Transcript Highlights:

• That's called sales chasing.
• We're comparing that sales price to our appraised value to that sale.
• of that sales ratio process.
• fourth-quarter sales.
• Qualify all the bad sales.

Committee: Senate Finance and Tax

Summary: The Committee on Finance and Tax met with a quorum present and heard a presentation from the Property Appraisers Association of Florida on ad valorem valuation, exemptions, and the property tax process. Lauren Levy reviewed the legal and historical framework of Florida property taxation, including Save Our Homes, the 10% cap on non-homestead assessments, portability, tangible personal property exemptions, TRIM notices, and the distinction between taxable value and millage rates. He emphasized that property appraisers are independent constitutional officers who assess just value, administer exemptions, and are overseen by the Department of Revenue, with values and exemptions generally determined as of January 1 and subject to challenge through the Value Adjustment Board or circuit court. Mike Twitty described the mass appraisal process in Pinellas County, explaining how property appraisers value large numbers of parcels using the same core approaches as fee appraisals but with statistical testing, field reviews, aerial imagery, and technology. He discussed the importance of budget, staffing, and the January 1 valuation date, and noted that recent hurricanes caused significant damage, increased petitions, and required new procedures to help property owners with value reductions and FEMA-related issues. Paul Polk focused on Department of Revenue oversight, explaining sales ratio studies, uniformity measures such as COD and PRD, time adjustments, sales qualification reviews, and in-depth studies that can lead to corrective action if assessment standards are not met. He also noted that the Department reviews property appraiser budgets to preserve independence from county pressure. Senators asked about the supersized homestead concept, DOR review and rejection standards, value trends, and the impact of storms and new construction on taxable value. Twitty and Polk said value growth has been driven by a mix of new construction, market appreciation, cap resets, and storm-related adjustments, while noting that some counties saw market value decline even as taxable value rose. They also said some property tax relief proposals would be easier to implement than others depending on how local tax bills are structured, especially where law enforcement millage is separately identified. No votes were taken on legislation, and the committee adjourned after the presentation.

Transcript Highlights:

• I was glad to pay my local sales tax because that local sales tax supports our sheriff's department,
• So by losing a quarter of a million dollars in sales tax, that sales tax loss has been shared among all
• So by losing a quarter of a million dollars in sales tax, that sales tax loss has been shared among all
• And not the sales tax. So it was part of the sales tax, part of that? Yes. Okay.
• We have five local half-cent sales taxes.

Committee: House Rules - Legislative

Summary: The Missouri House Legislative Rules Committee held a hearing on House Bill 2243, sponsored by Rep. Bryant-Wolfen, which would repeal a 2021 provision that exempted certain manufacturing and mining-related industries from local sales tax. The sponsor argued the change unintentionally stripped counties of revenue they had already approved through local votes, shifting the burden onto ordinary Missourians and leaving local governments without a replacement source of funding. Committee members questioned whether the bill would amount to a tax increase, whether a referendum or local voter approval should be required, and whether the measure could discourage investment or job growth. The sponsor said the bill simply restores local taxing authority and noted the fiscal note showed roughly $35 million in local revenue at stake statewide. Testimony in support came from local officials from Iron County, Adair County, and St. Genevieve County, including commissioners, a sheriff, and a 911 board official. They said the exemption reduced revenue for roads, ambulance service, law enforcement, and 911 operations, forcing service cuts and higher local levies. Iron County witnesses said the loss hit a county dependent on mining and reduced ambulance coverage and sheriff funding; Adair County officials said the exemption affected expected revenue from a large solar project and other energy infrastructure; St. Genevieve County officials cited sharp monthly declines in sales tax receipts and said inflation made the loss even more severe. Supporters emphasized that these were locally approved taxes and that the affected companies still benefit from county services. Opposition came from Associated Industries of Missouri, which argued the original exemption was part of Missouri’s effort to comply with the U.S. Supreme Court’s Wayfair decision and keep tax rules uniform for out-of-state sellers. The group warned that removing the exemption could make Missouri’s tax system less simple and potentially jeopardize local use-tax collections statewide, with a much larger possible revenue loss if the law were challenged. The committee chair said the hearing would continue with a hard stop for floor business, and at the end of testimony he indicated he planned to take executive action on the bill later in the week. No vote was taken during the hearing.

