HB 2048 -- Tax on Sales at Retail

Sponsor:  Sutherland

This bill clarifies that certain purchases made for resale are
not to be considered as retail for sales and use tax purposes
when the subsequent sale is taxed in the state or another state,
is for resale, is excluded from tax, is subject to tax but is
exempt, or is exempt in another state where the subsequent sale
occurs.  The bill also clarifies that operators of amusement
parks and places of entertainment or recreation, including games
or athletic events, must charge sales taxes on the amount of
gross receipts charged for admission, but any subsequent sale of
the admissions or seating accommodations will not be subject to
the taxes and clarifies that operators of hotels, motels,
taverns, restaurants, drugstores, dining cars, or tourist camps
must charge sales taxes on the amount of gross receipts charged
for all rooms, meals, and drinks furnished at the establishment,
but any subsequent sale of those same rooms, meals, and drinks is
exempt from sales and use taxes.

The bill contains an emergency clause.

Missouri House of Representatives
95th General Assembly, 2nd Regular Session
Last Updated September 14, 2010 at 3:12 pm