HOUSE BILL NO. 1590 103RD GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE VEIT.
3210H.01I JOSEPH ENGLER, Chief Clerk
AN ACT To amend chapter 144, RSMo, by adding thereto one new section relating to sales and use tax.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Chapter 144, RSMo, is amended by adding thereto one new section, to be 2 known as section 144.142, to read as follows: 144.142. 1. In addition to the provisions of section 144.140 and any other 2 provisions of law allowing for the retention of sales or use tax otherwise due, beginning 3 August 28, 2025, and ending June 30, 2027, any retailer in this state who is required to 4 remit state sales or use tax under this chapter shall be permitted to retain the full 5 amount of such state sales or use tax collected by the retailer on any sales of: 6 (1) Tickets or admissions to a movie or film at the retailer's movie or film 7 theater; 8 (2) Tickets or admissions to a musical performance at the retailer's music venue 9 or at any mixed-use arena or stadium operating as a music venue; or 10 (3) Concessions sold on-site at the retailer's movie or film theater, the retailer's 11 music venue, or any mixed-use arena, stadium, or other venue operating as a music 12 venue. 13 2. The provisions of this section shall not be construed to affect the collection, 14 remittance, or distribution of any local sales or use tax. 15 3. The department of revenue shall provide forms for a retailer to document any 16 sales or use tax retained under this section. Such forms shall be submitted to the 17 department of revenue with the retailer's other applicable sales or use tax returns, at the
EXPLANATION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is intended to be omitted from the law. Matter in bold-face type in the above bill is proposed language. HB 1590 2
18 times provided under sections 144.080 and 144.655 and any other applicable provisions 19 of this chapter. 20 4. The department of revenue may promulgate all necessary rules and 21 regulations for the administration of this section. Any rule or portion of a rule, as that 22 term is defined in section 536.010, that is created under the authority delegated in this 23 section shall become effective only if it complies with and is subject to all of the 24 provisions of chapter 536 and, if applicable, section 536.028. This section and chapter 25 536 are nonseverable and if any of the powers vested with the general assembly 26 pursuant to chapter 536 to review, to delay the effective date, or to disapprove and annul 27 a rule are subsequently held unconstitutional, then the grant of rulemaking authority 28 and any rule proposed or adopted after August 28, 2025, shall be invalid and void. ✔
Statutes affected: