MO SB1645

Exempts fees and charges for rental of lots, buildings, structures, and amenities in campgrounds from state and local sales and use taxes

Defines "campground" as any land parcel with five or more campsites available for temporary living quarters for recreational, camping, travel, or seasonal use

Includes recreational vehicle parks within the definition of campground

Adds new section 144.052 to Chapter 144, RSMo, supplementing existing sales and use tax exemptions