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Missouri Senate Bill SB145

Missouri 2025 Regular Session

Missouri Senate Bill SB145 Compare Versions

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2+EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
3+and is intended to be omitted in the law.
24 FIRST REGULAR SESSION
3-[PERFECTED]
4-SENATE SUBSTITUTE NO. 2 FOR
55 SENATE BILL NO. 145
66 103RD GENERAL ASSEMBLY
77 INTRODUCED BY SENATOR COLEMAN.
8-0803S.10P KRISTINA MARTIN, Secretary
8+0803S.01I KRISTINA MARTIN, Secretary
99 AN ACT
10-To repeal sections 71.610 and 92.045, RSMo, and to enact in lieu thereof two new sections relating
11-to the licensure of certain businesses.
10+To repeal sections 71.610, 92.045, and 144.010, RSMo, and to enact in lieu thereof three new
11+sections relating to the taxation of certain businesses.
1212
1313 Be it enacted by the General Assembly of the State of Missouri, as follows:
14- Section A. Sections 71.610 and 92.045, RSMo, are repealed 1
15-and two new sections enacted in lieu thereof, to be known as 2
16-sections 71.610 and 92.045, to read as follows:3
14+ Section A. Sections 71.610, 92.045, and 144.010, RSMo, 1
15+are repealed and three new sections enacted in lieu thereof, to 2
16+be known as section s 71.610, 92.045, and 144.010, to read as 3
17+follows:4
1718 71.610. 1. No municipal corporation in this state 1
1819 shall have the power to impose a license tax upon any 2
1920 business, avocation, pursuit or calling, unless such 3
2021 business, avocation, pursuit or calli ng is specially named 4
2122 as taxable in the charter of such municipal corporation, or 5
2223 unless such power be conferred by statute. 6
2324 2. Notwithstanding any provision of law to the 7
24-contrary, no municipal corporation shall impose a license 8
25-tax upon any enterprise owned by a person aged eighteen 9
26-years or younger. 10
25+contrary, for the purposes of this section, the term 8
26+"business, avocation, pursuit or calling" shall not include 9
27+any enterprise for which the total amount of gross receipts 10
28+from sales is ten thousand dollars or less in any calendar 11
29+year. 12
2730 92.045. 1. (1) Any constitutional charter city in 1
2831 this state which now has or may hereafter acquire a 2
2932 population in excess of three hundred fifty thousand 3
3033 inhabitants, according to the last federal decennial census, 4
31-is hereby authorized, for city and local purposes, to 5 SS#2 SB 145 2
34+is hereby authorized, for city and local purposes, to 5 SB 145 2
3235 license, tax, and regulate the occupation of mer chants, 6
3336 manufacturers, and all businesses, avocations, pursuits, and 7
3437 callings that are not exempt from the payment of licenses by 8
3538 law and may, by ordinance, base such licenses on gross 9
3639 receipts, gross profits or net profits, per capita, flat 10
3740 fee, graduated scale based on gross or net receipts or 11
3841 sales, or any other method or measurement of tax or any 12
3942 combination thereof derived or allocable to the carrying on 13
4043 or conducting of any business, avocation, pursuits or 14
4144 callings or activities carried on in such cities. 15
4245 (2) Notwithstanding any provision of law to the 16
4346 contrary, no constitutional charter city in this state may 17
44-license, tax, or regulate any enterprise owned by a person 18
45-aged eighteen years or younge r. 19
46- 2. The local legislative body may grant by ordinance 20
47-to its administering tax official the power to adopt 21
48-regulations and rules relating to any matters pertaining to 22
49-the administration and enforcement of any ordinances enacted 23
50-in accordance with the authority heretofore given. Copies 24
51-of such regulations and rules shall be kept in the office of 25
52-such tax official designated in such ordinance and shall be 26
53-open to inspection by the public. Said regulations or rules 27
54-may be changed or amended f rom time to time. 28
47+license, tax, or regulate any enterprise for which the total 18
48+amount of gross receipts from sales is ten thousand dollars 19
49+or less in any calendar year. 20
50+ 2. The local legislative body may grant by ordinance 21
51+to its administering tax official the power to adopt 22
52+regulations and rules relating to any matters pertaining to 23
