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MO HB2185

Bill

Official Source

Status

Introduced

2/17/2010

Primary Sponsor

Jill Schupp

Click for details

Origin

House of Representatives

2010 Regular Session

AI Summary

  • Repeals and replaces section 144.020 of Missouri Revised Statutes relating to sales tax rates and exemptions
  • Exempts fees paid for educational or fitness classes at health clubs, athletic clubs, exercise clubs, fitness clubs, or similar facilities from the 4% sales tax on amusement and recreation fees
  • Maintains the existing 4% sales tax rate on all other retail sales, including tangible personal property, utilities, telecommunications, meals, and admissions to entertainment venues
  • Clarifies that boat and outboard motor rentals are taxed as motor vehicle rentals under sales tax law, not as amusement or recreation fees
  • Requires all tickets subject to sales tax to be printed with the notice "This ticket is subject to a sales tax"

Legislative Description

Authorizes a sales tax exemption for educational or fitness class fees paid to any health club, athletic club, exercise club, fitness club, or other similar club or facility

Last Action

Referred: Tax Reform (H)

5/14/2010

Committee Referrals

Tax Reform5/14/2010

Full Bill Text

No bill text available