HB 1586 Summary

• Adds a new sales tax exemption for fees paid for instruction, lessons, or classes in physical exercise or personal training, including yoga, tai chi, qigong, and similar training that provides spiritual benefits to practitioners.

• Exemption applies only when instruction is not provided by a health club, fitness center, or spa.

• Exemption covers all amounts charged for admission, participation, instruction, lessons, or classes in qualifying physical exercise or personal training activities.

• Modifies Section 144.030, RSMo, by adding subdivision (41) to the local and state sales tax exemption provisions.