MO HB117

Clarifies and expands the definition of taxable admissions to include admission tickets, charges, and fees for sporting events, dance and theater performances, concerts, racetracks, arcades, theme parks, water parks, circuses, carnivals, museums, motion picture theaters, go-karts, miniature golf, zip lines, and other tourist excursions

Exempts from the admissions tax any sales to places qualifying for exemptions under subdivisions (20), (21), or (22) of section 144.030 (religious, charitable, and educational organizations)

Excludes from taxation payments for "right of first refusal" or priority ticket purchase opportunities that do not themselves result in admission

Prevents double taxation by exempting subsequent resales of admissions or seating accommodations when the initial sale was an arm's length transaction at fair market value with an unaffiliated entity

Explicitly rejects case law interpretations from Music City Centre Management v. Director of Revenue (2009) and ICC Management v. Director of Revenue (2009) regarding sales for resale exemptions