Missouri Sales tax on Places of Recreation1/5/2015
Missouri Sales tax on Places of RecreationSales Tax – In Missouri, the admission fees to a place of “amusement or recreation” is subject to sales tax. Over the last few years the Missouri Department of Revenue has expanded the definition of “recreation” to include most any activity; fitness clubs, martial arts and yoga studios, even pottery classes for children.
House Bill 117 has been pre-filed in Jefferson City for the upcoming legislative session. HB 117 would narrow the definition of recreation. This bill deserves watching. Its passage is important to anyone who is involved in a “recreation”; either as a participant or a business owner.