MO HB2130

Creates an annual "Sportsman Sales Tax Holiday" exempting retail sales of sportsman equipment from state sales tax for a three-day period beginning at 12:01 a.m. on the first Friday in October and ending at midnight on the following Sunday, effective January 1, 2010.

Defines "sportsman equipment" to include firearms, hunting equipment, camping equipment, fishing equipment, outdoor nature sports equipment, and paddle sports equipment, but excludes recreational vehicles, boats, and bicycles.

Allows political subdivisions to opt out of the sales tax holiday for their local sales tax by order or ordinance, with notification to the Department of Revenue required at least 30 days before the holiday begins.

Exempts retailers from offering the sales tax holiday if less than two percent of their merchandise qualifies, requiring them to offer a sales tax refund instead.

Program automatically sunsets on December 31st six years after the effective date unless reauthorized by the General Assembly, and if reauthorized, sunsets 12 years after the reauthorization date.