Mo. Rev. Stat. § 32.315

Current with changes from the 2023 Legislative Session

Section 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 * 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.

§ 32.315, RSMo

Added by 2018 Mo. Laws, SB 773,s A, eff. 8/28/2018.

Added by 2018 Mo. Laws, HB 1446,s A, eff. 6/1/2018.