MO HB429

Repeals and reenacts section 143.183 relating to income tax withholding on nonresident entertainers and professional athletic team members.

Requires 2% withholding on compensation exceeding $300 paid to nonresident entertainers and professional athletes performing in Missouri.

Removes the sunset provision (December 31, 2015) that previously limited the tax withholding requirements, making them permanent.

Eliminates the 16-year limit on allocating 60% of nonresident entertainer/athlete tax revenue to the Missouri Arts Council Trust Fund and 10% each to humanities, libraries, public television, and historic preservation funds.

Expands the definition of nonresident entertainers to include independent contractors, partnerships, corporations, and other entities paid for providing entertainment services.