MO SB57

Exempts from state and local sales tax all amounts paid for instructional classes, training, or membership at fitness facilities, gymnasiums, or dance studios, effective January 1, 2016

Creates new section 144.810 establishing sales and use tax exemptions for data storage center projects, including new facilities investing at least $37 million and creating 30+ jobs paying 150% of county average wage

New data storage centers qualify for up to 15 years of exemptions on utilities, machinery, equipment, computers, and construction materials, capped at the projected 10-year net fiscal benefit to the state

Expanding data storage centers (minimum $5 million investment, 5 new jobs) qualify for up to 10 years of exemptions on incremental utility usage, equipment costs above prior 3-year averages, and construction materials

Requires data storage center projects to submit notice of intent and project plan to Department of Economic Development for conditional approval, with repayment penalties if requirements are not met