Governor signs sales tax exemption legislation, state officials notify Revisor of Statutes of recent U.S. Supreme Court opinion
On Friday, June 24, 2022, Governor Parson and Attorney General Schmitt issued a proclamation and an opinion, respectively, notifying the Missouri Revisor of Statutes that the Supreme Court of the United States overruled Roe v. Wade, 410 U.S. 113 (1973) in Dobbs v. Jackson Women’s Health Organization, 597 U.S. _____ (2022). With these notifications, a statutory provision originally passed by the General Assembly in 2019 (Section 188.017, RSMo) becomes effective. A summary of the provision is provided below.
On Thursday, June 23, 2022, Governor Mike Parson signed Senate Bill 652, relating to a sales tax exemption for the sale of tickets to 2026 World Cup soccer matches. On June 15, 2022, the Federation Internationale de Football Association (FIFA) announced its list of sixteen host cities in the United States, Mexico, and Canada for the 2026 World Cup soccer tournament. Kansas City was selected as one of the venues (and the only host city in the Midwest). Depending on the number of matches in Kansas City, the event could have a local economic impact up to $620 million.
Below is a brief summary of this recently enacted legislation, as well as a list of those bills still awaiting action by the governor. Each bill number is hyperlinked and leads to the final approved text of the Truly Agreed To and Finally Passed bill. Unless otherwise provided in the bill itself (through an emergency clause or a delayed effective date), the provisions of any enacted legislation will take effect on August 28, 2022. Pursuant to the constitution, the governor has forty-five days from when the General Assembly adjourned to act on the bills presented to him (Thursday, July 14, 2022). The appropriations bills making up the state’s operating budget must be signed prior to the start of Fiscal Year 2023 (July 1, 2022).
Governor Parson has signed eighteen of the sixty House and Senate bills sent to him by the General Assembly. Of the forty-two bills remaining, seventeen are appropriations bills on which the governor must act before July 1, 2023.
A complete breakdown of the 2022 Truly Agreed To and Finally Passed Legislation will be available to members of The Missouri Bar in the August issue of the Legislative Digest (prior to the August 28, 2022, effective date of most new laws), and Legislative Updates throughout the summer will feature summaries, breakdowns, and other information about TAFP bills, either grouped by practice area or as the governor takes action on them.
RECENTLY ENACTED LEGISLATION
Section 188.017, RSMo, became effective on June 24, 2022, upon notification to the Revisor of Statutes by issuance of Opinion Letter No. 22-2022 (dated June 24, 2022) by the Attorney General of Missouri and by issuance of a proclamation (dated June 24, 2022) by the Governor of Missouri that the Supreme Court of the United States overruled, in whole or in part, Roe v. Wade, 410 U.S. 113 (1973).
Summary from the 2019 Legislative Digest
SS SCS HB 126 – Relating to abortion, with penalty provisions, a contingent effective date for a certain section, and an emergency clause for a certain section
Bill Text (TAFP)
Signed by the Governor and Delivered to Secretary of State (5/24/2019)
PERFORMING OR INDUCING AN ABORTION – PENALTY (“RIGHT TO LIFE OF THE UNBORN CHILD ACT”) (Section 188.017) (New) – No abortion shall be performed or induced upon a woman (except in cases of medical emergency), and any person knowingly engaging in the prohibited conduct shall be guilty of a class B felony and subject to suspension or revocation of his or her professional license. Performing or inducing an abortion because of a medical emergency shall be an affirmative defense. The defendant shall have the burden of persuasion that the defense is more probably true than not.
CONTINGENT EFFECTIVE DATE (Section B) – Section 188.017 shall only become effective upon notification to the Revisor of Statutes by (1) an opinion of the attorney general of Missouri, (2) a proclamation of the governor of Missouri, or (3) the adoption of a concurrent resolution by the General Assembly that the authority of the state of Missouri to regulate abortion to the extent set forth in section 188.017 has been restored or granted by:
- A decision of the Supreme Court of the United States overruling, in whole or in part, Roe v. Wade, 410 U.S. 113 (1973);
- An amendment to the Constitution of the United States; or
- A law enacted by the Congress of the United States.
