HB 2092 -- Second Amendment Sales Tax Holiday

Sponsor:  Frame

This bill establishes the Second Amendment Sales Tax Holiday
which authorizes an annual state sales and use tax holiday
beginning January 1, 2010, on retail purchases of certain
firearms during a two-day period beginning on the fourth Friday
in November.  Firearms include any handgun, rifle, or shotgun
that has been manufactured in the United States.  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 into
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