660.425. Home services providers tax imposed, definitions. - Missouri Statutes

Home services providers tax imposed, definitions.

660.425. 1. In addition to all other fees and taxes required orpaid, a tax is hereby imposed upon in-home services providers for theprivilege of providing in-home services under chapter 208, RSMo. The taxis imposed upon payments received by an in-home services provider for theprovision of in-home services under chapter 208, RSMo.

2. For purposes of sections 660.425 to 660.465, the following termsshall mean:

(1) "Engaging in the business of providing in-home services", allpayments received by an in-home services provider for the provision ofin-home services under chapter 208, RSMo;

(2) "In-home services", homemaker services, personal care services,chore services, respite services, consumer-directed services, and services,when provided in the individual's home and under a plan of care created bya physician, necessary to keep children out of hospitals. "In-homeservices" shall not include home health services as defined by federal andstate law;

(3) "In-home services provider", any provider or vendor, as definedin section 208.900, RSMo, of compensated in-home services under chapter208, RSMo, and under a provider agreement or contracted with the departmentof social services or the department of health and senior services.

(L. 2009 H.B. 740 merged with S.B. 307)

Effective 6-26-09 (H.B. 740)

8-28-09 (S.B. 307)

Expires 9-01-11