HB 2074 -- National Hunting and Fishing Day Sales Tax Holiday

Sponsor:  Munzlinger

This bill establishes the National Hunting and Fishing Day Sales
Tax Holiday Act which authorizes an annual state sales and use
tax holiday beginning January 1, 2010, on purchases of certain
sportsman equipment during a three-day period beginning on the
third Friday in September.  Sportsman equipment includes
firearms, ammunition, bows, arrows, and fishing rods, reels, and
lures.  Retailers may offer a sales tax refund in lieu of the
sales tax holiday when less than 2% of their sales qualifies for
the holiday.  Any political subdivision may adopt an ordinance or
order to opt out of the holiday.

The provisions of the bill will expire December 31 six years from
the effective date.

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