HB 2130 -- Annual Sportsman Sales Tax Holiday Act

Sponsor:  Parkinson

This bill establishes the Annual Sportsman Sales Tax Holiday Act
which, beginning January 1, 2010, authorizes an annual state
sales and use tax exemption on purchases of certain outdoor
sportsman equipment during three days beginning at 12:01 a.m. on
the first Friday in October.  Outdoor sportsman equipment
includes firearms and hunting, camping, fishing, outdoor nature
sports, and paddle sports equipment but does not include
recreational vehicles, boats, or bicycles.  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 order or ordinance to opt out of the
holiday.  Upon annual determination by the State Conservation
Commission, the Department of Conservation may opt out of the
holiday and collect state sales and use tax.

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 3:13 pm