Missouri Enacts Legislation Regarding Refund Claims

Missouri has enacted legislation stating that purchasers who have paid Missouri sales or use tax to a vendor or seller may submit a refund claim directly to the Department of Revenue if the taxes have been remitted to the department by the vendor or seller, if certain conditions have been met. The department cannot require vendors, sellers, or purchasers to submit an amended return for a refund claim made under the new provisions. Purchasers must be entitled to appeal a refund denial within 60 days from the date the department mailed the notice. This provision applies for all refund claims filed after August 28, 2012.

In addition, for any refund claims related to the exemption for electronic delivery or transmission of computer software, purchasers can file an appeal of the department’s decision to deny a refund claim if the appeal is filed by September 28, 2012 for a refund denied on or after January 1, 2007. (H.B. 1504, Laws 2012, effective August 28, 2012)

Posted on July 24, 2012