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SECOND REGULAR SESSION
HOUSE BILL NO. 2382
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE SIMMONS.
4644H.01I JOSEPH ENGLER, Chief Clerk
AN ACT
T o repeal section 144.032, RSMo, and to enact in lieu thereof one new section relating to
local sales taxes on certain services.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Section 144.032, RSMo, is repealed and one new section enacted in lieu
2 thereof, to be known as section 144.032, to read as follows:
144.032. 1. The provisions of section 144.030 to the contrary notwithstanding, any
2 city imposing a sales tax under the provisions of sections 94.500 to 94.570, or any county
3 imposing a sales tax under the provisions of sections 66.600 to 66.635, or any county
4 imposing a sales tax under the provisions of sections 67.500 to 67.729, or any hospital district
5 imposing a sales tax under the provisions of section 205.205 may by ordinance impose a sales
6 tax upon all sales of metered water services, electricity , electrical current and natural, artificial
7 or propane gas, wood, coal, or home heating oil for domestic use only . Such tax shall be
8 administered by the department of revenue and assessed by the retailer in the same manner as
9 any other city , county , or hospital district sales tax. Domestic use shall be determined in the
10 same manner as the determination of domestic use for exemption of such sales from the state
11 sales tax under the provisions of section 144.030.
12 2. This section shall expir e on August 28, 2026. Any ordinance of a city , county ,
13 or hospital district imposing a sales tax under this section before August 28, 2026, is
14 her eby pr eempted and shall be deemed null and void.
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EXPLANA TION — 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.