Taxation Law

HCS HB 1030 – Collection of state debt. (See Administrative Law)

HB 1092 – Assessment of destroyed commercial real property. Changes the laws regarding the assessment of commercial real property destroyed by a natural disaster.

HB 1101 – State taxes. Authorizes Missouri to enter into the multi state Streamlined Sales and Use Tax Agreement, eliminates all state tax credits, phases in a flat income tax rate, and increases the sales and use tax by .25%.

HB 1170 – Special property tax assessment.Allows any county collector to add and collect a special property tax assessment to the property’s annual real estate tax bill.

HB 1351 – Deferment of property taxes. Allows an individual who is 62 years of age or older to defer paying property taxes on his or her residence under certain conditions by filing a claim with the county assessor.

HB 1478
– Tobacco taxes. Increases the tax on tobacco products and the excise tax on cigarettes of $.17 per pack of 20cigarettes to $.89 per pack to be used for public education purposes.

HB 1486 – Cigarette taxes. Increases the excise tax on cigarettes from 17 cents to 33 cents per pack of 20 cigarettes to be deposited, less a 3% collection fee, into the General Revenue Fund.

HCS HB 1542 & 1101
– Collection of money owed to the state. Changes the laws regarding the collection of money owed to the state. Among other provisions, authorizes the Department of Revenue to retain 1% of the amount of any local sales or use taxes collected by the department; requires an individual to possess a no-tax due statement from the Department of Revenue dated within 90 days of a licensure application before any city or county occupation license of any state business license can be issued or renewed; requires anyone making a claim or having a judgment under the State Legal Expense Fund to have a no-tax due statement before money can be expended from the fund in some circumstances; authorizes an amnesty program similar to that in HB 1030, supra; requires the Department of Elementary and Secondary Education to provide to the Department of Revenue the name and social security number of each certificate holder or applicant for a certificate or license to teach in Missouri; changes the state individual income tax rate to 4% of income up to $9,000 and 5.9% of any income over$9,000; eliminates head of household filing status; increases the amount of the personal and spouse tax exemptions. Support concept of § 32.385.

HB 1616 – Individual income tax. Changes the laws regarding the Missouri individual income tax.

HB 1617 – Elimination of state deduction for federal income taxes. Eliminates the state income tax deduction for federal income tax liability beginning January 1, 2013.

SB 436 – Appropriation of tax credits. Subjects all state tax credits to appropriation.

SB 472 – Tax credit caps and corporate income tax rates. Modifies the provisions of certain tax credit programs and requires the Department of Revenue to apply any increase in revenue generated to a decrease in the corporate income tax rate.

SB 510
– Market factors considered by county assessors. Requires county assessors to consider market factors in determining value of real property for tax purposes.

SB 548 – Sunset of tax credits. Imposes a sunset upon tax credit programs not currently subject to a sunset provision.

SB 561 – Sunset of tax credits and personal income tax rates. Imposes a sunset upon tax credit programs not currently subject to a sunset provision and requires the Department of Revenue to apply any increase in revenue generated to a decrease in the personal income tax rate.

SB 584 – Tax exemptions and local loan agreements for data centers. Creates state and local sales and use tax exemptions for data storage centers and allows municipalities to enter into loan agreements, or sell, lease, or mortgage municipal property for a technology business facility project.

SB 585 – Tax credits for sporting events.Creates a tax credit to attract sporting events to Missouri.

SB 591
–County assessors and motor vehicle values. Allows county assessors to use any motor vehicle valuation guide approved by the state tax commission to value motor vehicles for personal property tax purposes.

SB 612 – Deductibility of federal tax liability. Allows the full deductibility of federal income tax liability for state income tax purposes.

SB 638 – Cigarette tax and income tax rates. Increases the tax on cigarettes by twenty-six cents and modifies the tax rates for state income taxes.

SB 661
–Individual income tax deduction for business income and corporate tax reduction. Creates a phased-in individual income tax deduction for business income and reduces the corporate income tax rate over a five-year period.

SB 675 – Property tax credit. Repeals the Missouri property tax credit.

SB 684 – Moratorium on tax credits. Places a one year moratorium on the authorization of certain tax credits.

SB 725 – Tax increment financing. Prohibits a municipality from adopting a redevelopment plan involving tax increment financing without a finding that the developer does not owe delinquent taxes.

SJR 34/SJR 35 – “Fair Tax”. Replaces all taxes on income with a sales and use tax.

SJR 36 – Property taxes. Caps the tax on real property and freezes the property taxes on individuals 62 years old or older. 

Index of Bills by Subject Matter

  • CCS - Conference Committee Substitute
  • HB - House Bill
  • HCS - House Committee Substitute
  • HS - House Substitute
  • HJR - House Joint Resolution
  • SB - Senate Bill
  • SCS - Senate Committee Substitute
  • SS - Senate Substitute
  • SJR - Senate Joint Resolution
  • * - Missouri Bar Committee-Drafted Legislation

Administrative Law/Licensing 
Agricultural & Animal Law 
Business Law 
Commercial Law 
Construction Law 
Criminal Law 
Education Law 
Elder Law 
Environmental & Energy Law 
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Immigration Law 
Insurance Law 
Judicial Administration 
Labor Law 
Local Law 
Media Law 
Military Law 
Poverty Law 
Probate & Trust Law 
Property Law 
Sports Law 
State Government
Taxation Law 
Tort Law
Transportation Law 
Workers' Compensation Law