Tracking List: MAC 2025 - Sales/Use Tax, General Taxation
| HB594 - Rep. Chad Perkins (R) - Authorizes an income tax deduction for capital gains | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Summary: | HCS HBs 594 & 508 -- INCOME TAX DEDUCTION FOR CAPITAL GAINS (Perkins) |
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| Citations: | 135.010, 135.025, 135.030, 137.1050, 143.121, 144.029, 144.812, 321.552, 321.554, 321.556, 67.547, 67.582, 67.1366, 67.1367, 94.900 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Progress: | Senate: In Committee | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Last Action: |
04/10/2025
H
- Voted Do Pass - House-Fiscal Review
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| Bill History: |
04/10/2025
H
- Voted Do Pass - House-Fiscal Review
04/08/2025
H
- Scheduled for Committee Hearing - 04/10/2025, 8:30 AM - ** REVISED to ADD HB 1524 ** - House-Fiscal Review, HR 4
04/07/2025
H
- Referred to committee - House-Fiscal Review
04/07/2025
S
- Senate requests House concurrence
04/07/2025
S
- Third Read and Passed - Y-27 N-6
04/07/2025
S
- Laid out for consideration
04/07/2025
S
- Reported Do Pass - Senate-Fiscal Oversight
04/07/2025
S
- Voted Do Pass - Senate-Fiscal Oversight
04/03/2025
H
- Scheduled for Committee Hearing - 04/07/2025, 3:15 PM - Senate-Fiscal Oversight, SCR 2
04/02/2025
S
- Referred to committee - Senate-Fiscal Oversight
04/02/2025
S
- Floor Substitute Adopted
04/02/2025
S
- Laid out for consideration
04/01/2025
S
- Placed on Informal Calendar
04/01/2025
S
- Laid out for consideration
04/01/2025
S
- Placed on Informal Calendar
04/01/2025
S
- Laid out for consideration
03/11/2025
S
- Placed on Informal Calendar
03/11/2025
S
- Laid out for consideration
03/10/2025
S
- Reported Do Pass - Senate-Fiscal Oversight
03/10/2025
S
- Voted Do Pass - Senate-Fiscal Oversight
03/07/2025
H
- Scheduled for Committee Hearing - 03/10/2025, 3:30 PM - Senate-Fiscal Oversight, SCR 2
03/03/2025
S
- Not heard in committee - Senate-Fiscal Oversight
02/27/2025
H
- Scheduled for Committee Hearing - 03/03/2025, 3:30 PM - Senate-Fiscal Oversight, SCR 1
02/27/2025
S
- Referred to committee - Senate-Fiscal Oversight
02/27/2025
S
- Reported Do Pass - Senate-General Laws
02/25/2025
S
- Voted Do Pass - Senate-General Laws
02/25/2025
S
- Hearing Conducted - Senate-General Laws
02/22/2025
H
- Scheduled for Committee Hearing - 02/25/2025, 8:00 AM - Senate-General Laws, Senate Lounge
02/22/2025
H
- Scheduled for Committee Hearing - 02/25/2025, 8:00 AM - Senate-General Laws, Senate Lounge
02/20/2025
S
- Read Second Time
02/20/2025
S
- Referred to committee - Senate-General Laws
02/13/2025
S
- Reported to the Senate and read first time
02/13/2025
H
- Third Read and Passed - Y-100 N-48
02/13/2025
H
- Laid out for consideration
02/13/2025
H
- Reported Do Pass - House-Fiscal Review
02/13/2025
H
- Voted Do Pass - House-Fiscal Review
02/11/2025
H
- Scheduled for Committee Hearing - 02/13/2025, 9:00 AM - House-Fiscal Review, HR 4
02/11/2025
H
- Referred to committee - House-Fiscal Review
02/11/2025
H
- Perfected
02/11/2025
H
- Committee substitute adopted
02/11/2025
H
- Laid out for consideration
02/06/2025
H
- Reported Do Pass - House-Rules-Administrative
02/06/2025
H
- Voted Do Pass - House-Rules-Administrative
02/06/2025
H
- ** REVISED for LOCATION CHANGE ** - House-Rules-Administrative - 2/6/25 - 11:45 am - HR 5 - House-Rules-Administrative
02/05/2025
H
- Scheduled for Committee Hearing - 02/06/2025, 11:45 AM - House-Rules-Administrative, HR 5
01/30/2025
H
- Referred to committee - House-Rules-Administrative
01/29/2025
H
- Reported Do Pass as substituted - House-Commerce
01/29/2025
H
- Voted Do Pass as substituted - House-Commerce
01/27/2025
H
- Scheduled for Committee Hearing - 01/29/2025, 8:00 AM - House-Commerce, HR 6
01/22/2025
H
- Public hearing completed - House-Commerce
01/21/2025
H
- Scheduled for Committee Hearing - 01/22/2025, 12:00 PM - House-Commerce, HR 1
01/21/2025
H
- Referred to committee - House-Commerce
01/09/2025
H
- Read Second Time
01/08/2025
H
- Read First Time
12/17/2024
H
- Pre-Filed
