Missouri Laws 190.462 – Pre-emption of taxes by declaratory ruling — definitions — effect of — ..
1. As used in this section, the following terms mean:
(1) “All retail sales subject to sales tax”, tangible personal property and services subject to the tax imposed by section* 190.292 or 190.335;
Terms Used In Missouri Laws 190.462
- following: when used by way of reference to any section of the statutes, mean the section next preceding or next following that in which the reference is made, unless some other section is expressly designated in the reference. See Missouri Laws 1.020
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Month: means a calendar month, and "year" means a calendar year unless otherwise expressed, and is equivalent to the words year of our Lord. See Missouri Laws 1.020
- person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Missouri Laws 1.020
(2) “General retailer”, a person making a sale at retail as defined in section 144.010;
(3) “Taxpayer”, a person who pays the tax imposed under section* 190.292 or 190.335.
2. (1) If a court of competent jurisdiction issues a declaratory ruling prior to July 9, 2019, that the taxes imposed under section* 190.292 or 190.335 are pre-empted by the provisions of subsection 5 of section 190.460 on all retail sales subject to sales tax in a taxing jurisdiction that did not opt out of the collection of the prepaid wireless emergency telephone service charge:
(a) A seller or general retailer who collected and remitted the tax imposed under section* 190.292 or 190.335 on all retail sales subject to sales tax in a taxing jurisdiction that did not opt out of such tax under the provisions of subsection 6 of section 190.460, shall not be required to refund such taxes to taxpayers;
(b) All requests for refunds by taxpayers shall be made directly to the taxing jurisdiction. The department of revenue shall develop procedures and forms for taxpayers requesting refunds from taxing jurisdictions;
(c) This subsection applies to taxes collected between January 1, 2019, and the first day of the calendar month following a declaratory ruling by a court of competent jurisdiction that the taxes imposed under section* 190.292 or 190.335 are pre-empted by the provisions of subsection 5 of section 190.460 on all retail sales subject to sales tax in taxing jurisdictions that did not opt out of the collection of the prepaid wireless emergency telephone service charge.
(2) If this section goes into effect prior to a court of competent jurisdiction issuing a declaratory ruling, then the provisions of paragraphs (a) and (b) of subdivision (1) of this subsection shall apply from January 1, 2019, until July 9, 2019.
3. (1) If a court of competent jurisdiction issues a declaratory ruling prior to July 9, 2019, that the taxes imposed under section* 190.292 or 190.335 are pre-empted by the provisions of subsection 5 of section 190.460 only on sales of prepaid wireless telecommunications services in a taxing jurisdiction that did not opt out of the collection of the prepaid wireless emergency telephone service charge:
(a) A seller or other retailer who did not collect the tax imposed under section* 190.292 or 190.335 on the retail sale of wireless telecommunications service and wireless devices associated therewith shall not be liable for any assessment or incur any other liability on such uncollected taxes;
(b) This subsection applies to assessments for the period beginning January 1, 2019, and ending on the first day of the calendar month following a declaratory ruling by a court of competent jurisdiction that the taxes imposed by under section* 190.292 or 190.335 are pre-empted by the provisions of subsection 5 of section 190.460 only on sales of prepaid wireless telecommunications services in a taxing jurisdiction that did not opt out of the collection of the prepaid wireless emergency telephone service charge.
(2) If this section takes effect prior to a court of competent jurisdiction issuing a declaratory ruling, then the provisions of paragraphs (a) and (b) of subdivision (1) of this subsection shall apply from January 1, 2019, until July 9, 2019.
4. This section shall expire on January 1, 2023.