HB 952 -- SALES TAX ON PERSONAL SERVICES (Icet)

COMMITTEE OF ORIGIN:  Ways and Means

This bill authorizes a state sales tax on personal care services
beginning July 1, 2005, and ending June 30, 2006.  Personal care
services are specified as medically oriented tasks having to do
with a person's physical requirements which enable the person to
be treated as an outpatient rather than an inpatient of a
hospital, intermediate care facility, or skilled nursing
facility.  Personal care services are exempt from local sales
taxes.

The bill contains an emergency clause.

FISCAL NOTE:  Estimated Income on General Revenue Fund of Unknown
in FY 2006, Unknown in FY 2007, and $0 in FY 2008.  Estimated
Income on Other State Funds of Unknown in FY 2006, Unknown in FY
2007, and $0 in FY 2008.

Missouri House of Representatives
93rd General Assembly, 1st Regular Session
Last Updated August 25, 2005 at 1:21 pm