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SB1645 • 2026

Authorizes a sales tax exemption for campground rentals

Authorizes a sales tax exemption for campground rentals

Housing Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Hudson, Brad; House handler: N/A
Last action
2026-02-12
Official status
Second Read and Referred S Economic and Workforce Development Committee
Effective date
2026-08-28

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Authorizes a sales tax exemption for campground rentals

The following summaries of this bill are available: Print All Summaries Introduced Print SB 1645 - This act authorizes a state and local sales and use tax exemption for the rental of lots, buildings, other structures, and amenities in a campground.

What This Bill Does

  • The following summaries of this bill are available: Print All Summaries Introduced Print SB 1645 - This act authorizes a state and local sales and use tax exemption for the rental of lots, buildings, other structures, and amenities in a campground.
  • This act is identical to HB 2809 (2026) and to a provision in SCS/HB 1707 (2026), SCS/HCS/HB 1883 (2026), and SCS/HCS/HB 3308 (2026).
  • JOSH NORBERG

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-02-12 S384

    Second Read and Referred S Economic and Workforce Development Committee

  2. 2026-02-09 S314

    S First Read

Official Summary Text

The following summaries of this bill are available:

Print All Summaries

Introduced

Print

SB 1645 - This act authorizes a state and local sales and use tax exemption for the rental of lots, buildings, other structures, and amenities in a campground.

This act is identical to HB 2809 (2026) and to a provision in SCS/HB 1707 (2026), SCS/HCS/HB 1883 (2026), and SCS/HCS/HB 3308 (2026).
JOSH NORBERG

Current Bill Text

Read the full stored bill text 
SECOND REGULAR SESSION
SENATE BILL NO. 1645
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR HUDSON.
7054S.01I KRISTINA MARTIN, Secretary
AN ACT
To 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 1
one new section, to be known as section 144.052, to read as 2
follows:3
144.052. 1. As used in this section, the term 1
"campground" shall mean any parcel or tract of land, 2
including buildings and other structures, where five or more 3
campsites are made available for use as temporary living 4
quarters for recreational, camping, travel, or seasonal 5
use. The term "campground" shall also include recreational 6
vehicle parks. 7
2. Notwithstanding any other law to the contrary, in 8
addition to all other exemptions granted under this chapter, 9
there is hereby specifically exempted from the provisions of 10
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 and 12
from the computation of the tax levied, assessed, or payable 13
under sections 144.010 to 144.525 and sections 144.600 to 14
144.761 and the local sales tax law as defined in section 15
32.085, fees or charges for rental of lots, buildings, other 16
structures, and amenities in a campground. The provisions 17
SB 1645 2
of this section shall be in addition to any other sales or 18
use tax exemptions provided by law. 19
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