37 | | 26pursuanttochapter536toreview,todelaytheeffectivedate,ortodisapproveandannul |
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| 38 | 38 | | 27arulearesubsequentlyheldunconstitutional,thenthegrantofrulemakingauthority |
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| 39 | 39 | | 28andanyruleproposedoradoptedafterAugust28,2025,shallbeinvalidandvoid. |
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| 40 | 40 | | âś” |
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| 41 | 41 | | HB1590 2 |
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