313.821. Sales tax exemption, state or local admission fee--additional admission fee imposed by licensee not exempt. - Missouri Statutes

Sales tax exemption, state or local admission fee--additionaladmission fee imposed by licensee not exempt.

313.821. 1. In addition to the exemptions granted underthe provisions of section 144.030, RSMo, there shall also bespecifically exempted from the provisions of sections 66.600 to66.635, RSMo, sections 67.500 to 67.545, 67.547, 67.581, 67.582,67.671 to 67.685, 67.700 to 67.729, 67.730 to 67.739, and 67.782,RSMo, sections 92.400 to 92.420, RSMo, sections 94.500 to 94.570,94.600 to 94.655, and 94.700 to 94.755, RSMo, and sections144.010 to 144.510 and 144.600 to 144.745, RSMo, and from thecomputation of the tax levied, assessed or payable under sections66.600 to 66.635, RSMo, sections 67.500 to 67.545, 67.547,67.581, 67.582, 67.671 to 67.685, 67.700 to 67.729, 67.730 to67.739, and 67.782, RSMo, sections 92.400 to 92.420, RSMo,sections 94.500 to 94.570, 94.600 to 94.655, and 94.700 to94.755, RSMo, and sections 144.010 to 144.510 and 144.600 to144.745, RSMo, any state or local admission fees imposed uponexcursion gambling boat operators to be collected from eachpassenger boarding such excursion gambling boats.

2. Nothing in this section shall exempt from the taxesreferenced in subsection 1 of this section any fees of admissionvoluntarily charged by excursion boat gambling operators topassengers boarding such excursion gambling boats.

(L. 1994 S.B. 740 § 1)

Effective 5-20-94