Transcript Highlights:

• Whoever sells it has to collect the tax at the point of sale.
• Florida collects at the point of sale, I believe also Indiana.
• So most new cars are going to be sold at the 6.5% state sales tax rate.
• So there's no local sales tax on a new car?
• So barring that the sale was rescinded or canceled, the debt is still owed to the state for the sales

Committee: All REVENUE & TAXATION- HOUSE SALES, USE, MISC. TAXES & EXEMPTIONS SUBCOM.

Summary: The committee first approved special expenses incurred by the committee, then took up interim study proposals. ISP 2025-069, sponsored by Representative Perry and presented by Representative Eaton, would move collection of sales tax on motor vehicles from the current post-purchase registration process to the point of sale at dealerships. Committee members and DFA discussed the current 60-day registration/tax payment window, possible fiscal and programming impacts on DFA, the added administrative burden on dealers, verification and audit issues, and concerns about whether the change would improve or complicate tax collection. After questions, the committee voted to send the proposal to research/interim study. The committee then considered ISP 2025-071, from Representative Ray, based on House Bill 1636, which would phase out the state excise tax on soda over five years if revenue triggers were met. Representative Ray explained the tax revenue supports the Medicaid trust fund and said the proposal was intended to continue discussion after the bill failed on the House floor in the regular session. Members asked about the annual revenue generated, the trust fund’s other revenue sources, and whether the revenue would be replaced. DFA was asked to provide additional information on how withdrawals from the Medicaid trust fund are authorized and whether the legislature has oversight. The committee then approved the proposal for interim study and adjourned.

Transcript Highlights:

• That is a sales tax exemption for a small seller.
• and use tax on all sales exceeding $5,000.
• Holding a yard sale with someone else, whether a family member, neighbor, or friend, counts as a sale
• on all sales exceeding $5,000.
• It would be all sales including.

Summary: The House Revenue and Taxation Committee met on February 24, 2026, and first approved the minutes from February 17 and February 19, 2026. The committee then took up RS 33370 C1, a proposed sales tax exemption/clarification for small sellers and yard sales. Representative Monks explained the bill was intended to clarify how the existing small seller rules apply to multiple yard sales, the $5,000 annual threshold, and when sales tax must be collected. Members raised questions about whether the limit applies to an individual or to a homeowner hosting multiple sellers, and the chair identified a possible drafting issue in the threshold language. At the sponsor’s request, the committee withdrew the motion to introduce and returned RS 33370 C1 to the sponsor for further work. The committee next heard RS 3344, which would create a low-income/affordable workforce housing property tax exemption with county commissioners able to opt out on a project-by-project basis. Representative Weber said the measure was intended as a local tool to support affordable housing development. Questions focused on the fiscal impact, how the exemption would be administered, whether it would actually result in lower-cost housing, and whether it applied only to property tax or also to sales tax; the witness said it was a property tax exemption only and that qualifying projects must maintain rents affordable to households at 60% of area median income, with annual certification required. Despite some concerns about the uncertain fiscal effect, the committee voted to introduce RS 3344. The meeting then adjourned.

Transcript Highlights:

• The sales tax is computed by adding the 6.5% state sales tax rate with whatever the local sales tax rate
• Generally, sales tax is due on the total sales price without allowance for deduction.
• The sales tax is computed by adding the 6.5% state sales tax rate with whatever the local sales tax rate
• The sales tax is computed by adding the 6.5% state sales tax rate with whatever the local sales tax rate
• sales tax.

