Missouri Laws 32.315 – Sales and use tax levies, department to issue annual report — contents
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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;
Terms Used In Missouri Laws 32.315
- State: when applied to any of the United States, includes the District of Columbia and the territories, and the words "United States" includes such district and territories. See Missouri Laws 1.020
(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.