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| HB493 - Rep. Dean Van Schoiack (R) - Provides a sales tax exemption for certain used personal property | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Summary: | HCS HBs 493 & 635 -- SALES TAX EXEMPTION (Van Schoiack) COMMITTEE OF ORIGIN: Standing Committee on Ways and Means This bill exempts from sales tax all sales of used tangible personal property, including any tangible personal property that is sold a second time or any number of additional subsequent times after the initial point of sale, at an auction. The provisions of this bill do not apply to motor vehicles, trailers, boats, or outboard motors purchased or acquired for use on the highways or waters of this state which are required to be titled. Starting January 1, 2026, sales and use of certain machinery and equipment used to provide broadband communications services will be exempt from state and local sales taxes in Missouri. To qualify for this exemption, providers must furnish a certificate confirming eligibility or enter a direct pay agreement with the Department of Revenue. This bill is similar to HCS HB 1606 (2024) and HB 1141 (2023). |
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| Citations: | 144.030, 144.615, 144.812 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Progress: | House: Perfected | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Last Action: |
04/23/2025
H
- Scheduled for Committee Hearing - 04/29/2025, 9:00 AM - Senate-Commerce, Consumer Protection, Energy and the Environment, Senate Lounge
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| Bill History: |
04/23/2025
H
- Scheduled for Committee Hearing - 04/29/2025, 9:00 AM - Senate-Commerce, Consumer Protection, Energy and the Environment, Senate Lounge
04/10/2025
S
- Referred to committee - Senate-Commerce, Consumer Protection, Energy, and the Environment
04/10/2025
S
- Read Second Time
04/07/2025
S
- Reported to the Senate and read first time
04/07/2025
H
- Third Read and Passed - Y-104 N-41
04/07/2025
H
- Laid out for consideration
04/03/2025
H
- Reported Do Pass - House-Fiscal Review
04/01/2025
H
- Voted Do Not Pass - House-Fiscal Review
03/28/2025
H
- Scheduled for Committee Hearing - 04/01/2025, 8:30 AM - House-Fiscal Review, HR 4
03/27/2025
H
- Referred to committee - House-Fiscal Review
03/26/2025
H
- Perfected
03/26/2025
H
- Committee substitute adopted
03/26/2025
H
- Floor Amendment(s) Adopted - 1
03/26/2025
H
- Laid out for consideration
03/06/2025
H
- Reported Do Pass - House-Rules-Legislative
03/06/2025
H
- Voted Do Pass - House-Rules-Legislative
03/05/2025
H
- ** REVISED for TIME CHANGE ** - 3/6/25 - 10:45 am or Upon Adjournment of Rules-Administrative - HR 7 - House-Rules-Legislative
03/05/2025
H
- Scheduled for Committee Hearing - 03/06/2025, 10:45 AM - House-Rules-Legislative, HR 1
02/25/2025
H
- Referred to committee - House-Rules-Legislative
02/18/2025
H
- Reported Do Pass as substituted - House-Ways and Means
02/17/2025
H
- Voted Do Pass as substituted - House-Ways and Means
02/11/2025
H
- Scheduled for Committee Hearing - 02/17/2025, 4:30 PM - House-Ways and Means, HR 5
02/10/2025
H
- Public hearing completed - House-Ways and Means
02/05/2025
H
- Scheduled for Committee Hearing - 02/10/2025, 4:30 PM - ** REVISED to REMOVE HB 515 ** - House-Ways and Means, HR 5
01/30/2025
H
- Referred to committee - House-Ways and Means
01/09/2025
H
- Read Second Time
01/08/2025
H
- Read First Time
12/10/2024
H
- Pre-Filed
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| HB149 - Rep. Barry Hovis (R) - Modifies provisions relating to the recreation sales tax for certain counties | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Summary: | COMMITTEE ACTION: Voted "Do Pass with HCS" by the Standing Committee on Ways and Means by a vote of 5 to 3. The following is a summary of the House Committee Substitute for HB 149. Currently, certain adjoining counties can jointly impose a sales tax in each of their respective counties for certain public recreational purposes. The sales taxes will not become effective unless it is approved by a majority of the voters in each county. This bill changes the authorization language so that the counties do not have to act jointly. Each county is individually authorized to impose, upon voter approval, its own tax for certain public