Missouri Revised Statutes
Chapter 32 - Department of Revenue
Section 32.310 - Political subdivision sales and use tax information, mapping feature on website — requirements — change of boundaries, notice required.

Effective - 28 Aug 2021, 2 histories
32.310. Political subdivision sales and use tax information, mapping feature on website — requirements — change of boundaries, notice required. — 1. The department of revenue shall create and maintain a mapping feature on its official public website that displays sales and use tax information of political subdivisions of this state that have taxing authority, including the current tax rate for each sales and use tax imposed and collected. Such display shall have the option to showcase the borders and jurisdiction of the following political subdivisions on a map of the state to the extent that such political subdivisions collect sales and use tax:
(1) Ambulance districts;
(2) Community improvement districts;
(3) Fire protection districts;
(4) Levee districts;
(5) Library districts;
(6) Neighborhood improvement districts;
(7) Port authority districts;
(8) Tax increment financing districts;
(9) Transportation development districts;
(10) School districts; or
(11) Any other political subdivision that imposes a sales or use tax within its borders and jurisdiction.
2. The mapping feature shall also have the option to superimpose state house of representative districts and state senate districts over the political subdivisions.
3. A political subdivision collecting sales or use tax listed in subsection 1 of this section shall provide to the department of revenue mapping and geographic data pertaining to the political subdivision's borders and jurisdictions. The political subdivision shall certify the accuracy of the data by affidavit and shall provide the data in a format specified by the department of revenue. Such data relating to sales taxes shall be sent to the department of revenue by April 1, 2019, and shall be updated and sent to the department if a change in the political subdivision's borders or jurisdiction occurs thereafter. Such data relating to use taxes shall be sent to the department of revenue by January 1, 2022. If a political subdivision fails to provide the information required under this subsection, the department of revenue shall use the last known sales or use tax rate for such political subdivision.
4. The department of revenue may contract with another entity to build and maintain the mapping feature.
5. By July 1, 2019, the department shall implement the mapping feature using the sales tax data provided to it under subsection 3 of this section. By July 1, 2022, the department shall implement the mapping feature using use tax data provided to it under subsection 3 of this section.
6. By July 1, 2022, the department shall update the mapping feature to include the total sales tax rate for combined rates of overlapping sales taxes levied and the total use tax rate for combined rates of overlapping use taxes levied.
7. If the boundaries of a political subdivision listed in subsection 1 of this section in which a sales or use tax has been imposed shall thereafter be changed or altered, the political subdivision shall forward to the director of revenue by United States registered mail or certified mail a certified copy of the ordinance adding or detaching territory from the political subdivision within ten days of adoption of the ordinance. The ordinance shall reflect the effective date of the ordinance and shall be accompanied by a map in a form to be determined by the director of revenue. Upon receipt of the ordinance and map, the tax imposed under the local sales tax law shall be effective in the added territory or abolished in the detached territory on the first day of a calendar quarter after one hundred twenty days' notice to sellers.
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(L. 2018 H.B. 1858, A.L. 2021 S.B. 153 & 97)

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Structure Missouri Revised Statutes

Missouri Revised Statutes

Title IV - Executive Branch

Chapter 32 - Department of Revenue

Section 32.010 - Director appointed, how.

Section 32.028 - Department created — powers, duties.

Section 32.029 - Paperless documents and forms act — department to make documents and forms available electronically — limitations.

Section 32.030 - Oath of office and bond of director.

Section 32.040 - Headquarters in Jefferson City — branch offices.

Section 32.042 - Director of revenue may be served, how — proof of service.

Section 32.050 - Powers and duties of director.

Section 32.052 - Employers failing to pay withholding taxes, sales or use taxes — director's duty to notify — procedure to pay, deposit to be made to special fund — continued failure to comply deemed intent to defraud.

Section 32.053 - Policy change by department effecting particular class of person to be applied prospectively.

Section 32.055 - Sale of motor vehicle registration lists and personal information prohibited, may be disclosed to whom.

Section 32.056 - Confidentiality of motor vehicle or driver registration records of county, state or federal parole officers, federal pretrial officers, or members of the state or federal judiciary.

Section 32.057 - Confidentiality of tax returns and department records — exceptions — penalty for violation.