53+the administration and enforcement of any ordinances en acted 24
54+in accordance with the authority heretofore given. Copies 25
55+of such regulations and rules shall be kept in the office of 26
56+such tax official designated in such ordinance and shall be 27
57+open to inspection by the public. Said regulations or rules 28
58+may be changed or amended from time to time. 29
59+ 144.010. 1. The following words, terms, and phrases 1
60+when used in sections 144.010 to 144.525 have the meanings 2
61+ascribed to them in this section, except when the context 3
62+indicates a different meaning: 4
63+ (1) "Admission" includes seats and tables, reserved or 5
64+otherwise, and other similar accommodations and charges made 6
65+therefor and amount paid for admission, exclusive of any 7 SB 145 3
66+admission tax imposed by the federal government or by 8
67+sections 144.010 to 144.525; 9
68+ (2) "Business" includes any activity engaged in by any 10
69+person, or caused to be engaged in by him, with the object 11
70+of gain, benefit or advantage, either direct or indirect, 12
71+and the classification of which business is of such 13
72+character as to be subject to the terms of sections 144.010 14
73+to 144.525. A person is "engaging in business" in this state 15
74+for purposes of sections 144.010 to 144.525 if such person 16
75+engages in business activities within this state or 17
76+maintains a place of bu siness in this state under section 18
77+144.605. The isolated or occasional sale of tangible 19
78+personal property, service, substance, or thing, by a person 20
79+not engaged in such business, does not constitute engaging 21
80+in business within the meaning of sections 144.010 to 22
81+144.525 unless the total amount of the gross receipts from 23
82+such sales, exclusive of receipts from the sale of tangible 24
83+personal property by persons which property is sold in the 25
84+course of the partial or complete liquidation of a 26
85+household, farm or nonbusiness enterprise, exceeds [three] 27
86+ten thousand dollars in any calendar year. The provisions 28
87+of this subdivision shall not be construed to make any sale 29
88+of property which is exempt from sales tax or use tax on 30
89+June 1, 1977, subject to tha t tax thereafter; 31
90+ (3) "Captive wildlife", includes but is not limited to 32
91+exotic partridges, gray partridge, northern bobwhite quail, 33
92+ring-necked pheasant, captive waterfowl, captive white - 34
93+tailed deer, captive elk, and captive furbearers held under 35
94+permit issued by the Missouri department of conservation for 36
95+hunting purposes. The provisions of this subdivision shall 37
96+not apply to sales tax on a harvested animal; 38 SB 145 4
97+ (4) "Gross receipts", except as provided in section 39
98+144.012, means the total a mount of the sale price of the 40
99+sales at retail including any services other than charges 41
100+incident to the extension of credit that are a part of such 42
101+sales made by the businesses herein referred to, capable of 43
102+being valued in money, whether received in money or 44
103+otherwise; except that, the term gross receipts shall not 45
104+include the sale price of property returned by customers 46
105+when the full sale price thereof is refunded either in cash 47
106+or by credit. In determining any tax due under sections 48
107+144.010 to 144.525 on the gross receipts, charges incident 49
108+to the extension of credit shall be specifically exempted. 50
109+For the purposes of sections 144.010 to 144.525 the total 51
110+amount of the sale price above mentioned shall be deemed to 52
111+be the amount received. It shall also include the lease or 53
112+rental consideration where the right to continuous 54
113+possession or use of any article of tangible personal 55
114+property is granted under a lease or contract and such 56
115+transfer of possession would be taxable if outright sale 57
116+were made and, in such cases, the same shall be taxable as 58
117+if outright sale were made and considered as a sale of such 59
118+article, and the tax shall be computed and paid by the 60
119+lessee upon the rentals paid. The term gross receipts shall 61
120+not include usual and customary delivery charges that are 62
