Missouri legislation · 2026 Regular Session
Missouri SB1645: Authorizes a sales tax exemption for campground rentals
Status: In committee, February 12, 2026
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). JOSH NORBERG
What the bill says
To amend chapter 144, RSMo, by adding thereto one new section relating to a sales and use tax exemption for certain campground rentals. Section A. Chapter 144, RSMo, is amended by adding thereto one new section, to be known as section 144.052, to read as follows: 144.052. 1. As used in this section, the term "campground" shall mean any parcel or tract of land, including buildings and other structures, where five or more campsites are made available for use as temporary living quarters for recreational, camping, travel, or seasonal use. The term "campground" shall also include recreational vehi.
From the introduced text:
To amend chapter 144, RSMo, by adding thereto one new section relating to a sales and use tax exemption for certain campground rentals. Section A. Chapter 144, RSMo, is amended by adding thereto one new section, to be known as section 144.052, to read as follows: 144.052. 1. As used in this section, the term "campground" shall mean any parcel or tract of land, including buildings and other structures, where five or more campsites are made available for use as temporary living quarters for recreational, camping, travel, or seasonal use. The term "campground" shall also include recreational vehicle parks. 2. Notwithstanding any other law to the contrary, in addition to all other exemptions granted under this chapter, there is hereby specifically exempted from the provisions of sections 144.010 to 144.525 and sections 144.600 to 144.761 and the local sales tax law as defined in section 32.085 and from the computation of the tax levied, assessed, or payable under sections 144.010 to 144.525 and sections 144.600 to 144.761 and the local sales tax law as defined in section 32.085, fees or charges for rental of lots, buildings, other structures, and amenities in a campground. The provisions SB 1645 of this section shall be in addition to any other sales or use tax exemptions provided by law. ✓