Section 32.059 - Contracts prohibiting agents from employing lobbyists not binding and prohibited.

Section 32.060 - Annual report, contents.

Section 32.063 - Credit cards may be accepted by department for payment of taxes and fees — director may establish fee for use.

Section 32.065 - Interest rates for certain taxes, director to set, when, how — failure of director to set rates, rates to be used.

Section 32.067 - Department of revenue information fund created — purpose — deposit.

Section 32.068 - Annual rate of interest to be calculated, director of revenue to apply rate, when.

Section 32.069 - Interest allowed and paid on refund or overpayment of interest paid in excess of annual interest rate.

Section 32.075 - Audit of tax records by political subdivisions — costs — joint audits, when — taxpayer's audit limitation.

Section 32.080 - Reproduction of drivers' licenses, tax reports, returns and related documents by department — destruction of originals permitted when — electronic filings, issuances or renewals authorized — confidentiality — admissibility — period o...

Section 32.085 - Local sales taxes, collection of — definitions.

Section 32.087 - Local sales taxes, procedures and duties of director of revenue, generally — effective date of tax — duty of retailers and director of revenue — exemptions — discounts allowed — penalties — motor vehicle and boat sales, mobile teleco...

Section 32.088 - Task force on local taxation of certain motorized vehicles established, members, goals, duties, report, expiration date.

Section 32.090 - Department to keep copies of records — records to be made available to public, when — disclosure of personal information, when.

Section 32.091 - Definitions — disclosure of individual motor vehicle records, when — certain disclosures prohibited without express consent — disclosure pursuant to United States law — disclosure for purposes of public safety — certain information n...

Section 32.095 - Motor vehicle dealer to act as agent of department, purpose — rulemaking authority.

Section 32.096 - Electronic release of liens filed electronically — rulemaking authority.

Section 32.100 - Short title.

Section 32.105 - Definitions.

Section 32.110 - Firms providing neighborhood assistance to receive tax credits.

Section 32.111 - Affordable housing assistance activities and affordable housing units, market rate housing in distressed communities, or workfare renovation projects, business firms proposing to provide, procedure for approval and tax credit — restr...

Section 32.112 - Tax credit for businesses making contribution to neighborhood organization — proposal required, content — rules authorized — approval or disapproval by commission to be filed — approval to contain maximum tax credit allowed.

Section 32.115 - Tax credits authorized, order in which applied — amount allowed annually, exceeded when — upper limit set — carry-over permitted, enforceability — credit limit for amount contributed, carry-over, total amount of credit allowed.

Section 32.117 - Homelessness assistance projects — business firms proposing to provide, approval required — location of project requirements — tax credit, amount.

Section 32.120 - Director's decisions to be in writing — director to determine amount of credit.

Section 32.125 - Rules and regulations, promulgation, procedures.

Section 32.200 - Multistate tax compact.

Section 32.205 - Article VIII adopted in this state.

Section 32.210 - Compact to apply to all state and local taxes.

Section 32.220 - Governor to appoint member to commission.

Section 32.230 - Alternate may represent member on commission — how selected.

Section 32.240 - Governor to appoint three representatives of subdivisions — to consult with commission member.

Section 32.300 - Internet motor vehicle license renewal system for certain counties — remote driver's license renewal system, requirements — highway sign recognition test and vision test not required, when.

Section 32.310 - Political subdivision sales and use tax information, mapping feature on website — requirements — change of boundaries, notice required.

Section 32.315 - Sales and use tax levies, department to issue annual report — contents.

Section 32.375 - Dispute over collection or remittance of sales or use tax — abatement allowed, when — administrative review.

Section 32.378 - Compromise of taxes, interest, penalties, or additions to the tax, when — taxpayer agreements and duties — statute of limitations if compromise agreed upon — director's duties — rulemaking authority.

Section 32.381 - Detrimental reliance by taxpayer, effect of.

Section 32.383 - Tax amnesty period established, when — procedure — ineligibility for future tax amnesty, time period — expiration date.

Section 32.385 - Offset of indebtedness agreements with the federal government — definitions — director's powers — certification, contents — federal official's powers — refunds — reciprocal agreements.

Section 32.400 - Department may use electronic means to notify persons regarding licensing and tax collection, requirements.