Summary: The House Finance Committee held a work session that began with welcoming new member Rep. Janice Zahn, who introduced herself as representing the 41st Legislative District. The Department of Revenue then gave an update on the Antio-related legislation following the Washington Supreme Court decision and the 2025 session changes. DOR explained its voluntary disclosure program and the new expanded voluntary disclosure agreement for taxpayers with unreported investment income, including broader eligibility and interest/penalty relief, but said utilization has been minimal so far because additional implementation questions remain unresolved. The committee next received the annual update on the Working Families Tax Credit. DOR reported record participation in 2025, with about $205 million refunded through October and a major increase in applications after TurboTax added the credit to its filing software. Officials said most dollars went to households with children, outreach efforts remained important, and community partners and state agencies helped increase uptake. Members focused heavily on fraud concerns, especially tax preparers allegedly filing claims without applicants’ knowledge or diverting refunds; DOR said it is using fraud detection tools, training preparers, and trying to make applicants whole, but current law does not provide direct penalties against preparers. The final portion covered implementation of engrossed substitute Senate Bill 5814, which expanded sales tax to certain services. DOR described the new tax framework, its guidance process, and the large volume of ruling requests and outreach since the law took effect October 1. Committee members asked about fiscal assumptions, the scope of taxable services, and whether the department had revised its implementation estimates; DOR said the fiscal note assumed broad application absent explicit exemptions and that no expenditure revision had been made. In stakeholder testimony, Expedia and T-Mobile argued the law creates complexity and competitive disadvantages for Washington businesses, while a construction training provider said the tax raises tuition for workers seeking required certifications. School and nonprofit representatives said the tax will increase costs for special education services, arts programming, and other public-facing activities, and urged exemptions or further legislative fixes. The chair closed by noting the committee would revisit 5814 in the next session and then adjourned the meeting.

Transcript Highlights:

• If a homeowner has more than two yard sales, you potentially don't have to collect sales tax as long
• Holding a yard sale with someone else, whether a family member, neighbor, or friend, counts as a sale
• as a sale for each of you.
• on all sales exceeding $5,000.
• I think that should be not just on all sales exceeding the $5,000. It would be all sales including.

Committee: House Revenue and Taxation

Keywords: 989, all

Transcript Highlights:

• But yes, typically on-sale and off-sale is not connected.
• But yes, typically on-sale and off-sale is not connected.
• </c> sale but yes typically on and off sale sale but yes typically on and off sale is<00:04:46.199><c
• Brewers are allowed off-sale growler sales. They’re allowed a couple different off-sale licenses.
• That's an off-sale issued in combination with an on-sale.

Committee: House Commerce Finance and Policy

Keywords: 1183, house

Transcript Highlights:

• Of course, you are very aware of the sales and use tax, or local sales tax, that this is simply giving
• </c><00:02:16.959><c> uh</c> of with the sales and use t or sales uh of with the sales and use t or sales
• </c> vote on the approval of that sales tax. vote on the approval of that sales tax.
• local sales tax of up to 0.5%.
• </c> the of the sales tax of the local sales the of the sales tax of the local sales tax<00:43:18.480

Committee: Senate Taxes

Keywords: 1187, senate, all

Transcript Highlights:

• So what does that equal in sales tax, future sales tax increase?
• So what does that equal in sales tax, future sales tax increase?
• If we raise the sales taxes or increase the sales tax base to include services, it won't be regressive
• Sales tax is... under the theory that sales taxes only go up.
• And sales tax was $3.2 billion.

Summary: The Missouri House met with prayer, the Pledge of Allegiance, approval of the prior House journal, and numerous guest introductions, including a tribute to Harris-Stowe State University President Dr. Latanya Collins-Smith during Women’s History Month. The chamber then took up House Committee Substitute for House Joint Resolutions 173 and 174, which would place on the ballot a constitutional change to gradually eliminate Missouri’s individual income tax and allow the legislature to broaden the sales tax base to services if needed. The sponsor and supporters framed the proposal as a long-term tax reform that would let Missourians keep more of their earnings, spur economic growth, and ultimately let voters decide the state’s tax structure. Supporters argued that no-income-tax states have stronger growth, more business relocation, and better population trends, and said the resolution includes triggers and revenue-neutral safeguards, including protections for school funding and local governments. Several members said the measure is only a referral to the voters, not an immediate tax change, and emphasized that the plan is designed to phase out the income tax only as state growth allows. Opponents countered that the measure would ultimately require a large sales tax increase on goods and services, shifting the burden onto working families, seniors, renters, and low-income Missourians, while threatening public schools, services, and tax-credit-supported nonprofits. They also criticized the ballot language as misleading and warned that the fiscal impact could be as high as an $8.5 billion revenue loss. Members debated comparisons to Tennessee, Texas, Florida, Washington, Oregon, and Kansas, with supporters citing those states as evidence that lower or no income taxes can attract growth, while opponents said Missouri’s economy, tourism, and budget structure are not comparable and that the Kansas example shows the risks of tax-cut experiments. The sponsor and several allies repeatedly stressed that the proposal is a constitutional amendment for voters to decide, not a final legislative tax hike, and said the plan is different from Kansas because it uses triggers and a defined path to zero. The transcript does not show a final vote on the resolution in the excerpt provided.

