MO SB1025

Exempts amounts paid for instructional classes from Missouri's 4% state sales tax on admissions to places of amusement, entertainment, recreation, games, and athletic events

Defines "instructional class" as any class, lesson, or instruction intended or used for teaching

Amends sections 144.010, 144.018, and 144.020 of Missouri Revised Statutes relating to sales tax definitions and taxable transactions

Places of amusement, entertainment, or recreation must still remit tax on general admissions and seating accommodations, but not on amounts paid specifically for instructional classes