recreational purposes (Section 67.782, 67.783, RSMo). The bill updates provisions regarding the Joint County Recreational Lake Authority and specifies that the terms of members will be staggered so that two members' terms expire on December 31st of each even-numbered year. If enacted, this section will initially only apply to Bollinger and Cape Girardeau counties (Section 67.785). Current law provides a sales tax exemption for certain durable medical equipment as defined on January 1, 1980, by the Federal Medicare program. This bill removes the reference to January 1, 1980. Additionally, current law provides a sales tax exemption for the sales or rental of manual and powered wheelchairs, including parts. The bill also applies the exemption to accessories for such wheelchairs. This bill exempts from sales tax all sales of used tangible personal property, including any tangible personal property that is sold a second time or any number of additional subsequent times after the initial point of sale, at an auction. The provisions of this bill do not apply to motor vehicles, trailers, boats, or outboard motors purchased or acquired for use on the highways or waters of this State which are required to be titled (Section 144.030, 144.615). Starting January 1, 2026, sales, purchases, or use of certain machinery and equipment used to provide broadband communications services will be exempt from state and local sales taxes in Missouri. To qualify for this exemption, providers must furnish a certificate confirming eligibility or enter a direct pay agreement with the Department of Revenue (Section 144.812). This bill repeals a two percent tax on the gross receipts of retail sales paid on each pull tab card sold in the State. The bill also repeals a tax imposed on each organization conducting a game of bingo, which annually awards at least $5,000 and more than $100 in a single day(Section 313.055, 313.057). The following is a summary of the public testimony from the committee hearing. The testimony was based on the introduced version of the bill. PROPONENTS: Supporters say that this bill is preemptive. It ensures each county addressed in the bill can vote and act on the recreational sales tax in independence from each other. Testifying in person for the bill was Representative Hovis. OPPONENTS: No opposition was voiced in person to the committee. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website. |
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| Citations: | 144.030, 144.615, 144.812, 313.055, 313.057, 67.782, 67.783, 67.785 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Progress: | House: In Committee | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Last Action: |
04/23/2025
H
- Voted Do Pass - House-Rules-Legislative
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| Bill History: |
04/23/2025
H
- Voted Do Pass - House-Rules-Legislative
04/22/2025
H
- Scheduled for Committee Hearing - 04/23/2025, 3:00 PM - House-Rules-Legislative, HR 1
04/16/2025
H
- Referred to committee - House-Rules-Legislative
04/02/2025
H
- Reported Do Pass as substituted - House-Ways and Means
03/31/2025
H
- Voted Do Pass as substituted - House-Ways and Means
03/27/2025
H
- Scheduled for Committee Hearing - 03/31/2025, 4:30 PM - House-Ways and Means, HR 5
03/24/2025
H
- Public hearing completed - House-Ways and Means
03/19/2025
H
- Scheduled for Committee Hearing - 03/24/2025, 4:30 PM - House-Ways and Means, HR 5
03/19/2025
H
- Referred to committee - House-Ways and Means
01/09/2025
H
- Read Second Time
01/08/2025
H
- Read First Time
12/02/2024
H
- Pre-Filed