Transcript Highlights:

• But by allowing the legislature to provide for sales tax administration for both state and local sales
• The two other benefits of centralized sales tax collection are, one, collection of more sales tax dollars
• Some states have no state sales tax, no sales tax altogether.
• Centralized sales tax.
• He's asking that the state sales tax...

Summary: The committee first took up HB 620, a constitutional amendment and companion legislation to centralize collection of state and local sales taxes. The author and supporters from the Tax Foundation, COST, NFIB, and LABI argued that Louisiana’s decentralized system creates high compliance costs, inconsistent administration, and lost revenue, especially for small businesses and out-of-state sellers. Several members raised concerns about the recent rollout of the hybrid e-file system, the effect on local cash flow and auditability, and whether the state could implement a fully centralized system without disrupting parish and municipal revenues. The author ultimately agreed to voluntarily defer HB 620 and its companion HB 658 so the committee could see how the current system performs and continue working with local stakeholders. The committee then heard HB 898, which would dedicate a portion of surplus revenue to reducing and eventually eliminating the state income tax. The author described it as a gradual, revenue-triggered approach to tax elimination, while another member suggested pairing it with reductions in tax exemptions and credits. The bill was voluntarily deferred for future consideration. Next, the committee considered HB 217 and HB 214, a bill and constitutional amendment creating an optional property tax exemption for rehabilitated blighted or derelict properties. Support came from local government and law enforcement groups, who said the measure would give parishes and municipalities a tool to encourage redevelopment and reduce blight. Members discussed safeguards, including local option, whether the exemption should follow the property for 20 years, and whether a step-down at the end of the exemption period should be considered. HB 217 was reported favorably as amended, and HB 214 was also reported favorably. The committee also advanced HB 514 and HB 561, both by Rep. Farnum, which expand property tax relief for seniors and certain trusts. HB 514 creates an optional additional ad valorem tax exemption for homeowners age 65 and older, and HB 561 extends eligibility to certain trusts when the qualifying owner occupies the home. Both measures were described as local-option tools to help seniors remain in their homes, and both were reported favorably as amended. Finally, HB 812, by the vice chair, was heard to allow limited annual compensation increases for parish assessors. Assessor representatives said their duties have expanded and their pay has fallen behind clerks of court; members questioned the lack of direct local voter input, but the bill was presented as optional and funded locally, with discussion of transparency and a possible task force to coordinate future compensation policy.

Transcript Highlights:

• And they have operated with sales tax since... If the sales tax passed, which it did.
• can add a sales tax on top of their existing property tax revenue, Or they can add a sales tax on top
• tax or property taxes to sales tax.
• And the sales tax rate to be equivalent would be about a half-cent sales tax in St. Charles County.
• And so the sales tax model is similar to that.

Committee: House Local Government, Elections and Pensions

Summary: The Committee on Local Government held a public hearing on Senate Substitute No. 2 for Committee Substitute for Senate Bill 1023, sponsored by Senator Justin Brown. The bill would expand the existing authority for certain public library districts to ask voters for a sales tax, with provisions to reduce or eliminate property tax levies in some cases. Brown explained that the bill includes special carve-outs for St. Charles County, where any sales tax would be paired with a dollar-for-dollar property tax rollback over a three-year phase-out, and for Cass and Johnson counties, where the sales tax cap would be 0.33% and property tax levies would be eliminated. The bill also allows circuit courts to collect a civil case filing surcharge of up to $15 for law library maintenance. Supporters testified that the measure would give libraries more flexible and diversified funding options, similar to other local taxing entities. Library officials from Scenic Regional, St. Charles City-County, Marshall Public Library, and Kansas City Public Library said most library revenue still comes from property taxes and argued that the bill would let local voters decide whether to shift some or all funding to sales tax. They described needs such as expanding services, building new branches, renovating facilities, and protecting voter-approved taxes from uncertainty tied to county reclassification litigation. The Missouri Library Association said the bill serves as a safeguard amid broader discussions about property tax reform. There was no opposition testimony. Committee members raised questions about the fairness of shifting library funding to sales tax, especially for nonresidents who may not use the services, and about how the St. Charles amendment would work. Several members spoke in support of libraries and the bill, while one member criticized the tone of the sponsor’s response to questioning. At the close of the hearing, the chair announced the committee would executive the bill on Monday and then adjourned the meeting.

