MO HB2110

Repeals and reenacts sections 144.010 and 144.020 of Missouri Revised Statutes relating to sales tax definitions and rates.

Adds "individual or group habilitation services provided to persons with developmental disabilities" as a taxable service at the sale at retail definition level (section 144.010).

Imposes a 4 percent sales tax on habilitation services for persons with developmental disabilities beginning July 1, 2015, excluding services in intermediate care facilities and facilities licensed under chapters 197 or 198 (section 144.020).

Specifies that the habilitation services tax expires on June 30, 2017, and establishes the seller's business address as the location where first use occurs for tax purposes.

Maintains existing 4 percent sales tax rates on tangible personal property, motor vehicles, utilities, telecommunications, food and lodging, transportation, and equipment rentals.