SB 652 (Rizzo) – Relating to a sales tax exemption for the sale of certain tickets
05/12/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
06/23/2022 – Signed by Governor
SALES TAX EXEMPTION FOR SALE OF TICKETS TO 2026 FIFA WORLD CUP SOCCER TOURNAMENT (Section 144.051) (New) – Beginning June 1, 2026, and ending July 31, 2026, all charges for admissions to any of the matches of the 2026 FIFA World Cup soccer tournament held in Jackson County will be exempt from state and local sales tax.
LEGISLATION AWAITING GUBERNATORIAL ACTION
SS SCS SB 672 (Hough) – Relating to workforce development
05/13/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
SS SB 678 (Luetkemeyer) – Relating to the Kansas City Board of Police
05/13/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
CCS#2 HCS SS SCS SBs 681 & 662 (O’Laughlin) – Relating to elementary and secondary education, with an emergency clause for certain sections and an effective date for a certain section
05/12/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
SS SCS SB 683 (O’Laughlin) – Relating to child care, with penalty provisions and an emergency clause for a certain section
05/13/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
CCS HCS#2 SB 710 (Beck) – Relating to health care, with penalty provisions and an emergency clause for a certain section
05/13/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
SS SCS SB 724 (Hegeman) – Relating to financial statements of political subdivisions, with penalty provisions
05/13/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
HCS SS #2 SCS SB 745 (Cierpiot) – Relating to public utilities, with a delayed effective date for a certain section
05/05/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
SS#3 SCS SB 758 (Hough) – Relating to procedures for certain public projects for facilities
05/12/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
CCS HCS SS SCS SBs 775, 751 & 640 (Thompson Rehder) – Relating to judicial proceedings, with penalty provisions
05/12/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
CCS HCS SB 820 (Burlison) – Relating to utilities, with an effective date for a certain section
05/13/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
HCS SCS SB 886 (Luetkemeyer) – Relating to trusts
05/04/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
HOUSE BILLS
SS SCS HCS HB 1552 (Richey) – Relating to alternative education programs
05/12/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
CCS SS SCS HCS HB 1606 (McGaugh) – Relating to political subdivisions, with a delayed effective date for a certain section and with penalty provisions
05/12/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
SS HCS HB 1662 (Fishel) – Relating to restrictions on real property, with an effective date for a certain section
05/13/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
SS HB 1667 (Christofanelli) – Relating to kratom products, with penalty provisions
05/13/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
CCS SS SCS HCS HB 1720 (Pollitt) – Relating to agricultural economic opportunities, with a penalty provision and an emergency clause for certain sections
05/10/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
SS SCS HB 1738 (Dogan) Modifies provisions relating to state designations
05/13/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
SS SCS HB 1878 (Simmons) – Relating to elections, with penalty provisions
05/12/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
SCS HB 2090 (Griffith) – Relating to the payment of funds from the state treasury
05/06/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
SS SCS HCS HB 2116, 2097, 1690 & 2221 (Black) – Relating to the visitation rights of patients
05/13/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor – 05/18/2022
CCS SS SCS HCS HB 2168 (Porter) – Relating to insurance, with penalty provisions and a delayed effective date for certain sections
05/11/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
SS SCS HB 2331 (Baker) – Relating to programs administered by the Department of Health and Senior Services, with penalty provisions
05/13/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
SS HB 2400 (Houx) – Relating to business entities
05/12/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
SS SCS HCS HB 2485 (Knight) – Relating to environmental regulation
05/13/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
SS SCS HCS HB 2627 (Sharp) – Relating to state designations
05/13/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
APPROPRIATIONS BILLS
HCS HB 3001 (Smith) – To appropriate money to the Board of Fund Commissioners for the cost of issuing and processing State Water Pollution Control Bonds, Stormwater Control Bonds, and Fourth State Building Bonds, as provided by law, to include payments from the Water Pollution Control Bond and Interest Fund, Stormwater Control Bond and Interest Fund, and Fourth State Building Bond and Interest Fund, and to transfer money among certain funds for the period beginning July 1, 2022 and ending June 30, 2023
04/26/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
