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A bill, filed on Monday:

HB 276  
Authorizes a sales tax exemption on initiation fees or dues of private country clubs, golf courses, and golf clubs not open to the public
Sponsor: Fraker, Lyndall (137)
Proposed Effective Date: 8/28/2017
LR Number: 0907H.01I
Last Action: 12/19/2016 – Prefiled (H)
Bill String: HB 276
Next Hearing: Hearing not scheduled
Calendar: Bill currently not on a House calendar
[….]

The pertinent exemption section in the bill:

FIRST REGULAR SESSION
HOUSE BILL NO. 276 [pdf]
99TH GENERAL ASSEMBLY

INTRODUCED BY REPRESENTATIVE FRAKER.
0907H.01I D. ADAM CRUMBLISS, Chief Clerk

AN ACT

To repeal section 144.011, RSMo, and to enact in lieu thereof one new section relating to sales and use exemptions.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Section 144.011, RSMo, is repealed and one new section enacted in lieu thereof, to be known as section 144.011, to read as follows:
144.011. 1. For purposes of sections 144.010 to 144.525 and 144.600 to 144.748, and the taxes imposed thereby, the definition of “retail sale” or “sale at retail” shall not be construed to include any of the following:
[….]
(13) Charges for initiation fees or dues to:
(a) Fraternal beneficiaries societies, or domestic fraternal societies, orders or associations operating under the lodge system a substantial part of the activities of which are devoted to religious, charitable, scientific, literary, educational or fraternal purposes; [or]
(b) Posts or organizations of past or present members of the Armed Forces of the United States or an auxiliary unit or society of, or a trust or foundation for, any such post or organization substantially all of the members of which are past or present members of the Armed Forces of the United States or who are cadets, spouses, widows, or widowers of past or present members of the Armed Forces of the United States, no part of the net earnings of which inures to the benefit of any private shareholder or individual; or
(c) Any other private country club, golf course, or golf club not open to the public.

[….]

[emphasis in original]

Not open to the public.

“Now, watch this drive.”