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| HB783 - Rep. Ben Keathley (R) - Clarifies the short-term authority of local taxing entities relating to certain property tax rate and property tax rate ceiling adjustments in a year following a voluntary tax rate reduction | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Summary: | COMMITTEE ACTION: Voted "Do Pass" by the Standing Committee on Ways and Means by a vote of 5 to 3. Currently, the governing body of a political subdivision may levy a tax rate lower than its tax rate ceiling. The governing body may, in a non-reassessment year, increase the lowered tax rate without voter approval, so long as the increased rate does not exceed the tax rate ceiling. This bill clarifies current law by stating that reductions to the tax rate ceiling in a non-reassessment year will be applied in the immediately following year of general assessment. This bill also clarifies current law by stating that the governing body of a political subdivision may, in a non-reassessment year, increase the previously lowered tax rate in the manner provided in the bill, and that the increases to the tax rate ceiling in a non-reassessment year will be applied in the immediately following year of general assessment. PROPONENTS: Supporters say that this is a clarifying bill that mirrors how language appears in the auditor's report as it relates to the tax rate ceiling. Currently, there are times when a jurisdiction uses a tax rate ceiling that was imposed decades ago and it increases without going to a vote of the people. Supporters say this bill will address this problem by specifically clarifying the part of the auditor's report that says if you don't make an adjustment immediately, the lower rate will be adopted, unless it goes back to the vote of the people. Supporters say the bill does not change the ability to lower the levy rate or increase it by public hearing or vote of the people. Testifying in person for the bill were Representative Keathley; Arnie Dienoff. OPPONENTS: There was no opposition voiced to the committee. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website. |
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| Citations: | 137.073 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Progress: | House: In Committee | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Last Action: |
04/16/2025
H
- Placed on Informal Calendar
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| Bill History: |
04/16/2025
H
- Placed on Informal Calendar
04/16/2025
H
- Placed on Informal Calendar
03/12/2025
H
- Reported Do Pass - House-Rules-Legislative
03/12/2025
H
- Voted Do Pass - House-Rules-Legislative
03/11/2025
H
- Committee hearing cancelled - 3/11/25 - 10:30 am or Upon Adjournment - HR 4 - House-Rules-Legislative
03/10/2025
H
- Scheduled for Committee Hearing - 03/12/2025, 10:30 AM - House-Rules-Legislative, HR 4
03/10/2025
H
- Scheduled for Committee Hearing - 03/11/2025, 10:30 AM - ** CANCELLED ** - House-Rules-Legislative, HR 4
03/06/2025
H
- Action Postponed - House-Rules-Legislative
03/05/2025
H
- ** REVISED for TIME CHANGE ** - 3/6/25 - 10:45 am or Upon Adjournment of Rules-Administrative - HR 7 - House-Rules-Legislative
03/05/2025
H
- Scheduled for Committee Hearing - 03/06/2025, 10:45 AM - House-Rules-Legislative, HR 1
03/05/2025
H
- Referred to committee - House-Rules-Legislative
02/25/2025
H
- Reported Do Pass - House-Ways and Means
02/24/2025
H
- Voted Do Pass - House-Ways and Means
02/20/2025
H
- Scheduled for Committee Hearing - 02/24/2025, 4:30 PM - House-Ways and Means, HR 5
02/17/2025
H
- Public hearing completed - House-Ways and Means
02/11/2025
H
- Scheduled for Committee Hearing - 02/17/2025, 4:30 PM - House-Ways and Means, HR 5
01/30/2025
H
- Referred to committee - House-Ways and Means
01/09/2025
H
- Read Second Time
01/08/2025
H
- Introduced and Read First Time
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| HB895 - Rep. Jeff Knight (R) - Authorizes ambulance and fire protection districts in certain counties to propose a sales tax rate of up to one percent upon voter approval | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Summary: | COMMITTEE ACTION: Voted "Do Pass with HCS" by the Standing Committee on Local Government by a vote of 15 to 1. The following is a summary of the House Committee Substitute for HB 895. Current law authorizes ambulance and fire protection districts in certain counties to propose a sales tax at a rate of up to 0.5%. This bill increases that authorization to a rate of up to 1%. This bill is similar to SB 270 (2025). The following is a summary of the public testimony from the committee hearing. The testimony was based on the introduced version of the bill. PROPONENTS: Supporters say that a 0.5% sales tax doesn't generate enough funds to provide necessary services in some places. Any authorization would still require a vote of the district in order to take effect. Testifying in person for the bill were Representative Knight; Ambulance District Association of MO; Missouri Association of Career Fire Protection Districts; and Missouri Ambulance Districts. OPPONENTS: Those who oppose the bill say that districts need to tighten their budgets and make do with a 0.5% sales tax. Testifying in person against the bill was Arnie C. Dienoff. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website. |
