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MO HB520

Bill

Official Source

Status

Introduced

2/15/2011

Primary Sponsor

Michael Corcoran

Click for details

Origin

House of Representatives

2011 Regular Session

AI Summary

  • Repeals and replaces section 144.020, RSMo regarding sales tax rates and exemptions
  • Exempts fees paid for educational or fitness classes at health clubs, athletic clubs, exercise clubs, fitness clubs, and similar facilities from the 4% sales tax on amusement and recreation
  • Maintains the existing 4% sales tax rate on all other retail sales of tangible personal property and taxable services
  • Applies to fees specifically for educational or fitness classes, distinguishing them from other amusement and recreation activities

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

Motion to Do Pass Failed (H)

4/6/2011

Committee Referrals

Tax Reform2/24/2011

Full Bill Text

No bill text available