FIRST REGULAR SESSION
HOUSE BILL NO. 994
91ST GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE BERKSTRESSER.
Read 1st time March 15, 2001, and 1000 copies ordered printed.
TED WEDEL, Chief Clerk
To amend chapter 144, RSMo, by adding thereto one new section relating to sales tax exemptions for railway excursions that traverse state lines and operate on railroads which are part of the national transportation system.
Section A. Chapter 144, RSMo, is amended by adding thereto one new section, to be known as section 144.051, to read as follows:
144.051. Notwithstanding any provision of law to the contrary, there is hereby specifically exempted from the
provisions of the state and local sales tax law as defined in section 32.085, RSMo, section 238.235, RSMo, and
sections 144.010 to 144.525 and 144.600 to 144.745 and from the computation of the tax levied, assessed or payable
pursuant to the state and local sales tax law as defined in section 32.085, RSMo, section 238.235, RSMo, and sections
144.010 to 144.525 and 144.600 to 144.745, all ticket sales for railway excursions that traverse state lines and travel
on railroads which operate on standard gauge track that is part of the federal railroad system of transportation and
is part of the National Transportation System. For purposes of this section, "railway excursions" means any
transportation by such railway regardless of purpose, final destination, or the ability of passengers to disembark
while across state lines. The provisions of this section shall be effective for tax years beginning after December 31,