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MO SB288
Bill
Status
Introduced
2/16/2011
Primary Sponsor
Luann Ridgeway
Click for details
AI Summary
- Repeals section 144.030, RSMo and replaces it with a new section to modify sales and use tax exemptions
- Removes the restriction that exempted amusement fees must be from facilities owned or operated by a municipality or political subdivision where all proceeds benefit the public entity
- Exempts all amounts paid for admission, participation, or fees to any place of amusement, entertainment, recreation, games, or athletic events including museums, fairs, zoos, and planetariums from state and local sales tax
- Applies the exemption to both state and local sales and use taxes under Missouri law
Legislative Description
Creates a state and local sales and use tax exemption for all fees paid to any place of amusement, entertainment, or recreation
Last Action
Hearing Conducted S Ways and Means and Fiscal Oversight Committee
3/31/2011
Committee Referrals
Ways And Means And Fiscal Oversight2/17/2011
Full Bill Text
No bill text available