CCS SS SCS HCS HB 3002 (Smith) – To appropriate money for the expenses, grants, refunds, and distributions of the State Board of Education and the Department of Elementary and Secondary Education, and the several divisions and programs thereof, to be expended only as provided in Article IV, Section 28 of the Constitution of Missouri, and to transfer money among certain funds for the period beginning July 1, 2022 and ending June 30, 2023
05/06/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
CCS SS SCS HCS HB 3003 (Smith) – To appropriate money for the expenses, grants, refunds, and distributions of the Department of Higher Education and Workforce Development, the several divisions and programs thereof, and institutions of higher education, to be expended only as provided in Article IV, Section 28 of the Constitution of Missouri, and to transfer money among certain funds for the period beginning July 1, 2022, and ending June 30, 2023
05/06/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
CCS SCS HCS HB 3004 (Smith) – To appropriate money for the expenses, grants, refunds, and distributions of the Department of Revenue, the Department of Transportation, and the several divisions and programs thereof, to be expended only as provided in Article IV, Section 28 of the Constitution of Missouri, and to transfer money among certain funds for the period beginning July 1, 2022, and ending June 30, 2023
05/06/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
CCS SCS HCS HB 3005 (Smith) – To appropriate money for the expenses, grants, refunds, and distributions of the Office of Administration, the Department of Transportation, the Department of Conservation, the Department of Public Safety, the Chief Executive's Office, and the several divisions and programs thereof to be expended only as provided in Article IV, Section 28 of the Constitution of Missouri, and to transfer money among certain funds for the period beginning July 1, 2022, and ending June 30, 2023
05/06/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
CCS SCS HCS HB 3006 (Smith) – To appropriate money for the expenses, grants, refunds, and distributions of the Department of Agriculture, Department of Natural Resources, Department of Conservation, and the several divisions and programs thereof, and for the expenses, grants, refunds, distributions, and capital improvements projects involving the repair, replacement, and maintenance of state buildings and facilities of the Department of Natural Resources and the several divisions and programs thereof to be expended only as provided in Article IV, Section 28 of the Constitution of Missouri, and to transfer money among certain funds, for the period beginning July 1, 2022, and ending June 30, 2023
05/06/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
CCS SCS HCS HB 3007 (Smith) – To appropriate money for the expenses, grants, refunds, and distributions of the Department of Economic Development, Department of Commerce and Insurance, Department of Labor and Industrial Relations and the several divisions and programs thereof, to be expended only as provided in Article IV, Section 28 of the Constitution of Missouri, and to transfer money among certain funds for the period beginning July 1, 2022 and ending June 30, 2023
05/06/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
CCS SS SCS HCS HB 3008 (Smith) – To appropriate money for the expenses, grants, refunds, and distributions of the Department of Public Safety and the several divisions and programs thereof, to be expended only as provided in Article IV, Section 28 of the Constitution of Missouri, and to transfer money among certain funds for the period beginning July 1, 2022, and ending June 30, 2023
05/06/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
CCS SCS HCS HB 3009 (Smith) – To appropriate money for the expenses, grants, refunds, and distributions of the Department of Corrections and the several divisions and programs thereof, to be expended only as provided in Article IV, Section 28 of the Constitution of Missouri, and to transfer money among certain funds for the period beginning July 1, 2022, and ending June 30, 2023
05/06/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
CCS SS SCS HCS HB 3010 (Smith) – To appropriate money for the expenses, grants, refunds, and distributions of the Department of Mental Health, the Department of Health and Senior Services, and the several divisions and programs thereof, and the Missouri Health Facilities Review Committee to be expended only as provided in Article IV, Section 28 of the Constitution of Missouri, and to transfer money among certain funds for the period beginning July 1, 2022 and ending June 30, 2023
05/12/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
CCS SS SCS HCS HB 3011 (Smith) – To appropriate money for the expenses, grants, refunds, and distributions of the Department of Social Services and the several divisions and programs thereof to be expended only as provided in Article IV, Section 28 of the Constitution of Missouri, and to transfer money among certain funds for the period beginning July 1, 2022, and ending June 30, 2023
05/06/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
