SB958 • 2026

Modifies provisions relating to sales tax receipts

Taxes

Passed Legislature

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

Sponsor: Beck, Doug; House handler: N/A
Last action: 2026-01-08
Official status: Second Read and Referred S Economic and Workforce Development Committee
Effective date: 2026-08-28

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Modifies provisions relating to sales tax receipts

The following summaries of this bill are available: Print All Summaries Introduced Print SB 958 - This act requires all sellers who provide a sales invoice or a sales receipt in conjunction with a sale to clearly state on such sales invoice or sales receipt the total cost of any tariff imposed on the sale of such goods.

What This Bill Does

The following summaries of this bill are available: Print All Summaries Introduced Print SB 958 - This act requires all sellers who provide a sales invoice or a sales receipt in conjunction with a sale to clearly state on such sales invoice or sales receipt the total cost of any tariff imposed on the sale of such goods.
This act is identical to SB 804 (2025).
JOSH NORBERG

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-01-08 S128
Second Read and Referred S Economic and Workforce Development Committee
2026-01-07 S47
S First Read
2025-12-01 Missouri House of Representatives and Missouri Senate
Prefiled

Official Summary Text

The following summaries of this bill are available:

Print All Summaries

Introduced

Print

SB 958 - This act requires all sellers who provide a sales invoice or a sales receipt in conjunction with a sale to clearly state on such sales invoice or sales receipt the total cost of any tariff imposed on the sale of such goods.

This act is identical to SB 804 (2025).
JOSH NORBERG

Current Bill Text

Read the full stored bill text

SECOND REGULAR SESSION
SENATE BILL NO. 958
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR BECK.
4321S.01I KRISTINA MARTIN, Secretary
AN ACT
To repeal section 144.088, RSMo, and to enact in lieu thereof one new section relating to sales tax
receipts.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Section 144.088, RSMo, is repealed and one new 1
section enacted in lieu thereof, to be known as section 144.088, 2
to read as follows:3
144.088. 1. For purposes of this section, the 1
following terms shall mean: 2
(1) "Sales invoice", any document, in either paper or 3
electronic format, which lists items to be sold as part of a 4
sales transaction and states the prices of such items; and 5
(2) "Sales receipt", any document, in either paper or 6
electronic format, which lists items sold as part of a sales 7
transaction and states the prices of such items. 8
2. Any seller who sells more than five hundred 9
thousand dollars worth of goods per year and provides a 10
purchaser with a sales receipt or sales invoice in 11
conjunction with a sale, as defined under section 144.010, 12
shall clearly state on such sales receipt or sales invoice 13
the total rate of all sales tax imposed on the sale 14
referenced by such document. This total rate shall reflect 15
any applicable state or local sales tax authorized under the 16
laws of this state. 17
SB 958 2
3. All sellers who provide a sales invoice or a sales 18
receipt in conjunction with a sale, as defined in section 19
144.010, shall clearly state on such sales invoice or sales 20
receipt the total cost of any tariff imposed on the sale of 21
such goods. 22
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