Transcript Highlights:

• </c> city to have the a point five sales tax. city to have the a point five sales tax.
• </c> utility rates, and local sales taxes. utility rates, and local sales taxes.
• </c> voters regarding sales tax. voters regarding sales tax.
• </c> Um and I advocated for this sales tax. Um and I advocated for this sales tax.
• </c> some sales tax local local option sales some sales tax local local option sales tax<01:55:29.520

Committee: House Taxes

Keywords: 1183, house

Transcript Highlights:

• </c> sales taxes and no income tax. sales taxes and no income tax.
• sales tax on electricity.
• </c> not be a sales tax. not be a sales tax.
• </c> 50 plus of them in sales and use tax. 50 plus of them in sales and use tax.
• </c> sale and where does that revenue go? sale and where does that revenue go?

Committee: Joint Revenue

Keywords: 916, all

Transcript Highlights:

• For a sales tax to take place— I'm coming.
• And they have operated with sales tax since that point.
• tax or property taxes to sales tax.
• And the sales tax rate to be equivalent would be about a half-cent sales tax in St. Charles County.
• And so the sales tax model is similar to that.

Committee: House Local Government

Keywords: 959, house, all

Transcript Highlights:

• tax exemptions from local sales tax exemptions.
• I was glad to pay my local sales tax because that local sales tax supports our sheriff's department,
• So by losing a quarter of a million dollars in sales tax, that sales tax loss has been shared among all
• And not the sales tax. So it was part of the sales tax, part of that? Yes. Okay.
• We have five local half-cent sales taxes.

Committee: House Rules - Legislative

Keywords: 959, house, all

Transcript Highlights:

• So what does that equal in sales tax, future sales tax increase?
• If we raise the sales taxes or increase the sales tax base to include services, it won't be regressive
• Oh, it might modernize the sales taxes?
• Oh, it might modernize the sales taxes.
• And sales tax was $3.2 billion.

Keywords: 959, house, all

Transcript Highlights:

• </c><00:03:52.879><c> tax</c> businesses pay about 48% of sales tax businesses pay about 48% of sales
• </c> also able to reduce the statewide sales also able to reduce the statewide sales tax<00:04:41.360
• Um, I've been sharing a little experiment that I did comparing sales tax revenues adjusted for sales
• Um, I've been sharing a little experiment that I did comparing sales tax revenues adjusted for sales
• </c> the overall sales tax base? the overall sales tax base?

Keywords: 1183, house

Transcript Highlights:

• sales tax.
• sales tax.
• Paul sales tax plus Ramsey County sales taxes.
• Paul sales tax plus Ramsey County sales taxes.
• Paul sales tax plus Ramsey County sales taxes.

Committee: House Taxes

Keywords: 1183, house

Transcript Highlights:

• the sales tax exemption, tell me how your operation changes.
• tax to them because we are sales tax...
• Can you repeat your numbers that you paid in sales tax prior to... Getting the sales tax exemption?
• tax, the city would not have paid sales tax.
• Sales tax in Oklahoma is high.

