Bill > SB1645

This bill, by adding a new section to Missouri law, specifically exempts fees or charges for the rental of lots, buildings, structures, and amenities within a "campground" from sales and use taxes. A campground is defined as any land with five or more campsites available for temporary recreational, camping, travel, or seasonal use, and also includes recreational vehicle parks. This exemption applies in addition to any other sales or use tax exemptions already provided by law, and it clarifies that this exemption applies to both state sales tax (sections 144.010 to 144.525 and 144.600 to 144.761) and local sales taxes as defined by section 32.085.

Labor and Employment

https://www.senate.mo.gov/26info/BTS_Web/Bill.aspx?SessionType=R&BillID=4064824