Section 190.462

Title XII PUBLIC HEALTH AND WELFARE

Chapter 190

Effective - 09 Jul 2019, see footnote   

  190.462.  Pre-emption of taxes by declaratory ruling — definitions — effect of — expiration date. — 1.  As used in this section, the following terms mean:

  (1)  "All retail sales subject to sales tax", tangible personal property and services subject to the tax imposed by section^* 190.292 or 190.335;

  (2)  "General retailer", a person making a sale at retail as defined in section 144.010;

  (3)  "Taxpayer", a person who pays the tax imposed under section^* 190.292 or 190.335.

  2.  (1)  If a court of competent jurisdiction issues a declaratory ruling prior to July 9, 2019, that the taxes imposed under section^* 190.292 or 190.335 are pre-empted by the provisions of subsection 5 of section 190.460 on all retail sales subject to sales tax in a taxing jurisdiction that did not opt out of the collection of the prepaid wireless emergency telephone service charge:

  (a)  A seller or general retailer who collected and remitted the tax imposed under section^* 190.292 or 190.335 on all retail sales subject to sales tax in a taxing jurisdiction that did not opt out of such tax under the provisions of subsection 6 of section 190.460, shall not be required to refund such taxes to taxpayers;

  (b)  All requests for refunds by taxpayers shall be made directly to the taxing jurisdiction.  The department of revenue shall develop procedures and forms for taxpayers requesting refunds from taxing jurisdictions;

  (c)  This subsection applies to taxes collected between January 1, 2019, and the first day of the calendar month following a declaratory ruling by a court of competent jurisdiction that the taxes imposed under section^* 190.292 or 190.335 are pre-empted by the provisions of subsection 5 of section 190.460 on all retail sales subject to sales tax in taxing jurisdictions that did not opt out of the collection of the prepaid wireless emergency telephone service charge.

  (2)  If this section goes into effect prior to a court of competent jurisdiction issuing a declaratory ruling, then the provisions of paragraphs (a) and (b) of subdivision (1) of this subsection shall apply from January 1, 2019, until July 9, 2019.

  3.  (1)  If a court of competent jurisdiction issues a declaratory ruling prior to July 9, 2019, that the taxes imposed under section^* 190.292 or 190.335 are pre-empted by the provisions of subsection 5 of section 190.460 only on sales of prepaid wireless telecommunications services in a taxing jurisdiction that did not opt out of the collection of the prepaid wireless emergency telephone service charge:

  (a)  A seller or other retailer who did not collect the tax imposed under section^* 190.292 or 190.335 on the retail sale of wireless telecommunications service and wireless devices associated therewith shall not be liable for any assessment or incur any other liability on such uncollected taxes;

  (b)  This subsection applies to assessments for the period beginning January 1, 2019, and ending on the first day of the calendar month following a declaratory ruling by a court of competent jurisdiction that the taxes imposed by under section^* 190.292 or 190.335 are pre-empted by the provisions of subsection 5 of section 190.460 only on sales of prepaid wireless telecommunications services in a taxing jurisdiction that did not opt out of the collection of the prepaid wireless emergency telephone service charge.

  (2)  If this section takes effect prior to a court of competent jurisdiction issuing a declaratory ruling, then the provisions of paragraphs (a) and (b) of subdivision (1) of this subsection shall apply from January 1, 2019, until July 9, 2019.

  4.  This section shall expire on January 1, 2023.

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(L. 2019 S.B. 291)

Effective 7-09-19

Expires 1-01-23

*Word "sections" appears in original rolls.