SB1645

Missouri SB1645 authorizes a sales tax exemption for campground rentals.

Missouri SB1645 amends Chapter 144 of the Revised Statutes of Missouri by adding a new section that exempts fees or charges for rental of lots, buildings, other structures, and amenities in a campground from sales tax. A "campground" is defined as any parcel or tract of land, including buildings and other structures, where five or more campsites are made available for recreational, camping, travel, or seasonal use. This exemption applies to both campgrounds and recreational vehicle parks.