☰ Revisor of Missouri

Title X TAXATION AND REVENUE

Chapter 144

< > Effective - 28 Aug 2021 bottom

  144.750.  Out-of-state vendor purchases subject to expansion of use tax, newspaper notice, requirements. — 1. No later than the first week of November 2021, any county or municipality of this state that has enacted a use tax shall provide notice in the newspaper with the greatest circulation in such county or municipality and on any county or municipality website, provided such website exists, that certain purchases from out-of-state vendors will become subject to an expansion of the use tax as provided by state law.  The notice shall be printed in the newspaper at least once per week, for two consecutive weeks.  The notice shall include the rates of the use tax in the county or municipality and shall include general information on repealing a local use tax under section 144.761.

  2.  Nothing under subsection 1 of this section shall be construed to require that duplicate notices be published or to prevent any counties or municipalities from coordinating and collaborating in their notice efforts in order to maximize cost savings to taxpayers.

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(L. 2021 S.B. 153 & 97 § 1)


---- end of effective  28 Aug 2021 ----

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