121+stated separately from the sale price; 63
122+ (5) "Instructional class", includes any class, lesson, 64
123+or instruction intended or used for teaching; 65
124+ (6) "Livestock", cattle, calves, sheep, swine, ratite 66
125+birds, including but not limited to, ostrich and emu, 67
126+aquatic products as described in section 277.024, llamas, 68
127+alpaca, buffalo, bison, elk documented as obtained from a 69
128+legal source and not from the wild, goats, horses, other 70 SB 145 5
129+equine, honey bees, or rabbits raised in confinement for 71
130+human consumption; 72
131+ (7) "Motor vehicle leasing company" shall be a company 73
132+obtaining a permit from the director of revenue to operate 74
133+as a motor vehicle leasing company. Not all persons renting 75
134+or leasing trailers or mo tor vehicles need to obtain such a 76
135+permit; however, no person failing to obtain such a permit 77
136+may avail itself of the optional tax provisions of 78
137+subsection 5 of section 144.070, as hereinafter provided; 79
138+ (8) "Person" includes any individual, firm, 80
139+copartnership, joint adventure, association, corporation, 81
140+municipal or private, and whether organized for profit or 82
141+not, state, county, political subdivision, state department, 83
142+commission, board, bureau or agency, except the state 84
143+transportation depar tment, estate, trust, business trust, 85
144+receiver or trustee appointed by the state or federal court, 86
145+syndicate, or any other group or combination acting as a 87
146+unit, and the plural as well as the singular number; 88
147+ (9) "Product which is intended to be s old ultimately 89
148+for final use or consumption" means tangible personal 90
149+property, or any service that is subject to state or local 91
150+sales or use taxes, or any tax that is substantially 92
151+equivalent thereto, in this state or any other state; 93
152+ (10) "Purchaser" means a person who purchases tangible 94
153+personal property or to whom are rendered services, receipts 95
154+from which are taxable under sections 144.010 to 144.525; 96
155+ (11) "Research or experimentation activities" are the 97
156+development of an experimental or pilot model, plant 98
157+process, formula, invention or similar property, and the 99
158+improvement of existing property of such type. Research or 100
159+experimentation activities do not include activities such as 101
160+ordinary testing or inspection of materials or prod ucts for 102 SB 145 6
161+quality control, efficiency surveys, advertising promotions 103
162+or research in connection with literary, historical or 104
163+similar projects; 105
164+ (12) "Sale" or "sales" includes installment and credit 106
165+sales, and the exchange of properties as well as the sale 107
166+thereof for money, every closed transaction constituting a 108
167+sale, and means any transfer, exchange or barter, 109
168+conditional or otherwise, in any manner or by any means 110
169+whatsoever, of tangible personal property for valuable 111
170+consideration and the rendering, furnishing or selling for a 112
171+valuable consideration any of the substances, things and 113
172+services herein designated and defined as taxable under the 114
173+terms of sections 144.010 to 144.525; 115
174+ (13) "Sale at retail" means any transfer made by any 116
175+person engaged in business as defined herein of the 117
176+ownership of, or title to, tangible personal property to the 118
177+purchaser, for use or consumption and not for resale in any 119
178+form as tangible personal property, for a valuable 120
179+consideration; except that, for the purposes of sections 121
180+144.010 to 144.525 and the tax imposed thereby: (i) 122
181+purchases of tangible personal property made by duly 123
182+licensed physicians, dentists, optometrists and 124
183+veterinarians and used in the practice of their professions 125
184+shall be deemed to be purchases for use or consumption and 126
185+not for resale; and (ii) the selling of computer printouts, 127
186+computer output or microfilm or microfiche and computer - 128
187+assisted photo compositions to a purchaser to enable the 129
188+purchaser to obtain for his or her own use the desired 130
189+information contained in such computer printouts, computer 131
