MO SB973

Adds sales tax exemption for sporting clays, wobble, skeet, and trap targets sold to shooting ranges or similar places of business for use in their ordinary operations.

Exempts money received from patrons by shooting ranges or similar establishments for redistribution to patrons at the conclusion of a shooting event from sales and use taxes.

Applies exemptions to both state sales tax under sections 144.010-144.525 and local sales tax under sections 144.600-144.745.

Amends Missouri Revised Statutes section 144.030 by repealing and reenacting the provision to add shooting range exemptions as subdivision (41) of the list of exempt sales.