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There is another.

A bill pre-filed today:

HB 328
Authorizes a sales tax exemption for initiation dues of certain not for profit clubs and groups
Sponsor: Morris, Lynn (140)
Proposed Effective Date: Emergency Clause
LR Number: 0980H.01I
Last Action: 12/27/2016 – Prefiled (H)
Bill String: HB 328
Next Hearing: Hearing not scheduled
Calendar: Bill currently not on a House calendar

With an emergency clause? Somebody have a pressing court reservation? Just asking.

The pertinent exemptions in the bill:

HOUSE BILL NO. 328 [pdf]

0980H.01I D. ADAM CRUMBLISS, Chief Clerk


To repeal section 144.011, RSMo, and to enact in lieu thereof one new section relating to sales and use tax exemptions, with an emergency clause.
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Section A. Section 144.011, RSMo, is repealed and one new section enacted in lieu thereof, to be known as section 144.011, to read as follows: 144.011.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 organization or club not open to the public whose articles of incorporation define it as a general not-for-profit corporation and whose purpose is to bring together and allow individuals to participate in and enjoy an activity including, but not limited to, a private country club, fitness club, golf course, golf club, swim club, or tennis club.

[emphasis in original]

If they don’t enjoy the activities do they still have to pay the sales tax? Just asking.

With an emergency clause. Think about that.


HB 276: because a private country club is exactly the same as charitable or veteran’s organizations (December 21, 2016)