136.073. Sales and use taxes, reciprocal agreements authorized--records furnished to other taxing authorities, when. - Missouri Statutes

Sales and use taxes, reciprocal agreements authorized--recordsfurnished to other taxing authorities, when.

136.073. The director of the department of revenue may enterinto agreements with other states and the District of Columbia,providing for the reciprocal enforcement of the sales and use taxlaws imposed by the states entering into such an agreement. Suchagreement may empower the duly authorized officer of anycontracting state which extends like authority to officers oremployees of this state, to sue for the collection of the state'ssales and use taxes in the courts of this state. In addition,the director of the department of revenue may furnish, at hisdiscretion, any information contained in tax reports or returnsor any audit thereof or the report of any investigation made withrespect thereto, filed pursuant to the tax laws, to the taxingofficials of any other state, the District of Columbia, theUnited States and the territories thereof, where such otherjurisdictions grant equivalent privileges to this state and onlywhere such information is to be used for tax purposes only.

(L. 1988 H.B. 1054, et al. § 3)

Effective 1-1-89