660.435. List of vendors to be provided--record-keeping requirements--report of total payments.

List of vendors to be provided--record-keeping requirements--report oftotal payments.

660.435. 1. For purposes of assessing the tax under sections 660.425to 660.465, the department of health and senior services shall makeavailable to the department of social services a list of all providers andvendors under this section.

2. Each in-home services provider subject to sections 660.425 to660.465 shall keep such records as may be necessary to determine the totalpayments received for the provision of in-home services under chapter 208,RSMo, by the in-home services provider. Every in-home services providershall submit to the department of social services a statement thataccurately reflects such information as is necessary to determine suchin-home services provider's tax due.

3. The director of the department of social services may prescribethe form and contents of any forms or other documents required by thissection.

4. Each in-home services provider shall report the total paymentsreceived for the provision of in-home services under chapter 208, RSMo, tothe department of social services.

(L. 2009 H.B. 740 merged with S.B. 307)

Effective 6-26-09 (H.B. 740)

8-28-09 (S.B. 307)

Expires 9-01-11