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MO HB2342

Bill

Status

Introduced

3/17/2010

Primary Sponsor

Martin Rucker

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Origin

House of Representatives

2010 Regular Session

AI Summary

  • Repeals and replaces section 144.030, RSMo, relating to sales tax exemptions

  • Adds new subdivision (41) exempting all gratuities from state and local sales tax, whether mandatory or voluntary

  • Gratuities exemption applies regardless of whether the underlying property or service is subject to sales tax

  • Exemption covers gratuities provided in conjunction with receipt of any taxable or non-taxable property or services

Legislative Description

Authorizes a state and local sales tax exemption for gratuities, whether mandatory or voluntary, provided with the receipt of property or services

Last Action

Referred: Tax Reform (H)

5/14/2010

Committee Referrals

Tax Reform5/14/2010

Full Bill Text

No bill text available