Section 144.608

Title X TAXATION AND REVENUE

Chapter 144

Effective - 01 Jan 2023, see footnote, highlighted 1    

  144.608.  Securing payment and accounting for tax collection, department duties — rulemaking authority — sunset provision. — 1.  For the purpose of more efficiently securing the payment of and accounting for the tax collected and remitted by retailers and vendors, the department is hereby authorized:

  (1)  To consult, contract, and work jointly with the streamlined sales and use tax agreement's governing board to allow sellers to use the governing board's certified service providers and central registration system services; or

  (2)  To consult, contract, and work with certified service providers independently.  The department is authorized to determine the method and amount of compensation to be provided to certified service providers by this state for the services of such certified service providers to certain sellers, provided that no certified service provider or seller utilizing a certified service provider shall be entitled to the deduction provided in subsection 1 of section 144.140.

  2.  The department is also hereby authorized to independently take such actions as may be reasonably necessary to secure the payment of and account for the tax collected and remitted by retailers and vendors.  The department shall independently carry out any or all activities relating to the collection of online use tax if the department, in its own judgment, determines that independently carrying out such activities would promote cost-saving to the state.

  3.  The director of revenue shall make, promulgate, and enforce reasonable rules and regulations for the administration and enforcement of the provisions of this chapter relating to the collection and remittance of sales and use tax by certified service providers.  Any rule or portion of a rule, as that term is defined in section 536.010, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536 and, if applicable, section 536.028.  This section and chapter 536 are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536 to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after January 1, 2023, shall be invalid and void.

  4.  The provisions of this section shall automatically sunset five years after January 1, 2023, unless reauthorized by an act of the general assembly.

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(L. 2021 S.B. 153 & 97)

Effective 1-01-23, see § 144.1021

Sunset date 1-01-28