190+output on microfilm or microfiche and computer -assisted 132
191+photo compositions shall be considered as the sale of a 133
192+service and not as the sale of tangible personal prope rty. 134 SB 145 7
193+Where necessary to conform to the context of sections 135
194+144.010 to 144.525 and the tax imposed thereby, the term 136
195+sale at retail shall be construed to embrace: 137
196+ (a) Sales of admission tickets, cash admissions, 138
197+charges and fees to or in places o f amusement, entertainment 139
198+and recreation, games and athletic events, except amounts 140
199+paid for any instructional class; 141
200+ (b) Sales of electricity, electrical current, water 142
201+and gas, natural or artificial, to domestic, commercial or 143
202+industrial consumers, except as provided in subdivision (12) 144
203+of subsection 1 of section 144.011; 145
204+ (c) Sales of local and long distance 146
205+telecommunications service to telecommunications subscribers 147
206+and to others through equipment of telecommunications 148
207+subscribers for the transmission of messages and 149
208+conversations, and the sale, rental or leasing of all 150
209+equipment or services pertaining or incidental thereto; 151
210+ (d) Sales of service for transmission of messages by 152
211+telegraph companies; 153
212+ (e) Sales or charges for all rooms, meals and drinks 154
213+furnished at any hotel, motel, tavern, inn, restaurant, 155
214+eating house, drugstore, dining car, tourist camp, tourist 156
215+cabin, or other place in which rooms, meals or drinks are 157
216+regularly served to the public; 158
217+ (f) Sales of tickets by every person operating a 159
218+railroad, sleeping car, dining car, express car, boat, 160
219+airplane, and such buses and trucks as are licensed by the 161
220+division of motor carrier and railroad safety of the 162
221+department of economic development of Missour i, engaged in 163
222+the transportation of persons for hire; 164
223+ (14) "Seller" means a person selling or furnishing 165
224+tangible personal property or rendering services, on the 166 SB 145 8
225+receipts from which a tax is imposed pursuant to section 167
226+144.020; 168
227+ (15) The noun "tax" means either the tax payable by 169
228+the purchaser of a commodity or service subject to tax, or 170
229+the aggregate amount of taxes due from the vendor of such 171
230+commodities or services during the period for which he or 172
231+she is required to report his or her collections, as the 173
232+context may require; and 174
233+ (16) "Telecommunications service", for the purpose of 175
234+this chapter, the transmission of information by wire, 176
235+radio, optical cable, coaxial cable, electronic impulses, or 177
236+other similar means. As used in this definition, 178
237+"information" means knowledge or intelligence represented by 179
238+any form of writing, signs, signals, pictures, sounds, or 180
239+any other symbols. Telecommunications service does not 181
240+include the following if such services are separately state d 182
241+on the customer's bill or on records of the seller 183
242+maintained in the ordinary course of business: 184
243+ (a) Access to the internet, access to interactive 185
244+computer services or electronic publishing services, except 186
245+the amount paid for the telecommunic ations service used to 187
246+provide such access; 188
247+ (b) Answering services and one -way paging services; 189
248+ (c) Private mobile radio services which are not two - 190
249+way commercial mobile radio services such as wireless 191
250+telephone, personal communications serv ices or enhanced 192
251+specialized mobile radio services as defined pursuant to 193
252+federal law; or 194
253+ (d) Cable or satellite television or music services. 195
254+ 2. For purposes of the taxes imposed under sections 196
255+144.010 to 144.525, and any other provisions o f law 197
256+pertaining to sales or use taxes which incorporate the 198 SB 145 9
257+provisions of sections 144.010 to 144.525 by reference, the 199
258+term manufactured homes shall have the same meaning given it 200
259+in section 700.010. 201
260+ 3. Sections 144.010 to 144.525 may be known and quoted 202
261+as the "Sales Tax Law". 203
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