CCS SS SCS HCS HB 3012 (Smith) – To appropriate money for expenses, grants, refunds, and distributions of the Chief Executive’s Office and Mansion, Lieutenant Governor, Secretary of State, State Auditor, State Treasurer, Attorney General, Missouri Prosecuting Attorneys and Circuit Attorneys Retirement Systems, and the Judiciary and the Office of the State Public Defender, and the several divisions and programs thereof, and for the payment of salaries and mileage of members of the State Senate and the House of Representatives and contingent expenses of the General Assembly, including salaries and expenses of elective and appointive officers and necessary capital improvements expenditures; for salaries and expenses of members and employees and other necessary operating expenses of the Committee on Legislative Research, various joint committees, for the expenses of the interim committees established by the General Assembly, and to transfer money among certain funds, to be expended only as provided in Article IV, Section 28 of the Constitution of Missouri, for the period beginning July 1, 2022 and ending June 30, 2023
05/06/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
CCS SCS HCS HB 3013 (Smith) – To appropriate money for real property leases, related services, utilities, systems furniture, structural modifications, and related expenses for the several departments of state government and the divisions and programs thereof to be expended only as provided in Article IV, Section 28 of the Constitution of Missouri, and to transfer money among certain funds for the period beginning July 1, 2022, and ending June 30, 2023
05/06/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
SS SCS HCS HB 3014 (Smith) To appropriate money for supplemental purposes for the expenses, grants, refunds, and distributions of the several departments and offices of state government and the several divisions and programs thereof, and to transfer money among certain funds, to be expended only as provided in Article IV, Section 28 of the Constitution of Missouri for the fiscal period ending June 30, 2022
02/24/2022 – Truly Agreed To and Finally Passed
02/24/2022 – Presented to Governor
02/24/2022 – Signed by Governor
CCS SCS HCS HB 3015 (Smith) – To appropriate money for supplemental purposes for the expenses, grants, refunds, and distributions of the several departments and offices of state government and the several divisions and programs thereof, and to transfer money among certain funds, to be expended only as provided in Article IV, Section 28 of the Constitution of Missouri for the fiscal period ending June 30, 2022
05/06/2022 – Truly Agreed To and Finally Passed
05/12/2022 – Presented to Governor
05/13/2022 – Signed by Governor
SCS HCS HB 3017 (Smith) – To appropriate money for capital improvement and other purposes for the several departments and offices of state government and the several divisions and programs thereof to be expended only as provided in Article IV, Section 28 of the Constitution of Missouri for the period beginning July 1, 2022, and ending June 30, 2023
05/06/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
SCS HCS HB 3018 (Smith) – To appropriate money for the several departments and offices of state government and the several divisions and programs thereof: for the purchase of equipment; planning, expenses, and capital improvement projects involving the maintenance, repair, replacement, and improvement of state buildings and facilities, including installation, modification, and renovation of facility components, equipment or systems; grants, refunds, distributions, planning, expenses, and land improvements; and to transfer money among certain funds; to be expended only as provided in Article IV, Section 28 of the Constitution of Missouri, for the fiscal period beginning July 1, 2022 and ending June 30, 2023
05/06/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
SCS HCS HB 3019 (Smith) – To appropriate money for the several departments and offices of state government and the several divisions and programs thereof for planning and capital improvements including but not limited to major additions and renovations, new structures, and land improvements or acquisitions, and to transfer money among certain funds; to be expended only as provided in Article IV, Section 28 of the Constitution of Missouri for the fiscal period beginning July 1, 2022 and ending June 30, 2023
05/06/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor
SS SCS HCS HB 3020 (Smith) – To appropriate money for the expenses, grants, refunds, distributions, purchase of equipment, planning expenses, capital improvement projects, including but not limited to major additions and renovation of facility components, and equipment or systems for the several departments and offices of state government and the several divisions and programs thereof, and to transfer money among certain funds, to be expended only as provided in Article IV, Section 28 of the Constitution of Missouri for the fiscal period beginning July 1, 2022, and ending June 30, 2023
05/06/2022 – Truly Agreed To and Finally Passed
05/18/2022 – Presented to Governor