HB 2103 -- Taxation of Health and Fitness Memberships and
Equipment

Sponsor:  Yates

This bill authorizes an exemption from state and local sales and
use tax for dues or membership fees to any health club, athletic
club, exercise club, fitness club, or other similar club or
facility and from state sales and use tax for any health,
fitness, exercise, or similar equipment purchased for private use
in a home.

Beginning January 1, 2008, the bill authorizes an individual
income tax deduction for the purchase price of fitness equipment
and the total amount paid for fitness fees, as long as the costs
have not been deducted on the taxpayer's federal income tax
return.

The provisions regarding the individual income tax deduction for
fitness equipment and fees will expire December 31 six years from
the effective date.

Missouri House of Representatives
94th General Assembly, 2nd Regular Session
Last Updated October 15, 2008 at 3:11 pm