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| Citations: | 321.552, 321.556 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Progress: | House: In Committee | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Last Action: |
04/10/2025
H
- Reported Do Pass as substituted - House-Local Government
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| Bill History: |
04/10/2025
H
- Reported Do Pass as substituted - House-Local Government
04/09/2025
H
- Voted Do Pass as substituted - House-Local Government
04/07/2025
H
- ** REVISED for TIME CHANGE ** - 4/9/25 - 9:00 am - HR 5 - House-Local Government
04/07/2025
H
- Scheduled for Committee Hearing - 04/09/2025, 9:00 AM - House-Local Government, HR 5
04/02/2025
H
- Public hearing completed - House-Local Government
03/31/2025
H
- Scheduled for Committee Hearing - 04/02/2025, 8:00 AM - House-Local Government, HR 5
03/06/2025
H
- Referred to committee - House-Local Government
01/16/2025
H
- Read Second Time
01/15/2025
H
- Introduced and Read First Time
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| HB1271 - Rep. Colin Wellenkamp (R) - Modifies provisions governing county sales taxes for park purposes to allow tax revenues to be used for storm water management projects in parks | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Summary: | COMMITTEE ACTION: Voted "Do Pass with HCS" by the Standing Committee on Conservation and Natural Resources by a vote of 12 to 0. The following is a summary of the House Committee Substitute for HB 1271. This bill allows sales taxes collected by a county for the purpose of funding a metropolitan park or recreation district to be used by the county for storm water management projects that are confined to the acquisition of land for the building of a park or greenway or the deployment and augmentation of natural infrastructure or features that would otherwise add to the benefits of the park to the community. The following is a summary of the public testimony from the committee hearing. The testimony was based on the introduced version of the bill. PROPONENTS: Supporters say that natural infrastructure can handle storm water more efficiently and less expensively than other storm water infrastructure. This bill would provide a funding mechanism for cities to fund natural storm water initiatives. Testifying in person for the bill were Representative Wellenkamp; Tim Douglas Baker; Arnie Dienoff; and Missouri Association of Municipal Utilities. OPPONENTS: There was no opposition voiced to the committee. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website. |
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| Citations: | 67.1754 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Progress: | House: In Committee | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Last Action: |
04/14/2025
H
- Reported Do Pass as substituted - House-Conservation and Natural Resources
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| Bill History: |
04/14/2025
H
- Reported Do Pass as substituted - House-Conservation and Natural Resources
04/14/2025
H
- Voted Do Pass as substituted - House-Conservation and Natural Resources
04/10/2025
H
- Scheduled for Committee Hearing - 04/14/2025, 1:30 PM - House-Conservation and Natural Resources, HR 7
03/31/2025
H
- Public hearing completed - House-Conservation and Natural Resources
03/26/2025
H
- Scheduled for Committee Hearing - 03/31/2025, 1:00 PM - House-Conservation and Natural Resources, HR 7
03/25/2025
H
- Referred to committee - House-Conservation and Natural Resources
02/12/2025
H
- Read Second Time
02/11/2025
H
- Introduced and Read First Time
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