213.755  Payment of taxes by electronic funds transfer.--The executive director of the Department of Revenue shall have authority to require a taxpayer to remit taxes by electronic funds transfer where the taxpayer, including consolidated filers, is subject to tax and has paid that tax in the prior state fiscal year in an amount of $50,000 or more. Solely for the purposes of administering this section:

(1)  Taxes levied under parts I and II of chapter 206 shall be considered a single tax.

(2)  A person required to remit a tax acting as a collection agent or dealer for the state shall nonetheless be considered the taxpayer.