Rep. Fowler proposes allowing state to withhold county sales tax over State Tax Commission noncompliance

Representative Ron Fowler introduced House Bill 999 to the Special Committee on Tax Reform on Oct. 12, 2025, proposing that the state be allowed to withhold a county’s portion of sales tax revenue when a county fails to comply with orders from the State Tax Commission.

The bill, Fowler said, “is a response to the real and ongoing challenges Missourians face,” and would “hold counties accountable to following State Tax Commission orders” by withholding sales tax revenue “proportional to the extent of the noncompliance.”

Why it matters: proponents framed the measure as a remedy to protect taxpayers who have faced delayed corrections to overassessments. Jackson County was cited repeatedly as the motivating example: witnesses and members described a backlog of appeals that, they said, left homeowners exposed to higher mortgage payments, possible foreclosure and an uphill path to redress.

Jackson County Legislator Sean Smith told the…