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SB1481 • 2026

Modifies provisions relating to wireless emergency telephone service charges

Modifies provisions relating to wireless emergency telephone service charges

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Henderson, Mike; House handler: N/A
Last action
2026-03-04
Official status
Voted Do Pass S Economic and Workforce Development Committee
Effective date
2026-08-28

Plain English Breakdown

The plain English breakdown is still being put together. The official documents below are already here.

Bill History

  1. 2026-03-04 Missouri House of Representatives and Missouri Senate

    Voted Do Pass S Economic and Workforce Development Committee

  2. 2026-02-18 Missouri House of Representatives and Missouri Senate

    Hearing Conducted S Economic and Workforce Development Committee

  3. 2026-02-05 S306

    Second Read and Referred S Economic and Workforce Development Committee

  4. 2026-01-07 S96

    S First Read

  5. 2025-12-30 Missouri House of Representatives and Missouri Senate

    Prefiled

Official Summary Text

The following summaries of this bill are available:

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Introduced

Print

SB 1481 - Current law imposes a prepaid wireless emergency telephone service charge equal to three percent of the retail transaction, with the first $15 of each transaction exempt from the charge. This act repeals the exemption for the first $15 of each transaction and, beginning January 1, 2027, increases the service charge to four percent.

The act also requires the Director of Revenue to require a seller to report the number of retail transactions as well as the total dollar amount of each transaction and the total amount of prepaid wireless emergency telephone service charges collected.

Current law allows a seller to deduct and retain three percent of the service charges that are collected by the seller. Beginning January 1, 2027, this act increases such amount to four percent. If the Director of Revenue determines that a seller has not collected the required amount of services charges, the seller shall not be permitted to deduct and retain any amount of the services charges, nor shall the seller be permitted to deduct and retain any amount of sales taxes allowable under current law.
JOSH NORBERG