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MO HB1222

Bill

Status

Introduced

1/6/2010

Primary Sponsor

Joe Smith

Click for details

Origin

House of Representatives

2010 Regular Session

AI Summary

  • Exempts dues or membership fees paid to health clubs, athletic clubs, exercise clubs, fitness clubs, or similar facilities from the 4% sales tax

  • Applies to subsection (2) of section 144.020, which covers admissions and fees to places of amusement, entertainment, or recreation

  • Maintains the existing 4% sales tax rate on all other taxable transactions including retail sales, utilities, telecommunications, meals, and transportation

  • Repeals and reenacts section 144.020 of the Revised Statutes of Missouri to incorporate the new exemption

Legislative Description

Authorizes a sales tax exemption for membership fees and dues paid to any health or fitness club or facility

Last Action

Referred: Ways and Means (H)

2/3/2010

Committee Referrals

Ways And Means2/3/2010

Full Bill Text

No bill text available