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SECOND REGULAR SESSION
HOUSE BILL NO. 2809
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE KNIGHT .
6254H.01I JOSEPH ENGLER, Chief Clerk
AN ACT
T o amend chapter 144, RSMo, by adding thereto one new section relating to a sales and use
tax exemption for certain campground rentals.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Chapter 144, RSMo, is amended by adding thereto one new section, to be
2 known as section 144.052, to read as follows:
144.052. 1. As used in this section, the term "campgr ound" shall mean any
2 par cel or tract of land, including buildings and other structur es, wher e five or mor e
3 campsites ar e made available for use as temporary living quarters for recr eational,
4 camping, travel, or seasonal use. The term "campgr ound" shall also include
5 r ecreat ional vehicle parks.
6 2. Notwithstanding any other law to the contrary , in addition to all other
7 exemptions granted under this chapter , ther e is hereb y specifically exempted fr om the
8 pr ovisions of sections 144.010 to 144.525 and sections 144.600 to 144.761 and the local
9 sales tax law as defined in section 32.085 and fr om the computation of the tax levied,
10 assessed, or payable under sections 144.010 to 144.525 and sections 144.600 to 144.761
11 and the local sales tax law as defined in section 32.085, fees or charges for r ental of lots,
12 buildings, other structur es, and amenities in a campgr ound. The pro visions of this
13 section shall be in addition to any other sales or use tax exemptions prov ided by law .
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EXPLANA TION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is
intended to be omitted from the law . Matter in bold-face type in the above bill is proposed language.