JEFFERSON CITY – Missouri’s preferential tax break for online, out-of-state business versus in-state, mom-and-pop stores faces another challenge this year in the General Assembly. Denny Hoskins’ Senate bill 97 would collect sales tax from online sellers whose sales exceed $100,000 per year, meaning the average business selling an item on eBay would pay no tax. The effort to collect online sales tax in Missouri has been around for a decade, with Hoskins among those leading the effort in 2020 and this year. Forty-eight states collect sales tax on business sales. PROS, CONS Hoskins said he expects the sales tax bill to be assigned to the Senate Ways and Means Committee, chaired by Sen. Andrew Koenig. “He’s been a proponent of the online sales tax as well, so hopefully, we can combine forces and get something done this session,” Hoskins said. For the past decade, proponents have argued online sales tax collections are not new, mom-and-pop stores pay sales tax on the same goods sold…