Committee: House A&B Finance Subcommittee

Summary: The committee heard an interim study on expanding or simplifying sales tax exemptions for Oklahoma nonprofits. Representatives Stark and Schreiber said the issue has been filed repeatedly over several sessions and framed it as a bipartisan effort to keep more charitable dollars in service of communities rather than paying sales tax. Schreiber also suggested broader tax reform or an omnibus approach rather than continuing to add individual exemptions. Marnie Taylor of the Oklahoma Center for Nonprofits gave an overview of the sector, describing nonprofits as a major part of the state economy and safety net, and argued that many organizations are highly regulated, under-resourced, and facing declining donations and funding. She said the current patchwork of exemptions is uneven and that a blanket or broader exemption would help organizations serving public needs. Committee members asked for sources behind some of the poverty, education, and health rankings cited in her presentation. Several nonprofit leaders testified about how sales tax affects their operations. RG Foods described the cost of opening neighborhood grocery markets in food deserts and said sales tax on a Tulsa project would divert about $85,000 from programming. Jubilee Partners, Skyline Urban Outreach, the Pencil Box, the Tulsa Police Foundation, Blue Rose Ranch, and Legacy Parenting Center each explained how exemption status or the lack of it affects food assistance, school supplies, public safety equipment, animal rescue, and diapers and family support. Members asked follow-up questions about food desert definitions, budgets, and how much sales tax savings would change operations. No vote was taken in the excerpt, but the study concluded with closing remarks emphasizing that the exemption would keep more money in direct services and support the nonprofit sector statewide.

Bills: HB1160 , HB1289 , HB1339 , HB1798 , HB1065 , HB1795 , HB2107 , HB2113 , HB2124 , HB2125 , HB2133 , HB2134 , HB2140 , HB2185 , HB2191 , HB2205 , HB2211 , HB2219 , HB2245 , HB2253 , HB2283 , HB2343 , HB2406 , HB2501 , HB2531 , HB2574 , HB1170 , HB1544 , HB1834 , HB2156 , HB2188 , HB2206 , HB2360 , HB2471 , HB2478 , HB2525 , HB2605 , HJM4012 , HB1104 , HB1152 , HB1254 , HB1443 , HB1710 , HB1750 , HB1903 , HB1941 , HB1974 , HB1982 , HB1983 , HB2006 , HB2034 , HB2105 , HB2179 , HB2203 , HB2215 , HB2223 , HB2239 , HB2247 , HB2297 , HB2303 , HB2322 , HB2329 , HB2334 , HB2338 , HB2345 , HB2348 , HB2350 , HB2353 , HB2355 , HB2363 , HB2367 , HB2379 , HB2388 , HB2399 , HB2418 , HB2420 , HB2428 , HB2441 , HB2462 , HB2464 , HB2467 , HB2495 , HB2505 , HB2534 , HB2539 , HB2544 , HB2551 , HB2554 , HB2557 , HB2575 , HB2577 , HB2588 , HB2594 , HB2604 , HB2636 , HB2714 , HB1160 , HB1289 , HB1339 , HB1798 , HB1065 , HB1795 , HB2113 , HB2124 , HB2125 , HB2134 , HB2140 , HB2185 , HB2191 , HB2205 , HB2211 , HB2219 , HB2245 , HB2253 , HB2283 , HB2343 , HB2406 , HB2501 , HB2574 , HB1170 , HB1544 , HB1834 , HB2156 , HB2188 , HB2206 , HB2471 , HB2478 , HB2605 , HJM4012 , HB1104 , HB1152 , HB1254 , HB1443 , HB1903 , HB1941 , HB1982 , HB2006 , HB2034 , HB2105 , HB2179 , HB2203 , HB2297 , HB2303 , HB2322 , HB2329 , HB2345 , HB2350 , HB2379 , HB2388 , HB2399 , HB2418 , HB2462 , HB2464 , HB2495 , HB2539 , HB2544 , HB2551 , HB2554 , HB2588 , HB2636 , HB1128 , HB1408 , HB1570 , HB1742 , HB1823 , HB2089 , HB2104 , HB2114 , HB2172 , HB2192 , HB2207 , HB2251 , HB2262 , HB2266 , HB2294 , HB2298 , HB2319 , HB2320 , HB2323 , HB2351 , HB2354 , HB2374 , HB2401 , HB2405 , HB2429 , HB2431 , HB2442 , HB2451 , HB2479 , HB2496 , HB2515 , HB2523 , HB2540 , HB2593 , HB2632 , HB2661 , HB1496 , HB1898 , HB2095 , HB2157 , HB2225 , HB2274 , HB2311 , HB2325 , HB2333 , HB2476 , HB2508 , HB2552

Keywords: design review, local government, land use, zoning, project permits, housing density, middle housing, affordable housing, parking minimums, single-family zoning, infill development, growth management, comprehensive plan, permit streamlining, objective development regulations, architectural review, administrative review, transit-oriented development, accessory dwelling units, ADU