☰ Revisor of Missouri


Chapter 32

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  32.315.  Sales and use tax levies, department to issue annual report — contents. — 1.  The department of revenue shall issue an annual report on or before January 1, 2019, and every January first thereafter, listing all sales and use tax* levies that are:

  (1)  Authorized pursuant to state law;

  (2)  Collected by the department of revenue; and

  (3)  Approved by voters at an election.

  2.  The report required under subsection 1 of this section shall indicate the provision of law authorizing such tax levy.


(L. 2018 H.B. 1446 merged with S.B. 773)

*Word "tax" does not appear in original rolls of S.B. 773, 2018.

---- end of effective   28 Aug 2018 ----

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